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

TPE:2540 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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	5,316	3,415	1,689	1,143	1,084	487.76
Short-Term Investments	3,936	4,194	2,621	2,177	1,489	1,034
Cash & Short-Term Investments	9,312	7,609	4,310	3,319	2,573	1,521
Cash Growth	62.91%	76.55%	29.83%	28.99%	69.16%	93.77%
Accounts Receivable	2,842	2,960	3,527	1,898	2,064	1,531
Other Receivables	199.43	42.23	89.38	87.61	20.11	83.74
Receivables	3,041	3,003	3,617	1,986	2,084	1,615
Inventory	35,227	32,073	22,932	17,632	12,039	9,812
Prepaid Expenses	722.82	700.05	533.98	359.9	292.67	53.84
Other Current Assets	1,058	950.2	499.63	301.5	123.61	46.75
Total Current Assets	49,361	44,334	31,892	23,598	17,113	13,048
Property, Plant & Equipment	2,208	2,268	1,939	1,984	2,000	2,050
Long-Term Investments	1,894	1,208	803	743.19	654.87	163.08
Other Intangible Assets	1.21	2	1.77	1.3	0.18	0.25
Long-Term Deferred Tax Assets	70.68	66.15	64.5	39.4	34.03	35.91
Other Long-Term Assets	855.78	856.56	859.68	744.51	605.11	502.72
Total Assets	54,391	48,735	35,560	27,111	20,407	15,801
Accounts Payable	3,764	4,052	2,997	1,913	1,235	1,301
Accrued Expenses	12.36	12.36	11.28	11.07	9.26	8.54
Short-Term Debt	22,080	19,937	14,071	11,332	6,938	5,286
Current Portion of Long-Term Debt	751.89	874.89	1,488	1,181	1,200	3.1
Current Portion of Leases	44.72	62.57	40.44	29.24	22.59	33.94
Current Income Taxes Payable	506.8	490.47	377.94	111.24	209.16	256.47
Current Unearned Revenue	6,927	7,115	4,169	2,604	1,503	689.67
Other Current Liabilities	461.47	867.56	614.75	618.1	472.13	378.84
Total Current Liabilities	34,548	33,413	23,770	17,799	11,589	7,958
Long-Term Debt	2,836	2,538	2,317	2,678	2,089	2,094
Long-Term Leases	400.36	440.89	409.85	412.75	402.26	414.38
Long-Term Deferred Tax Liabilities	6.35	6.35	32.76	13.65	13.63	6.72
Other Long-Term Liabilities	81.38	81.37	81.37	71.74	58.41	58.03
Total Liabilities	37,872	36,479	26,611	20,975	14,151	10,530
Common Stock	6,749	6,249	3,916	2,661	1,613	1,466
Additional Paid-In Capital	6,658	2,957	2,219	1,299	1,783	2,076
Retained Earnings	3,112	3,050	2,814	2,176	2,860	1,728
Total Common Equity	16,519	12,256	8,948	6,136	6,256	5,270
Shareholders' Equity	16,519	12,256	8,948	6,136	6,256	5,270
Total Liabilities & Equity	54,391	48,735	35,560	27,111	20,407	15,801
Total Debt	26,113	23,853	18,327	15,632	10,652	7,831
Net Cash (Debt)	-16,801	-16,244	-14,017	-12,313	-8,078	-6,310
Net Cash Per Share	-26.81	-26.22	-24.20	-22.32	-14.96	-11.68
Filing Date Shares Outstanding	674.91	624.91	587.41	538.81	538.81	538.81
Total Common Shares Outstanding	674.91	624.91	587.41	538.81	538.81	538.81
Working Capital	14,813	10,922	8,121	5,799	5,525	5,091
Book Value Per Share	24.48	19.61	15.23	11.39	11.61	9.78
Tangible Book Value	16,518	12,254	8,946	6,135	6,256	5,270
Tangible Book Value Per Share	24.47	19.61	15.23	11.39	11.61	9.78
Land	17.7	17.7	17.7	695.94	695.94	695.94
Buildings	1,110	1,110	794.81	170.62	170.62	170.62
Machinery	35.87	33.58	26.49	21.6	17.98	9.05
Leasehold Improvements	39.43	38.47	38.27	38.27	38.27	36.96

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