Elite Advanced Laser Corporation (TPE: 3450)

Elite Advanced Laser 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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	2,344	1,968	2,542	2,071	2,298	2,571
Short-Term Investments	17.24	17	-	-	-	20
Cash & Short-Term Investments	2,362	1,985	2,542	2,071	2,298	2,591
Cash Growth	8.74%	-21.93%	22.76%	-9.86%	-11.34%	-5.84%
Accounts Receivable	1,318	1,176	1,148	1,567	1,380	1,187
Other Receivables	231.41	236.39	225.21	285.61	180.13	29.86
Receivables	1,550	1,412	1,373	1,853	1,560	1,217
Inventory	472.15	379.9	527.24	472.48	332.32	292.01
Prepaid Expenses	32.2	35.07	21.89	38.52	38.15	116.45
Other Current Assets	266.67	217.46	162.43	161.11	146.71	132.88
Total Current Assets	4,682	4,030	4,627	4,596	4,375	4,349
Property, Plant & Equipment	4,306	4,564	4,825	4,535	3,275	3,125
Long-Term Investments	124.88	116.7	101.49	88.87	81.72	73.16
Goodwill	32.58	32.58	32.58	-	-	-
Other Intangible Assets	4.31	5.67	6.18	6.52	5.98	5.18
Long-Term Deferred Tax Assets	83.09	108.62	113.29	67.99	74.51	77.27
Other Long-Term Assets	107.65	85.41	481.03	637.48	494.21	247.53
Total Assets	9,340	8,943	10,186	9,932	8,307	7,877
Accounts Payable	887.81	689.38	876.79	1,066	943.53	782.26
Accrued Expenses	387.68	407.76	507.66	450.7	397.23	381.31
Short-Term Debt	-	-	71.17	-	-	-
Current Portion of Long-Term Debt	34.69	24.71	37.73	83.05	8.01	41.36
Current Portion of Leases	26.73	41.96	42.75	35.67	40.68	35.89
Current Income Taxes Payable	87.19	53.61	128.97	171.05	96.92	69.47
Current Unearned Revenue	11.4	52.65	17.3	30.69	101.37	92.41
Other Current Liabilities	686.97	625.18	887.91	842.83	436.19	287.32
Total Current Liabilities	2,122	1,895	2,570	2,680	2,024	1,690
Long-Term Debt	200.31	180.29	367.27	275.94	88.99	172.45
Long-Term Leases	32.08	35.5	73.71	96.16	39.63	34.94
Long-Term Deferred Tax Liabilities	317.55	312.84	364.74	325.89	296.89	273.35
Other Long-Term Liabilities	480.39	530.25	540.04	455.28	5.86	10.1
Total Liabilities	3,186	2,987	3,948	3,871	2,495	2,216
Common Stock	1,457	1,457	1,457	1,457	1,457	1,457
Additional Paid-In Capital	455.26	455.24	452.29	452.27	452.27	442.84
Retained Earnings	2,092	1,979	2,128	2,193	2,025	1,934
Comprensive Income & Other	-25.41	-86.03	-67.72	-65.3	-66.34	-68.09
Total Common Equity	3,979	3,805	3,970	4,037	3,868	3,765
Minority Interest	2,176	2,151	2,269	2,023	1,944	1,896
Shareholders' Equity	6,154	5,956	6,238	6,061	5,812	5,662
Total Liabilities & Equity	9,340	8,943	10,186	9,932	8,307	7,877
Total Debt	293.81	282.45	592.62	490.82	177.31	284.63
Net Cash (Debt)	2,068	1,703	1,950	1,580	2,120	2,307
Net Cash Growth	21.08%	-12.68%	23.39%	-25.47%	-8.08%	-7.79%
Net Cash Per Share	14.19	11.69	13.28	10.76	14.48	15.76
Filing Date Shares Outstanding	145.68	145.68	145.68	145.68	145.68	145.68
Total Common Shares Outstanding	145.68	145.68	145.68	145.68	145.68	145.68
Working Capital	2,560	2,134	2,057	1,916	2,351	2,659
Book Value Per Share	27.31	26.12	27.25	27.71	26.55	25.85
Tangible Book Value	3,942	3,767	3,931	4,031	3,862	3,760
Tangible Book Value Per Share	27.06	25.85	26.98	27.67	26.51	25.81
Land	743.38	743.38	743.38	743.38	571.18	571.18
Buildings	1,017	1,020	1,014	6,669	546.16	566.34
Machinery	7,633	7,441	7,227	201.39	5,692	5,588
Construction In Progress	113	186.31	112.16	925.93	224.66	-
Leasehold Improvements	182.75	179.4	180.85	105.18	122.66	141.39

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