BES Engineering Corporation (TPE: 2515)

BES Engineering 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	2,441	3,635	4,190	2,995	2,448	2,675
Short-Term Investments	2,361	1,776	766.46	709.74	445.14	566.81
Trading Asset Securities	9.62	4.25	4.14	2,380	23.68	413.62
Cash & Short-Term Investments	4,811	5,415	4,960	6,085	2,916	3,656
Cash Growth	54.61%	9.18%	-18.49%	108.65%	-20.22%	140.87%
Accounts Receivable	10,955	9,080	5,197	4,843	4,613	4,656
Other Receivables	2,130	2,812	2,898	6,078	6,996	7,868
Receivables	13,085	11,892	8,095	10,943	11,609	12,524
Inventory	26,629	22,625	17,049	15,153	14,504	13,624
Prepaid Expenses	257.85	-	-	-	1.15	8.05
Other Current Assets	8,718	7,738	5,885	6,574	4,759	5,570
Total Current Assets	53,501	47,670	35,990	38,755	33,789	35,382
Property, Plant & Equipment	3,439	3,416	3,324	3,438	3,490	3,586
Long-Term Investments	2,312	1,945	2,051	2,837	2,269	2,312
Goodwill	-	-	-	-	-	44
Long-Term Deferred Tax Assets	329.32	347.05	470.4	597.28	364.88	539.08
Other Long-Term Assets	2,795	2,671	3,305	2,461	2,195	1,361
Total Assets	62,378	56,049	45,140	48,088	42,109	43,224
Accounts Payable	6,495	6,385	4,296	4,622	4,350	4,223
Accrued Expenses	716.93	675.92	630.67	461.23	385.14	379.71
Short-Term Debt	8,517	7,353	5,764	5,577	4,871	4,845
Current Portion of Long-Term Debt	1,995	631.18	57.06	746.87	1,131	1,719
Current Portion of Leases	52.6	77.12	71.09	66.03	70.18	68.09
Current Income Taxes Payable	124.59	28.29	80.49	20.78	24.38	9.8
Current Unearned Revenue	5,135	3,559	2,181	2,764	2,249	2,086
Other Current Liabilities	1,597	1,503	1,371	3,214	3,162	3,234
Total Current Liabilities	24,633	20,213	14,452	17,472	16,243	16,565
Long-Term Debt	12,146	9,971	5,744	5,313	3,607	4,450
Long-Term Leases	60.47	139.96	174.12	172.47	207.97	209.59
Long-Term Deferred Tax Liabilities	1,079	1,084	1,090	1,115	1,110	1,109
Other Long-Term Liabilities	1,311	1,342	1,003	1,013	414.36	739.81
Total Liabilities	39,229	32,751	22,464	25,159	21,693	23,200
Common Stock	15,309	15,309	15,309	15,309	15,309	15,309
Additional Paid-In Capital	96.52	96.52	74.65	73.88	73.83	73.78
Retained Earnings	7,452	7,741	7,698	7,676	5,388	5,081
Comprehensive Income & Other	-518.52	-685.78	-477.14	-223.79	-462.91	-566.28
Total Common Equity	22,339	22,461	22,605	22,836	20,308	19,897
Minority Interest	809.13	837.87	71.41	93.22	107.72	127.37
Shareholders' Equity	23,148	23,299	22,676	22,929	20,416	20,025
Total Liabilities & Equity	62,378	56,049	45,140	48,088	42,109	43,224
Total Debt	22,771	18,173	11,810	11,875	9,887	11,293
Net Cash (Debt)	-17,959	-12,758	-6,850	-5,790	-6,971	-7,637
Net Cash Per Share	-11.71	-8.32	-4.46	-3.77	-4.55	-4.99
Filing Date Shares Outstanding	1,531	1,531	1,531	1,531	1,531	1,531
Total Common Shares Outstanding	1,531	1,531	1,531	1,531	1,531	1,531
Working Capital	28,869	27,457	21,538	21,283	17,546	18,817
Book Value Per Share	14.59	14.67	14.77	14.92	13.27	13.00
Tangible Book Value	22,339	22,461	22,605	22,836	20,308	19,853
Tangible Book Value Per Share	14.59	14.67	14.77	14.92	13.27	12.97
Land	-	2,724	2,724	2,765	2,766	2,766
Buildings	-	460.14	452.81	642.75	642.75	646.51
Machinery	-	1,075	907.52	1,205	1,162	1,526
Construction In Progress	-	4.69	8.39	7.58	8.53	1.46

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