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

Visual Photonics Epitaxy Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1,176	825.83	752.95	1,210	1,066
Cash & Short-Term Investments	1,176	825.83	752.95	1,210	1,066
Cash Growth	42.38%	9.68%	-37.78%	13.49%	21.93%
Accounts Receivable	380.05	622.33	291.18	584.87	463.91
Other Receivables	0.62	0.56	0.96	0.64	2.7
Receivables	380.66	622.89	292.14	585.5	466.61
Inventory	618.59	504.58	486.61	415.47	372.3
Prepaid Expenses	108.42	92.13	88.33	91.06	67.05
Total Current Assets	2,284	2,045	1,620	2,302	1,972
Property, Plant & Equipment	2,272	2,503	2,722	2,406	2,320
Long-Term Investments	7.69	11.86	50	-	-
Other Intangible Assets	8.13	7.39	6.14	5.33	4.11
Long-Term Deferred Tax Assets	7.64	7.63	8.42	8.53	13.93
Other Long-Term Assets	3.7	2.49	5.44	128.79	8.55
Total Assets	4,583	4,578	4,412	4,851	4,319
Accounts Payable	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	3.82	3.76	2.81	0.38	0.89
Current Income Taxes Payable	105.57	39.03	33.09	139.53	74.1
Current Unearned Revenue	9.28	19.67	22.7	18.42	17.36
Other Current Liabilities	43.29	30.08	43.71	35.27	226.9
Total Current Liabilities	746.7	799.18	732.17	1,372	1,017
Long-Term Debt	500	700	590	200	400
Long-Term Leases	6.84	9.12	7.15	0.16	0.06
Long-Term Deferred Tax Liabilities	0.05	0.06	0.06	0.16	0.15
Total Liabilities	1,254	1,508	1,329	1,573	1,417
Common Stock	1,849	1,849	1,849	1,849	1,849
Additional Paid-In Capital	16.74	16.74	16.74	16.74	16.74
Retained Earnings	1,506	1,242	1,217	1,412	1,036
Comprehensive Income & Other	-42.32	-38.14	-	-	-
Shareholders' Equity	3,329	3,069	3,083	3,278	2,902
Total Liabilities & Equity	4,583	4,578	4,412	4,851	4,319
Total Debt	510.65	812.88	799.97	680.54	780.95
Net Cash (Debt)	665.18	12.96	-47.02	529.67	285.41
Net Cash Growth	5034.15%	-	-	85.58%	15513.18%
Net Cash Per Share	3.59	0.07	-0.25	2.85	1.53
Filing Date Shares Outstanding	184.91	184.91	184.91	184.91	184.91
Total Common Shares Outstanding	184.91	184.91	184.91	184.91	184.91
Working Capital	1,537	1,246	887.86	929.89	955.64
Book Value Per Share	18.01	16.60	16.67	17.73	15.69
Tangible Book Value	3,321	3,062	3,076	3,273	2,898
Tangible Book Value Per Share	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 Feb 27, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.