BES Engineering Corporation (TPE:2515)

BES Engineering 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	1,157	5,125	3,635	4,190	2,995	2,448
Short-Term Investments	5,690	149.37	1,776	766.46	709.74	445.14
Trading Asset Securities	4.96	9.47	4.25	4.14	2,380	23.68
Cash & Short-Term Investments	6,851	5,283	5,415	4,960	6,085	2,916
Cash Growth	42.40%	-2.44%	9.18%	-18.49%	108.65%	-20.23%
Accounts Receivable	11,442	10,051	9,080	5,197	4,843	4,613
Other Receivables	2,066	2,361	2,817	2,898	6,078	6,996
Receivables	13,508	12,412	11,897	8,095	10,943	11,609
Inventory	32,917	28,597	22,625	17,049	15,153	14,504
Prepaid Expenses	-	-	-	-	-	1.15
Other Current Assets	3,150	9,401	7,733	5,885	6,574	4,759
Total Current Assets	56,426	55,694	47,670	35,990	38,755	33,789
Property, Plant & Equipment	3,881	3,634	3,416	3,324	3,438	3,490
Long-Term Investments	4,021	2,811	1,945	2,051	2,837	2,269
Long-Term Deferred Tax Assets	347.2	356.95	347.05	470.4	597.28	364.88
Other Long-Term Assets	1,181	2,537	2,671	3,305	2,461	2,195
Total Assets	65,856	65,032	56,049	45,140	48,088	42,109
Accounts Payable	7,221	7,139	6,385	4,296	4,622	4,350
Accrued Expenses	-	756.02	675.92	630.67	461.23	385.14
Short-Term Debt	6,186	8,128	7,353	5,764	5,577	4,871
Current Portion of Long-Term Debt	3,874	1,971	631.18	57.06	746.87	1,131
Current Portion of Leases	63.41	46.16	77.12	71.09	66.03	70.18
Current Income Taxes Payable	234.96	183.32	28.29	80.49	20.78	24.38
Current Unearned Revenue	7,137	6,237	3,559	2,181	2,764	2,249
Other Current Liabilities	1,719	1,672	1,503	1,371	3,214	3,162
Total Current Liabilities	26,435	26,133	20,213	14,452	17,472	16,243
Long-Term Debt	14,655	13,397	9,971	5,744	5,313	3,607
Long-Term Leases	81.84	56.57	139.96	174.12	172.47	207.97
Pension & Post-Retirement Benefits	-	-	-	-	73.82	110.45
Long-Term Deferred Tax Liabilities	1,078	1,068	1,084	1,090	1,115	1,110
Other Long-Term Liabilities	1,307	1,308	1,342	1,003	1,013	414.36
Total Liabilities	43,557	41,963	32,751	22,464	25,159	21,693
Common Stock	15,309	15,309	15,309	15,309	15,309	15,309
Additional Paid-In Capital	96.53	96.53	96.52	74.65	73.88	73.83
Retained Earnings	7,728	7,683	7,741	7,698	7,676	5,388
Comprehensive Income & Other	-1,010	-913.1	-685.78	-477.14	-223.79	-462.91
Total Common Equity	22,124	22,175	22,461	22,605	22,836	20,308
Minority Interest	175.39	894.16	837.87	71.41	93.22	107.72
Shareholders' Equity	22,299	23,069	23,299	22,676	22,929	20,416
Total Liabilities & Equity	65,856	65,032	56,049	45,140	48,088	42,109
Total Debt	24,860	23,599	18,173	11,810	11,875	9,887
Net Cash (Debt)	-18,009	-18,316	-12,758	-6,850	-5,790	-6,971
Net Cash Per Share	-11.25	-11.38	-7.92	-4.25	-3.59	-4.33
Filing Date Shares Outstanding	1,494	1,608	1,608	1,608	1,608	1,608
Total Common Shares Outstanding	1,494	1,608	1,608	1,608	1,608	1,608
Working Capital	29,991	29,561	27,457	21,538	21,283	17,546
Book Value Per Share	14.81	13.79	13.97	14.06	14.20	12.63
Tangible Book Value	22,124	22,175	22,461	22,605	22,836	20,308
Tangible Book Value Per Share	14.81	13.79	13.97	14.06	14.20	12.63
Land	-	2,724	2,724	2,724	2,765	2,766
Buildings	-	464.4	460.14	452.81	642.75	642.75
Machinery	-	1,404	1,075	907.52	1,205	1,162
Construction In Progress	-	4.57	4.69	8.39	7.58	8.53

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