Lien Chang Electronic Enterprise Co., Ltd (TPE:2431)

TPE:2431 Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	396.3	416.38	736.15	687.71	901.82	917.65
Short-Term Investments	405.63	447.8	197.03	226.3	-	59.9
Trading Asset Securities	13.44	13.34	14.15	-	3.04	18
Cash & Short-Term Investments	815.37	877.52	947.32	914.01	904.87	995.56
Cash Growth	-4.89%	-7.37%	3.64%	1.01%	-9.11%	46.95%
Accounts Receivable	41.57	45.77	95.88	123.1	176.43	296.54
Other Receivables	7.37	9.29	10.49	16.29	129.8	8.9
Receivables	48.94	55.05	106.37	139.39	306.23	305.44
Inventory	27.92	54.26	97.36	89.65	251.2	292.1
Prepaid Expenses	3.02	-	-	5.32	8.66	15.79
Other Current Assets	12.53	13.96	4.25	0.14	1.28	1.92
Total Current Assets	907.78	1,001	1,155	1,149	1,472	1,611
Property, Plant & Equipment	12.85	18.51	107.94	137.01	152.41	140.22
Long-Term Investments	127.04	120.94	147.65	87.06	80.27	74.87
Other Intangible Assets	0.33	0.39	1.59	2.34	3.14	5.14
Long-Term Deferred Tax Assets	-	-	15.59	15.43	13.37	18.13
Other Long-Term Assets	150.57	155.88	158.28	158.96	160.47	222.14
Total Assets	1,199	1,297	1,586	1,549	1,882	2,071

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	33.33	62.11	124.91	77.26	197.64	363.05
Accrued Expenses	27.27	87.25	25.65	34.26	54.97	66.95
Current Portion of Leases	5.27	5.76	15.15	24.55	22.95	7.7
Current Income Taxes Payable	0.02	0.02	1.59	0.02	43.9	36.01
Current Unearned Revenue	0.62	8.07	-	-	-	-
Other Current Liabilities	27	21.45	21.57	26.24	49.44	35.02
Total Current Liabilities	93.52	184.66	188.87	162.33	368.89	508.73
Long-Term Leases	6.41	8.7	14	26.51	17.91	72.18
Long-Term Deferred Tax Liabilities	14.74	10.43	15.33	18.47	40.79	7.72
Other Long-Term Liabilities	5.26	5.27	5.14	5.03	7.75	9.5
Total Liabilities	119.92	209.07	223.34	212.34	435.34	598.13

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	1,109	1,109	1,109	1,109	1,109	1,109
Additional Paid-In Capital	159.34	-	-	159.34	159.34	159.34
Retained Earnings	-168.58	-132.93	100.61	169.2	274.29	313.17
Comprehensive Income & Other	-21.38	111.11	153.14	-100.85	-96.34	-108.63
Shareholders' Equity	1,079	1,087	1,363	1,337	1,447	1,473
Total Liabilities & Equity	1,199	1,297	1,586	1,549	1,882	2,071

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	11.68	14.47	29.15	51.06	40.85	79.88
Net Cash (Debt)	803.69	863.06	918.18	862.95	864.01	915.67
Net Cash Growth	-4.37%	-6.00%	6.40%	-0.12%	-5.64%	39.42%
Net Cash Per Share	7.25	7.78	8.28	7.78	7.78	8.22
Filing Date Shares Outstanding	110.93	110.93	110.93	110.93	110.93	110.93
Total Common Shares Outstanding	110.93	110.93	110.93	110.93	110.93	110.93
Working Capital	814.26	816.13	966.44	986.18	1,103	1,102
Book Value Per Share	9.72	9.80	12.29	12.05	13.04	13.28
Tangible Book Value	1,078	1,087	1,361	1,335	1,443	1,468
Tangible Book Value Per Share	9.72	9.80	12.27	12.03	13.01	13.23
Buildings	-	-	-	-	-	9.92
Machinery	4.31	4.24	231.94	243.26	305.82	339.3
Construction In Progress	-	-	1.32	-	21.38	1.08
Leasehold Improvements	14.21	14.21	40.59	36.66	14.21	14.21

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 31, 2026

Data Sources Report a data error