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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	2,677	1,968	2,542	2,071	2,298	2,571
Short-Term Investments	17.24	17	-	-	-	20
Cash & Short-Term Investments	2,694	1,985	2,542	2,071	2,298	2,591
Cash Growth	62.60%	-21.93%	22.76%	-9.86%	-11.34%	-5.84%
Accounts Receivable	1,586	1,176	1,148	1,567	1,380	1,187
Other Receivables	250.92	236.39	225.21	285.61	180.13	29.86
Receivables	1,837	1,412	1,373	1,853	1,560	1,217
Inventory	555.27	379.9	527.24	472.48	332.32	292.01
Prepaid Expenses	25.97	35.07	21.89	38.52	38.15	116.45
Other Current Assets	257.46	217.46	162.43	161.11	146.71	132.88
Total Current Assets	5,369	4,030	4,627	4,596	4,375	4,349
Property, Plant & Equipment	4,154	4,564	4,825	4,535	3,275	3,125
Long-Term Investments	124.27	116.7	101.49	88.87	81.72	73.16
Goodwill	32.58	32.58	32.58	-	-	-
Other Intangible Assets	3.82	5.67	6.18	6.52	5.98	5.18
Long-Term Deferred Tax Assets	92.14	108.62	113.29	67.99	74.51	77.27
Other Long-Term Assets	139.41	85.41	481.03	637.48	494.21	247.53
Total Assets	9,916	8,943	10,186	9,932	8,307	7,877
Accounts Payable	1,130	689.38	876.79	1,066	943.53	782.26
Accrued Expenses	491.08	407.76	507.66	450.7	397.23	381.31
Short-Term Debt	-	-	71.17	-	-	-
Current Portion of Long-Term Debt	52.48	24.71	37.73	83.05	8.01	41.36
Current Portion of Leases	21.65	41.96	42.75	35.67	40.68	35.89
Current Income Taxes Payable	55.32	53.61	128.97	171.05	96.92	69.47
Current Unearned Revenue	21.55	52.65	17.3	30.69	101.37	92.41
Other Current Liabilities	630.97	625.18	887.91	842.83	436.19	287.32
Total Current Liabilities	2,403	1,895	2,570	2,680	2,024	1,690
Long-Term Debt	242.52	180.29	367.27	275.94	88.99	172.45
Long-Term Leases	37.08	35.5	73.71	96.16	39.63	34.94
Long-Term Deferred Tax Liabilities	326.03	312.84	364.74	325.89	296.89	273.35
Other Long-Term Liabilities	459.82	530.25	540.04	455.28	5.86	10.1
Total Liabilities	3,502	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	456.49	455.24	452.29	452.27	452.27	442.84
Retained Earnings	2,243	1,979	2,128	2,193	2,025	1,934
Comprehensive Income & Other	-35.5	-86.03	-67.72	-65.3	-66.34	-68.09
Total Common Equity	4,121	3,805	3,970	4,037	3,868	3,765
Minority Interest	2,293	2,151	2,269	2,023	1,944	1,896
Shareholders' Equity	6,414	5,956	6,238	6,061	5,812	5,662
Total Liabilities & Equity	9,916	8,943	10,186	9,932	8,307	7,877
Total Debt	353.74	282.45	592.62	490.82	177.31	284.63
Net Cash (Debt)	2,340	1,703	1,950	1,580	2,120	2,307
Net Cash Growth	59.61%	-12.68%	23.39%	-25.47%	-8.08%	-7.79%
Net Cash Per Share	16.05	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	2,966	2,134	2,057	1,916	2,351	2,659
Book Value Per Share	28.29	26.12	27.25	27.71	26.55	25.85
Tangible Book Value	4,085	3,767	3,931	4,031	3,862	3,760
Tangible Book Value Per Share	28.04	25.85	26.98	27.67	26.51	25.81
Land	743.38	743.38	743.38	743.38	571.18	571.18
Buildings	1,013	1,020	1,014	6,669	546.16	566.34
Machinery	7,580	7,441	7,227	201.39	5,692	5,588
Construction In Progress	118.73	186.31	112.16	925.93	224.66	-
Leasehold Improvements	182.08	179.4	180.85	105.18	122.66	141.39

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