JSL Construction & Development Co., Ltd. (TPE: 2540)

JSL Construction & Development 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	2,923	1,689	1,143	1,084	487.76	262.01
Short-Term Investments	-	2,621	2,177	1,489	1,034	523.08
Cash & Short-Term Investments	2,923	4,310	3,319	2,573	1,521	785.09
Cash Growth	-30.58%	29.83%	28.99%	69.16%	93.77%	20.69%
Accounts Receivable	3,447	3,527	1,898	2,064	1,531	808.46
Other Receivables	63.37	89.38	87.61	20.11	83.74	10.81
Receivables	3,511	3,617	1,986	2,084	1,615	819.27
Inventory	29,869	22,932	17,632	12,039	9,812	8,446
Prepaid Expenses	47.11	533.98	359.9	292.67	53.84	17.91
Other Current Assets	5,292	499.63	301.5	123.61	46.75	19.2
Total Current Assets	41,642	31,892	23,598	17,113	13,048	10,088
Property, Plant & Equipment	2,171	1,939	1,984	2,000	2,050	2,074
Long-Term Investments	1,079	803	743.19	654.87	163.08	126.92
Other Intangible Assets	0.26	1.77	1.3	0.18	0.25	0.03
Long-Term Deferred Tax Assets	64.02	64.5	39.4	34.03	35.91	25.59
Other Long-Term Assets	857.34	859.68	744.51	605.11	502.72	395.8
Total Assets	45,814	35,560	27,111	20,407	15,801	12,710
Accounts Payable	2,545	2,997	1,913	1,235	1,301	902.45
Accrued Expenses	11.28	11.28	11.07	9.26	8.54	3.98
Short-Term Debt	18,162	14,071	11,332	6,938	5,286	4,436
Current Portion of Long-Term Debt	1,813	1,488	1,181	1,200	3.1	303.06
Current Portion of Leases	47.12	40.44	29.24	22.59	33.94	31.05
Current Income Taxes Payable	331.31	377.94	111.24	209.16	256.47	60.37
Current Unearned Revenue	6,871	4,169	2,604	1,503	689.67	109.14
Other Current Liabilities	1,613	614.75	618.1	472.13	378.84	237.2
Total Current Liabilities	31,395	23,770	17,799	11,589	7,958	6,083
Long-Term Debt	1,927	2,317	2,678	2,089	2,094	1,797
Long-Term Leases	421.68	409.85	412.75	402.26	414.38	405.6
Long-Term Deferred Tax Liabilities	32.76	32.76	13.65	13.63	6.72	6.35
Other Long-Term Liabilities	81.37	81.37	71.74	58.41	58.03	54.47
Total Liabilities	33,858	26,611	20,975	14,151	10,530	8,346
Common Stock	6,249	3,916	2,661	1,613	1,466	1,466
Additional Paid-In Capital	2,957	2,219	1,299	1,783	2,076	2,076
Retained Earnings	2,750	2,814	2,176	2,860	1,728	822.12
Total Common Equity	11,956	8,948	6,136	6,256	5,270	4,364
Minority Interest	-	-	-	-	-	0.09
Shareholders' Equity	11,956	8,948	6,136	6,256	5,270	4,364
Total Liabilities & Equity	45,814	35,560	27,111	20,407	15,801	12,710
Total Debt	22,372	18,327	15,632	10,652	7,831	6,972
Net Cash (Debt)	-19,449	-14,017	-12,313	-8,078	-6,310	-6,187
Net Cash Per Share	-31.86	-24.19	-22.32	-14.96	-11.68	-11.46
Filing Date Shares Outstanding	624.91	587.41	538.81	538.81	538.81	538.81
Total Common Shares Outstanding	624.91	587.41	538.81	538.81	538.81	538.81
Working Capital	10,247	8,121	5,799	5,525	5,091	4,004
Book Value Per Share	19.13	15.23	11.39	11.61	9.78	8.10
Tangible Book Value	11,956	8,946	6,135	6,256	5,270	4,364
Tangible Book Value Per Share	19.13	15.23	11.39	11.61	9.78	8.10
Land	17.7	17.7	695.94	695.94	695.94	695.94
Buildings	794.81	794.81	170.62	170.62	170.62	170.62
Machinery	31.59	26.49	21.6	17.98	9.05	6.64
Construction In Progress	239.62	-	-	-	-	-
Leasehold Improvements	38.47	38.27	38.27	38.27	36.96	34.66

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