Visual Photonics Epitaxy Co., Ltd. (TPE:2455)

Visual Photonics Epitaxy Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	857.75	1,176	825.83	752.95	1,210	1,066
Cash & Short-Term Investments	857.75	1,176	825.83	752.95	1,210	1,066
Cash Growth	-9.41%	42.38%	9.68%	-37.78%	13.49%	21.93%
Accounts Receivable	601.95	380.05	622.33	291.18	584.87	463.91
Other Receivables	15.06	0.62	0.56	0.96	0.64	2.7
Receivables	617.01	380.66	622.89	292.14	585.5	466.61
Inventory	705.87	618.59	504.58	486.61	415.47	372.3
Prepaid Expenses	139.59	108.42	92.13	88.33	91.06	67.05
Total Current Assets	2,320	2,284	2,045	1,620	2,302	1,972
Property, Plant & Equipment	2,162	2,272	2,503	2,722	2,406	2,320
Long-Term Investments	7.69	7.69	11.86	50	-	-
Other Intangible Assets	8.52	8.13	7.39	6.14	5.33	4.11
Long-Term Deferred Tax Assets	20.84	7.64	7.63	8.42	8.53	13.93
Other Long-Term Assets	73.85	3.7	2.49	5.44	128.79	8.55
Total Assets	4,593	4,583	4,578	4,412	4,851	4,319
Accounts Payable	526.46	336.88	397.19	175.97	372.49	317.43
Accrued Expenses	-	247.87	209.45	253.89	326.26	-
Short-Term Debt	-	-	100	200	480	380
Current Portion of Leases	3.54	3.82	3.76	2.81	0.38	0.89
Current Income Taxes Payable	15.63	105.57	39.03	33.09	139.53	74.1
Current Unearned Revenue	53.81	9.28	19.67	22.7	18.42	17.36
Other Current Liabilities	284.58	43.29	30.08	43.71	35.27	226.9
Total Current Liabilities	884.02	746.7	799.18	732.17	1,372	1,017
Long-Term Debt	600	500	700	590	200	400
Long-Term Leases	4.18	6.84	9.12	7.15	0.16	0.06
Long-Term Deferred Tax Liabilities	0.06	0.05	0.06	0.06	0.16	0.15
Total Liabilities	1,488	1,254	1,508	1,329	1,573	1,417
Common Stock	1,849	1,849	1,849	1,849	1,849	1,849
Additional Paid-In Capital	29.76	16.74	16.74	16.74	16.74	16.74
Retained Earnings	1,226	1,506	1,242	1,217	1,412	1,036
Comprehensive Income & Other	-	-42.32	-38.14	-	-	-
Shareholders' Equity	3,105	3,329	3,069	3,083	3,278	2,902
Total Liabilities & Equity	4,593	4,583	4,578	4,412	4,851	4,319
Total Debt	607.72	510.65	812.88	799.97	680.54	780.95
Net Cash (Debt)	250.03	665.18	12.96	-47.02	529.67	285.41
Net Cash Growth	-43.63%	5034.15%	-	-	85.58%	15513.18%
Net Cash Per Share	1.35	3.59	0.07	-0.25	2.85	1.53
Filing Date Shares Outstanding	186.59	184.91	184.91	184.91	184.91	184.91
Total Common Shares Outstanding	186.59	184.91	184.91	184.91	184.91	184.91
Working Capital	1,436	1,537	1,246	887.86	929.89	955.64
Book Value Per Share	16.64	18.01	16.60	16.67	17.73	15.69
Tangible Book Value	3,096	3,321	3,062	3,076	3,273	2,898
Tangible Book Value Per Share	16.59	17.96	16.56	16.64	17.70	15.67
Land	-	141	141	141	141	-
Buildings	-	1,398	1,377	1,367	1,285	-
Machinery	-	4,860	4,869	4,611	4,072	-
Construction In Progress	-	14.83	-	209.73	289.95	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.