Mospec Semiconductor Corp. (TPE:2434)

Mospec Semiconductor 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	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	67.49	20.89	40.16	27.27	17.61	98.16
Trading Asset Securities	-	83.29	95.63	51.66	52.08	-
Cash & Short-Term Investments	67.49	104.18	135.79	78.93	69.69	98.16
Cash Growth	-50.74%	-23.28%	72.04%	13.26%	-29.00%	157.40%
Accounts Receivable	8.68	10.9	9.59	17.51	19.03	27.98
Other Receivables	20.69	38	13.24	7.01	40.56	46.16
Receivables	29.37	48.9	22.83	24.51	59.59	74.14
Inventory	8.85	4.93	7.84	7.08	25.57	31.7
Prepaid Expenses	2.34	1.49	0.45	0.85	0.62	1.47
Other Current Assets	0.06	0.28	59.04	55.3	55.31	0.03
Total Current Assets	108.1	159.77	225.94	166.67	210.77	205.5
Property, Plant & Equipment	448.18	442.38	408.59	420.67	377.05	395.25
Long-Term Investments	-	-	-	-	-	6.8
Other Intangible Assets	-	-	-	-	-	0.69
Long-Term Deferred Tax Assets	3.41	3.41	3.41	3.41	3.41	3.41
Other Long-Term Assets	130.35	97.96	91.34	59.39	87.64	41.9
Total Assets	690.04	703.52	729.27	650.14	678.87	653.54

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	6.39	4.18	4.6	2.81	3.62	14.83
Accrued Expenses	1.14	1.31	1.12	1.02	1.07	1.01
Short-Term Debt	60	60	127.09	85.26	85.26	28.09
Current Portion of Long-Term Debt	31.45	31.25	20.24	8.6	4.01	-
Current Income Taxes Payable	3.42	-	-	-	-	-
Current Unearned Revenue	0.48	0.11	-	0.12	-	-
Other Current Liabilities	9.01	16.99	9.22	8.08	11.8	18.09
Total Current Liabilities	111.88	113.83	162.26	105.9	105.77	62.01
Long-Term Debt	62.09	70.02	48.54	28.1	15.88	-
Long-Term Deferred Tax Liabilities	46.21	46.21	46.21	46.21	46.21	46.21
Other Long-Term Liabilities	2	2	-	6.6	10.41	14.92
Total Liabilities	222.18	232.07	257.01	186.81	178.27	123.15

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	370	370	370	370	370	370
Additional Paid-In Capital	101.42	101.42	101.42	193.26	193.26	193.26
Retained Earnings	1.29	6.01	5.25	-91.84	-55.53	-20.58
Comprehensive Income & Other	-4.85	-5.98	-4.4	-8.09	-7.13	-12.29
Shareholders' Equity	467.86	471.46	472.26	463.33	500.6	530.4
Total Liabilities & Equity	690.04	703.52	729.27	650.14	678.87	653.54

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	153.54	161.28	195.86	121.96	105.15	28.09
Net Cash (Debt)	-86.05	-57.1	-60.08	-43.03	-35.46	70.08
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-2.33	-1.54	-1.62	-1.16	-0.96	2.01
Filing Date Shares Outstanding	37	37	37	37	37	37
Total Common Shares Outstanding	37	37	37	37	37	37
Working Capital	-3.78	45.94	63.68	60.78	105	143.48
Book Value Per Share	12.64	12.74	12.76	12.52	13.53	14.34
Tangible Book Value	467.86	471.46	472.26	463.33	500.6	529.7
Tangible Book Value Per Share	12.64	12.74	12.76	12.52	13.53	14.32
Land	178.78	178.78	178.78	178.78	178.78	178.78
Buildings	282.7	277.28	276.26	271.99	273.42	272.3
Machinery	997.31	986.08	944.05	1,054	1,239	1,246

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 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:

Jul 25, 2026

Data Sources Report a data error