Kuo Yang Construction Co., Ltd. (TPE:2505)

Kuo Yang Construction 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	2,308	2,258	2,117	2,222	2,662	5,725
Short-Term Investments	289.89	286.18	310.78	433.51	744.79	378.53
Trading Asset Securities	19.04	18.13	17.37	16.96	20.42	32.28
Cash & Short-Term Investments	2,617	2,562	2,446	2,672	3,427	6,136
Cash Growth	-6.78%	4.76%	-8.47%	-22.02%	-44.15%	275.67%
Accounts Receivable	149.56	235.55	209.28	119.62	525.11	302.06
Other Receivables	116.15	18.13	16.54	21.62	317.05	489.12
Receivables	265.72	253.68	225.82	141.25	842.17	791.18
Inventory	15,663	15,272	12,767	11,660	10,658	9,918
Prepaid Expenses	219.56	184.41	118.77	91.26	240.51	586.21
Other Current Assets	1,236	1,187	596.55	77.19	75.18	306.02
Total Current Assets	20,001	19,459	16,154	14,642	15,243	17,737
Property, Plant & Equipment	236.35	240.61	109.43	113.78	140.35	445.19
Long-Term Investments	1,931	1,935	1,802	1,492	1,398	1,590
Long-Term Deferred Tax Assets	1	0.84	0.11	0.44	13.74	-
Other Long-Term Assets	529.23	822.39	483.69	527.9	554.69	536.84
Total Assets	22,699	22,458	18,549	16,776	17,350	20,309
Accounts Payable	1,022	751.78	371.84	298.45	639.69	936.22
Short-Term Debt	7,847	8,876	6,605	5,993	5,810	5,402
Current Portion of Leases	14.45	14.18	22.4	22.15	22.31	21.99
Current Income Taxes Payable	28.78	9.78	25.24	72.09	217.92	33.01
Current Unearned Revenue	2,569	2,087	1,091	208.41	998.45	1,012
Other Current Liabilities	313.81	298.04	215.47	543.1	349.98	3,546
Total Current Liabilities	11,795	12,037	8,331	7,137	8,038	10,951
Long-Term Leases	123.71	134.58	1.22	21.71	44.09	63.15
Other Long-Term Liabilities	7.76	7.46	11.07	3.56	4.07	4.19
Total Liabilities	11,927	12,179	8,343	7,163	8,086	11,018
Common Stock	3,800	3,800	3,800	3,800	3,800	3,800
Additional Paid-In Capital	627.68	627.8	627.68	627.68	627.68	627.68
Retained Earnings	6,232	5,645	5,519	5,220	4,812	4,313
Comprehensive Income & Other	-57.07	83.94	152.53	-138.23	-10.02	516.03
Total Common Equity	10,603	10,157	10,100	9,510	9,229	9,257
Minority Interest	169.64	122.42	105.56	103.9	33.91	33.93
Shareholders' Equity	10,772	10,279	10,205	9,613	9,263	9,291
Total Liabilities & Equity	22,699	22,458	18,549	16,776	17,350	20,309
Total Debt	7,985	9,025	6,629	6,037	5,876	5,487
Net Cash (Debt)	-5,367	-6,463	-4,183	-3,365	-2,449	648.4
Net Cash Per Share	-14.10	-17.00	-11.00	-8.84	-6.44	1.82
Filing Date Shares Outstanding	380	380	380	380	380	380
Total Common Shares Outstanding	380	380	380	380	380	380
Working Capital	8,206	7,422	7,823	7,504	7,205	6,786
Book Value Per Share	27.90	26.73	26.58	25.03	24.29	24.36
Tangible Book Value	10,603	10,157	10,100	9,510	9,229	9,257
Tangible Book Value Per Share	27.90	26.73	26.58	25.03	24.29	24.36
Land	40.91	40.91	40.91	40.91	40.91	40.91
Buildings	40.27	40.27	40.27	31.04	31.04	31.04
Leasehold Improvements	33.56	19.8	36.33	36.33	36.33	36.33

Source: S&P Global Market Intelligence. Standard template. Financial Sources.