Episil-Precision Inc. (TPE: 3016)

Episil-Precision 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	Dec 31, 2023	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	2,284	2,284	2,841	1,550	1,369	1,019
Short-Term Investments	-	-	-	400	-	-
Cash & Short-Term Investments	2,284	2,284	2,841	1,950	1,369	1,019
Cash Growth	-19.61%	-19.61%	45.70%	42.44%	34.38%	13.17%
Accounts Receivable	983.6	983.6	1,234	1,320	985.85	921.18
Other Receivables	37.97	37.97	36.06	28.01	75.18	67.75
Receivables	1,022	1,022	1,270	1,348	1,061	988.93
Inventory	919.72	919.72	947.08	868.46	795.54	846.7
Prepaid Expenses	76.67	76.67	93.49	57.45	66.74	67.81
Other Current Assets	4.38	4.38	9.77	5.89	14.01	11.4
Total Current Assets	4,306	4,306	5,162	4,230	3,306	2,934
Property, Plant & Equipment	2,242	2,242	2,251	2,053	2,325	2,770
Long-Term Investments	13.6	13.6	0.02	0.02	0.02	0.02
Goodwill	-	-	48.37	48.37	48.37	48.37
Other Intangible Assets	55.65	55.65	4.15	4.88	6.73	10.27
Long-Term Deferred Tax Assets	38.07	38.07	32.1	34.01	38.13	36.52
Other Long-Term Assets	156.47	156.47	174.99	243.57	240.84	223.81
Total Assets	6,812	6,812	7,672	6,614	5,966	6,022
Accounts Payable	262.98	262.98	421.02	484.73	432.03	350.95
Accrued Expenses	-	-	427.47	332.36	233.64	222.77
Short-Term Debt	266.95	266.95	178.62	446.28	300.07	292.77
Current Portion of Long-Term Debt	-	-	-	46.88	-	-
Current Portion of Leases	6.91	6.91	9.53	9.89	9.7	9.05
Current Income Taxes Payable	58.28	58.28	120.66	96.19	3.33	0.16
Current Unearned Revenue	32.94	32.94	42.57	38.4	71.16	72.97
Other Current Liabilities	415.92	415.92	252.82	76.12	53.25	96.04
Total Current Liabilities	1,044	1,044	1,453	1,531	1,103	1,045
Long-Term Debt	491.14	491.14	484.17	-	300.56	573.7
Long-Term Leases	225.94	225.94	242.96	251.45	261.35	267.61
Long-Term Unearned Revenue	52.76	52.76	77.07	95.3	113.4	172.34
Long-Term Deferred Tax Liabilities	34.87	34.87	36.15	36.55	38.72	43.31
Other Long-Term Liabilities	8.1	8.1	8.1	8.29	8.29	7.87
Total Liabilities	1,915	1,915	2,368	2,003	1,920	2,203
Common Stock	2,885	2,885	2,885	2,844	2,796	2,744
Additional Paid-In Capital	-	-	1,615	1,314	1,104	875.58
Retained Earnings	398.97	398.97	804.67	453.28	144.56	199.63
Comprehensive Income & Other	1,613	1,613	-1.16	-0.91	0.45	0.48
Shareholders' Equity	4,897	4,897	5,304	4,610	4,046	3,820
Total Liabilities & Equity	6,812	6,812	7,672	6,614	5,966	6,022
Total Debt	990.94	990.94	915.29	754.51	871.67	1,143
Net Cash (Debt)	1,293	1,293	1,926	1,196	497.42	-124.31
Net Cash Growth	-32.86%	-32.86%	61.09%	140.38%	-	-
Net Cash Per Share	4.49	4.49	6.62	4.24	1.80	-0.45
Filing Date Shares Outstanding	285.53	285.53	288.54	284.38	279.64	274.4
Total Common Shares Outstanding	285.53	285.53	288.54	284.38	279.64	274.4
Working Capital	3,262	3,262	3,709	2,699	2,203	1,889
Book Value Per Share	17.15	17.15	18.38	16.21	14.47	13.92
Tangible Book Value	4,842	4,842	5,251	4,557	3,990	3,761
Tangible Book Value Per Share	16.96	16.96	18.20	16.02	14.27	13.71
Buildings	-	-	2,301	2,085	2,054	2,109
Machinery	-	-	4,262	3,989	3,962	3,915
Construction In Progress	-	-	268.33	128.13	20.38	126.39

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