Elite Advanced Laser Corporation (TPE:3450)

Elite Advanced Laser Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	3,852	3,138	1,968	2,542	2,071	2,298
Short-Term Investments	216.73	213.95	17	-	-	-
Cash & Short-Term Investments	4,069	3,352	1,985	2,542	2,071	2,298
Cash Growth	81.40%	68.88%	-21.93%	22.76%	-9.86%	-11.34%
Accounts Receivable	2,029	1,746	1,176	1,148	1,567	1,380
Other Receivables	279.06	254.72	236.39	225.21	285.61	180.13
Receivables	2,308	2,001	1,412	1,373	1,853	1,560
Inventory	743.25	671.94	379.9	527.24	472.48	332.32
Prepaid Expenses	40.68	39.12	35.07	21.89	38.52	38.15
Other Current Assets	329.1	329.7	217.46	162.43	161.11	146.71
Total Current Assets	7,490	6,394	4,030	4,627	4,596	4,375
Property, Plant & Equipment	4,409	4,283	4,564	4,825	4,535	3,275
Long-Term Investments	128.75	125.81	116.7	101.49	88.87	81.72
Goodwill	-	-	32.58	32.58	-	-
Other Intangible Assets	3.3	3.95	5.67	6.18	6.52	5.98
Long-Term Deferred Tax Assets	133.96	130.48	108.62	113.29	67.99	74.51
Other Long-Term Assets	280.94	212.24	85.41	481.03	637.48	494.21
Total Assets	12,446	11,150	8,943	10,186	9,932	8,307
Accounts Payable	1,409	1,318	689.38	876.79	1,066	943.53
Accrued Expenses	712.72	647.64	409.63	507.66	450.7	397.23
Short-Term Debt	300	50	-	71.17	-	-
Current Portion of Long-Term Debt	67.78	64.53	24.71	37.73	83.05	8.01
Current Portion of Leases	45.75	44.85	41.96	42.75	35.67	40.68
Current Income Taxes Payable	257.68	134.81	53.61	128.97	171.05	96.92
Current Unearned Revenue	36.08	27.58	47.47	17.3	30.69	101.37
Other Current Liabilities	1,138	762.17	628.49	887.91	842.83	436.19
Total Current Liabilities	3,968	3,050	1,895	2,570	2,680	2,024
Long-Term Debt	281.69	222.28	180.29	367.27	275.94	88.99
Long-Term Leases	82.24	90.52	35.5	73.71	96.16	39.63
Long-Term Deferred Tax Liabilities	339.63	352.74	312.84	364.74	325.89	296.89
Other Long-Term Liabilities	416.52	439.26	530.25	540.04	455.28	5.86
Total Liabilities	5,117	4,183	2,987	3,948	3,871	2,495
Common Stock	1,457	1,457	1,457	1,457	1,457	1,457
Additional Paid-In Capital	456.47	456.47	455.24	452.29	452.27	452.27
Retained Earnings	2,879	2,539	1,979	2,128	2,193	2,025
Comprehensive Income & Other	1.17	-23.08	-86.03	-67.72	-65.3	-66.34
Total Common Equity	4,794	4,429	3,805	3,970	4,037	3,868
Minority Interest	2,536	2,537	2,151	2,269	2,023	1,944
Shareholders' Equity	7,330	6,966	5,956	6,238	6,061	5,812
Total Liabilities & Equity	12,446	11,150	8,943	10,186	9,932	8,307
Total Debt	777.46	472.18	282.45	592.62	490.82	177.31
Net Cash (Debt)	3,292	2,880	1,703	1,950	1,580	2,120
Net Cash Growth	67.10%	69.17%	-12.68%	23.39%	-25.47%	-8.09%
Net Cash Per Share	22.53	19.73	11.69	13.28	10.76	14.48
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	3,523	3,345	2,134	2,057	1,916	2,351
Book Value Per Share	32.90	30.40	26.12	27.25	27.71	26.55
Tangible Book Value	4,790	4,425	3,767	3,931	4,031	3,862
Tangible Book Value Per Share	32.88	30.37	25.85	26.98	27.67	26.51
Land	743.38	743.38	743.38	743.38	743.38	571.18
Buildings	1,037	1,026	1,020	1,014	6,669	546.16
Machinery	7,872	7,656	7,441	7,227	201.39	5,692
Construction In Progress	238.11	213.63	186.31	112.16	925.93	224.66
Leasehold Improvements	199.52	194.99	179.4	180.85	105.18	122.66

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