Episil-Precision Inc. (TPE:3016)

Episil-Precision 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	2,094	2,638	2,284	2,841	1,550	1,369
Short-Term Investments	-	10	-	-	400	-
Cash & Short-Term Investments	2,094	2,648	2,284	2,841	1,950	1,369
Cash Growth	-30.74%	15.94%	-19.61%	45.70%	42.44%	34.38%
Accounts Receivable	837.77	859.25	983.6	1,234	1,320	985.85
Other Receivables	65.88	29.28	37.97	36.06	28.01	75.18
Receivables	903.65	888.52	1,022	1,270	1,348	1,061
Inventory	653.28	783.84	919.72	947.08	868.46	795.54
Prepaid Expenses	57.12	96.29	76.67	93.49	57.45	66.74
Other Current Assets	4.32	7.6	4.38	9.77	5.89	14.01
Total Current Assets	3,712	4,424	4,306	5,162	4,230	3,306
Property, Plant & Equipment	2,741	2,725	2,242	2,251	2,053	2,325
Long-Term Investments	0.02	0.02	0.02	0.02	0.02	0.02
Goodwill	48.37	48.37	48.37	48.37	48.37	48.37
Other Intangible Assets	6.97	9.83	7.28	4.15	4.88	6.73
Long-Term Deferred Tax Assets	38.74	32.22	38.07	32.1	34.01	38.13
Other Long-Term Assets	168.73	171.24	170.05	174.99	243.57	240.84
Total Assets	6,716	7,411	6,812	7,672	6,614	5,966
Accounts Payable	303.86	312.72	262.98	421.02	484.73	432.03
Accrued Expenses	252.17	359.44	275.56	427.47	332.36	233.64
Short-Term Debt	184.22	45.16	266.95	178.62	446.28	300.07
Current Portion of Long-Term Debt	-	497.92	-	-	46.88	-
Current Portion of Leases	-	12.45	6.91	9.53	9.89	9.7
Current Income Taxes Payable	4.32	27.22	58.28	120.66	96.19	3.33
Current Unearned Revenue	13.19	-	-	42.57	38.4	71.16
Other Current Liabilities	147.61	156.52	173.3	252.82	76.12	53.25
Total Current Liabilities	905.38	1,411	1,044	1,453	1,531	1,103
Long-Term Debt	477.7	468.87	491.14	484.17	-	300.56
Long-Term Leases	342.09	360.94	225.94	242.96	251.45	261.35
Long-Term Unearned Revenue	-	-	-	77.07	95.3	113.4
Pension & Post-Retirement Benefits	44.76	50.18	57.96	67.34	81.01	94.54
Long-Term Deferred Tax Liabilities	33.72	33.72	34.87	36.15	36.55	38.72
Other Long-Term Liabilities	25.88	28.63	60.86	8.1	8.29	8.29
Total Liabilities	1,830	2,354	1,915	2,368	2,003	1,920
Common Stock	2,885	2,885	2,885	2,885	2,844	2,796
Additional Paid-In Capital	1,651	1,651	1,615	1,615	1,314	1,104
Retained Earnings	353.25	523.59	398.97	804.67	453.28	144.56
Comprehensive Income & Other	-2.52	-2.32	-1.9	-1.16	-0.91	0.45
Shareholders' Equity	4,887	5,057	4,897	5,304	4,610	4,046
Total Liabilities & Equity	6,716	7,411	6,812	7,672	6,614	5,966
Total Debt	1,004	1,385	990.94	915.29	754.51	871.67
Net Cash (Debt)	1,090	1,263	1,293	1,926	1,196	497.42
Net Cash Growth	-30.86%	-2.35%	-32.86%	61.09%	140.38%	-
Net Cash Per Share	3.77	4.37	4.47	6.62	4.24	1.80
Filing Date Shares Outstanding	288.54	288.54	288.54	288.54	284.38	279.64
Total Common Shares Outstanding	288.54	288.54	288.54	288.54	284.38	279.64
Working Capital	2,807	3,013	3,262	3,709	2,699	2,203
Book Value Per Share	16.94	17.53	16.97	18.38	16.21	14.47
Tangible Book Value	4,832	4,999	4,842	5,251	4,557	3,990
Tangible Book Value Per Share	16.74	17.33	16.78	18.20	16.02	14.27
Buildings	3,298	3,071	2,428	2,301	2,085	2,054
Machinery	4,370	4,289	4,582	4,262	3,989	3,962
Construction In Progress	249.19	268.69	303.78	268.33	128.13	20.38

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.