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

Bestec Power Electronics Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	448.75	501.03	843.92	1,034	781.64	486.34
Short-Term Investments	13.25	75.64	93.27	86.49	51.99	12
Trading Asset Securities	456.2	406.12	168.86	84.35	76.03	100.88
Cash & Short-Term Investments	918.2	982.79	1,106	1,205	909.66	599.22
Cash Growth	-24.70%	-11.14%	-8.23%	32.50%	51.81%	-19.15%
Accounts Receivable	0.03	1.59	-	52.14	154.97	87.03
Other Receivables	25.1	24.98	31.72	66.24	30.77	40.71
Receivables	25.13	26.57	31.72	118.38	185.74	127.74
Inventory	216.99	217	216.95	234.59	250.42	275.61
Prepaid Expenses	3.91	2.67	2.82	2.64	2.6	1.44
Other Current Assets	320.88	296.21	263.04	0.47	116.64	0.77
Total Current Assets	1,485	1,525	1,621	1,561	1,465	1,005
Property, Plant & Equipment	503.68	476.3	457.84	473.39	470.68	400.5
Other Intangible Assets	0.1	0.12	0.16	0.21	0.17	0.88
Long-Term Deferred Tax Assets	-	-	4.8	3.62	1.76	1.88
Other Long-Term Assets	189.12	172.48	174.96	22.08	21	12.89
Total Assets	2,178	2,174	2,258	2,061	1,959	1,421

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	2	3.56	2	42.77	154.21	138.64
Accrued Expenses	32.62	41.45	67.67	83.02	31.64	21.02
Short-Term Debt	468.62	466.97	440.44	174	184	184
Current Portion of Long-Term Debt	89.6	256.63	86.75	249.38	263.72	34.83
Current Portion of Leases	-	-	-	2.37	-	-
Current Income Taxes Payable	5.37	6.02	11.62	25.13	16.1	16.05
Current Unearned Revenue	-	-	-	9.01	9.01	9.2
Other Current Liabilities	33.92	13.52	16.02	7.35	368.57	30.27
Total Current Liabilities	632.12	788.15	624.5	593.03	1,027	434
Long-Term Debt	363.63	242.3	502.38	342.49	223.38	319.03
Long-Term Leases	-	-	-	3.65	-	-
Long-Term Deferred Tax Liabilities	17.76	17.44	30.37	14.33	6.67	0.99
Other Long-Term Liabilities	4.95	4.98	4.91	3.14	2.96	2.15
Total Liabilities	1,018	1,053	1,162	956.64	1,260	756.16

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	600	600	600	701.21	706.84	704.91
Additional Paid-In Capital	4.91	4.91	4.91	4.91	4.91	4.68
Retained Earnings	550.23	519.62	477.69	416.58	-5.63	-26.39
Comprehensive Income & Other	4.42	-3.24	13.58	-18.66	-7.7	-18.42
Total Common Equity	1,160	1,121	1,096	1,104	698.41	664.78
Minority Interest	-	-	-	-0.03	-0.02	-0.01
Shareholders' Equity	1,160	1,121	1,096	1,104	698.4	664.77
Total Liabilities & Equity	2,178	2,174	2,258	2,061	1,959	1,421

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	921.84	965.9	1,030	771.88	671.1	537.86
Net Cash (Debt)	-3.65	16.89	76.47	433.38	238.56	61.37
Net Cash Growth	-	-77.92%	-82.35%	81.67%	288.75%	-57.93%
Net Cash Per Share	-0.06	0.28	1.26	7.05	3.98	1.03
Filing Date Shares Outstanding	60	60	60	60	60	59.84
Total Common Shares Outstanding	60	60	60	60	60	59.84
Working Capital	852.99	737.09	996.08	968.31	437.8	570.78
Book Value Per Share	19.33	18.69	18.27	18.40	11.64	11.11
Tangible Book Value	1,159	1,121	1,096	1,104	698.25	663.9
Tangible Book Value Per Share	19.32	18.69	18.27	18.40	11.64	11.10
Land	-	331.45	331.45	331.45	331.45	121.22
Buildings	-	194.26	194.26	194.26	212.67	410.5
Machinery	-	40.82	38.96	53.39	52.32	398.66
Construction In Progress	-	24.82	4.43	2.95	-	-
Leasehold Improvements	-	1.56	0.87	1.12	0.3	38.62

Data Source: S&P Global Market Intelligence Last updated: Aug 14, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 5, 2026

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