Bestec Power Electronics Co., Ltd. (TPE:3308)

Bestec Power Electronics Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	843.92	1,034	781.64	486.34	598.13
Short-Term Investments	355.55	86.49	51.99	12	15
Trading Asset Securities	168.86	84.35	76.03	100.88	128
Cash & Short-Term Investments	1,368	1,205	909.66	599.22	741.13
Cash Growth	13.53%	32.50%	51.81%	-19.15%	-7.36%
Accounts Receivable	-	52.14	154.97	87.03	53.15
Other Receivables	31.72	66.24	30.77	40.71	29.54
Receivables	31.72	118.38	185.74	127.74	82.69
Inventory	216.95	234.59	250.42	275.61	253.81
Prepaid Expenses	2.82	2.64	2.6	1.44	1.2
Other Current Assets	0.76	0.47	116.64	0.77	0.9
Total Current Assets	1,621	1,561	1,465	1,005	1,080
Property, Plant & Equipment	457.84	473.39	470.68	400.5	434.04
Other Intangible Assets	0.16	0.21	0.17	0.88	1.78
Long-Term Deferred Tax Assets	4.8	3.62	1.76	1.88	2.76
Other Long-Term Assets	174.96	22.08	21	12.89	6.89
Total Assets	2,258	2,061	1,959	1,421	1,525
Accounts Payable	2	42.77	154.21	138.64	135.04
Accrued Expenses	73.98	83.02	31.64	21.02	27.49
Short-Term Debt	440.44	174	184	184	204
Current Portion of Long-Term Debt	86.75	249.38	263.72	34.83	37.42
Current Portion of Leases	-	2.37	-	-	-
Current Income Taxes Payable	11.62	25.13	16.1	16.05	34.87
Current Unearned Revenue	-	9.01	9.01	9.2	10.38
Other Current Liabilities	9.7	7.35	368.57	30.27	17.76
Total Current Liabilities	624.5	593.03	1,027	434	466.95
Long-Term Debt	502.38	342.49	223.38	319.03	353.86
Long-Term Leases	-	3.65	-	-	-
Long-Term Deferred Tax Liabilities	30.37	14.33	6.67	0.99	3.08
Other Long-Term Liabilities	4.91	3.14	2.96	2.15	2.32
Total Liabilities	1,162	956.64	1,260	756.16	826.2
Common Stock	600	701.21	706.84	704.91	985.7
Additional Paid-In Capital	4.91	4.91	4.91	4.68	4.18
Retained Earnings	477.69	416.58	-5.63	-26.39	-280.79
Comprehensive Income & Other	13.58	-18.66	-7.7	-18.42	-10.04
Total Common Equity	1,096	1,104	698.41	664.78	699.05
Minority Interest	-	-0.03	-0.02	-0.01	-0.05
Shareholders' Equity	1,096	1,104	698.4	664.77	699
Total Liabilities & Equity	2,258	2,061	1,959	1,421	1,525
Total Debt	1,030	771.88	671.1	537.86	595.28
Net Cash (Debt)	338.75	433.38	238.56	61.37	145.85
Net Cash Growth	-21.83%	81.67%	288.75%	-57.93%	-13.15%
Net Cash Per Share	5.57	7.05	3.98	1.03	2.44
Filing Date Shares Outstanding	60	60	60	59.84	59.84
Total Common Shares Outstanding	60	60	60	59.84	59.84
Working Capital	996.08	968.31	437.8	570.78	612.77
Book Value Per Share	18.27	18.40	11.64	11.11	11.68
Tangible Book Value	1,096	1,104	698.25	663.9	697.27
Tangible Book Value Per Share	18.27	18.40	11.64	11.10	11.65
Land	331.45	331.45	331.45	121.22	121.22
Buildings	194.26	194.26	212.67	410.5	412.75
Machinery	38.96	53.39	52.32	398.66	401.07
Construction In Progress	4.43	2.95	-	-	0.04
Leasehold Improvements	0.87	1.12	0.3	38.62	38.62

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