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 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	1,295	825.83	752.95	1,210	1,066	874.55
Cash & Short-Term Investments	1,295	825.83	752.95	1,210	1,066	874.55
Cash Growth	49.00%	9.68%	-37.78%	13.49%	21.93%	41.74%
Accounts Receivable	456.12	622.33	291.18	584.87	463.91	514.03
Other Receivables	0.61	0.56	0.96	0.64	2.7	1.14
Receivables	456.73	622.89	292.14	585.5	466.61	515.17
Inventory	575.23	504.58	486.61	415.47	372.3	330.15
Prepaid Expenses	101.87	92.13	88.33	91.06	67.05	65.3
Total Current Assets	2,429	2,045	1,620	2,302	1,972	1,785
Property, Plant & Equipment	2,371	2,503	2,722	2,406	2,320	2,532
Long-Term Investments	11.86	11.86	50	-	-	-
Other Intangible Assets	7.54	7.39	6.14	5.33	4.11	2.81
Long-Term Deferred Tax Assets	7.93	7.63	8.42	8.53	13.93	7.84
Other Long-Term Assets	15.47	2.49	5.44	128.79	8.55	11.53
Total Assets	4,842	4,578	4,412	4,851	4,319	4,340
Accounts Payable	388.29	397.19	175.97	372.49	317.43	303.61
Accrued Expenses	227.15	209.45	253.89	326.26	-	202.07
Short-Term Debt	100	100	200	480	380	470
Current Portion of Leases	3.49	3.76	2.81	0.38	0.89	1.77
Current Income Taxes Payable	94.13	39.03	33.09	139.53	74.1	74.47
Current Unearned Revenue	26.82	19.67	22.7	18.42	17.36	6.94
Other Current Liabilities	438.39	30.08	43.71	35.27	226.9	48.87
Total Current Liabilities	1,278	799.18	732.17	1,372	1,017	1,108
Long-Term Debt	500	700	590	200	400	400
Long-Term Leases	7.44	9.12	7.15	0.16	0.06	0.95
Long-Term Deferred Tax Liabilities	0.07	0.06	0.06	0.16	0.15	0.03
Total Liabilities	1,786	1,508	1,329	1,573	1,417	1,509
Common Stock	1,849	1,849	1,849	1,849	1,849	1,849
Additional Paid-In Capital	16.74	16.74	16.74	16.74	16.74	16.69
Retained Earnings	1,229	1,242	1,217	1,412	1,036	965.13
Comprensive Income & Other	-38.14	-38.14	-	-	-	-
Shareholders' Equity	3,056	3,069	3,083	3,278	2,902	2,831
Total Liabilities & Equity	4,842	4,578	4,412	4,851	4,319	4,340
Total Debt	610.93	812.88	799.97	680.54	780.95	872.72
Net Cash (Debt)	683.89	12.96	-47.02	529.67	285.41	1.83
Net Cash Growth	326.07%	-	-	85.58%	15513.18%	-
Net Cash Per Share	3.69	0.07	-0.25	2.85	1.53	0.01
Filing Date Shares Outstanding	184.91	184.91	184.91	184.91	184.91	184.91
Total Common Shares Outstanding	184.91	184.91	184.91	184.91	184.91	184.91
Working Capital	1,150	1,246	887.86	929.89	955.64	677.43
Book Value Per Share	16.53	16.60	16.67	17.73	15.69	15.31
Tangible Book Value	3,049	3,062	3,076	3,273	2,898	2,828
Tangible Book Value Per Share	16.49	16.56	16.64	17.70	15.67	15.29
Land	141	141	141	141	-	141
Buildings	1,378	1,377	1,367	1,285	-	1,229
Machinery	4,870	4,869	4,611	4,072	-	3,963
Construction In Progress	7.1	-	209.73	289.95	-	27.5

Source: S&P Capital IQ. Standard template. Financial Sources.