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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	946.89	825.83	752.95	1,210	1,066	874.55
Cash & Short-Term Investments	946.89	825.83	752.95	1,210	1,066	874.55
Cash Growth	46.69%	9.68%	-37.78%	13.49%	21.93%	41.74%
Accounts Receivable	394.32	622.33	291.18	584.87	463.91	514.03
Other Receivables	11.99	0.56	0.96	0.64	2.7	1.14
Receivables	406.31	622.89	292.14	585.5	466.61	515.17
Inventory	617.99	504.58	486.61	415.47	372.3	330.15
Prepaid Expenses	130.11	92.13	88.33	91.06	67.05	65.3
Total Current Assets	2,101	2,045	1,620	2,302	1,972	1,785
Property, Plant & Equipment	2,316	2,503	2,722	2,406	2,320	2,532
Long-Term Investments	11.86	11.86	50	-	-	-
Other Intangible Assets	7.56	7.39	6.14	5.33	4.11	2.81
Long-Term Deferred Tax Assets	14.39	7.63	8.42	8.53	13.93	7.84
Other Long-Term Assets	10.69	2.49	5.44	128.79	8.55	11.53
Total Assets	4,462	4,578	4,412	4,851	4,319	4,340
Accounts Payable	402	397.19	175.97	372.49	317.43	303.61
Accrued Expenses	213.67	209.45	253.89	326.26	-	202.07
Short-Term Debt	-	100	200	480	380	470
Current Portion of Leases	3.36	3.76	2.81	0.38	0.89	1.77
Current Income Taxes Payable	82.02	39.03	33.09	139.53	74.1	74.47
Current Unearned Revenue	11.49	19.67	22.7	18.42	17.36	6.94
Other Current Liabilities	42.31	30.08	43.71	35.27	226.9	48.87
Total Current Liabilities	754.84	799.18	732.17	1,372	1,017	1,108
Long-Term Debt	500	700	590	200	400	400
Long-Term Leases	-	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	1,262	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	1,373	1,242	1,217	1,412	1,036	965.13
Comprehensive Income & Other	-38.14	-38.14	-	-	-	-
Shareholders' Equity	3,201	3,069	3,083	3,278	2,902	2,831
Total Liabilities & Equity	4,462	4,578	4,412	4,851	4,319	4,340
Total Debt	503.36	812.88	799.97	680.54	780.95	872.72
Net Cash (Debt)	443.53	12.96	-47.02	529.67	285.41	1.83
Net Cash Growth	-	-	-	85.58%	15513.18%	-
Net Cash Per Share	2.39	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	1,346	1,246	887.86	929.89	955.64	677.43
Book Value Per Share	17.31	16.60	16.67	17.73	15.69	15.31
Tangible Book Value	3,193	3,062	3,076	3,273	2,898	2,828
Tangible Book Value Per Share	17.27	16.56	16.64	17.70	15.67	15.29
Land	141	141	141	141	-	141
Buildings	1,384	1,377	1,367	1,285	-	1,229
Machinery	4,885	4,869	4,611	4,072	-	3,963
Construction In Progress	4.36	-	209.73	289.95	-	27.5

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