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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	3,253	3,138	1,968	2,542	2,071	2,298
Short-Term Investments	193.3	213.95	17	-	-	-
Cash & Short-Term Investments	3,447	3,352	1,985	2,542	2,071	2,298
Cash Growth	45.95%	68.88%	-21.93%	22.76%	-9.86%	-11.34%
Accounts Receivable	1,381	1,746	1,176	1,148	1,567	1,380
Other Receivables	288.53	254.72	236.39	225.21	285.61	180.13
Receivables	1,670	2,001	1,412	1,373	1,853	1,560
Inventory	956.11	671.94	379.9	527.24	472.48	332.32
Prepaid Expenses	52.96	39.12	35.07	21.89	38.52	38.15
Other Current Assets	646.9	329.7	217.46	162.43	161.11	146.71
Total Current Assets	6,772	6,394	4,030	4,627	4,596	4,375
Property, Plant & Equipment	4,535	4,283	4,564	4,825	4,535	3,275
Long-Term Investments	118.58	125.81	116.7	101.49	88.87	81.72
Goodwill	-	-	32.58	32.58	-	-
Other Intangible Assets	2.32	3.95	5.67	6.18	6.52	5.98
Long-Term Deferred Tax Assets	155.69	130.48	108.62	113.29	67.99	74.51
Other Long-Term Assets	274.66	212.24	85.41	481.03	637.48	494.21
Total Assets	11,859	11,150	8,943	10,186	9,932	8,307
Accounts Payable	1,014	1,318	689.38	876.79	1,066	943.53
Accrued Expenses	636.16	647.64	409.63	507.66	450.7	397.23
Short-Term Debt	390	50	-	71.17	-	-
Current Portion of Long-Term Debt	57.26	64.53	24.71	37.73	83.05	8.01
Current Portion of Leases	41.06	44.85	41.96	42.75	35.67	40.68
Current Income Taxes Payable	181.95	134.81	53.61	128.97	171.05	96.92
Current Unearned Revenue	47.06	27.58	47.47	17.3	30.69	101.37
Other Current Liabilities	1,187	762.17	628.49	887.91	842.83	436.19
Total Current Liabilities	3,554	3,050	1,895	2,570	2,680	2,024
Long-Term Debt	414.83	222.28	180.29	367.27	275.94	88.99
Long-Term Leases	65.78	90.52	35.5	73.71	96.16	39.63
Long-Term Deferred Tax Liabilities	357.06	352.74	312.84	364.74	325.89	296.89
Other Long-Term Liabilities	387.47	439.26	530.25	540.04	455.28	5.86
Total Liabilities	4,808	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	456.22	456.47	455.24	452.29	452.27	452.27
Retained Earnings	2,884	2,539	1,979	2,128	2,193	2,025
Comprehensive Income & Other	-155.23	-23.08	-86.03	-67.72	-65.3	-66.34
Total Common Equity	4,641	4,429	3,805	3,970	4,037	3,868
Minority Interest	2,409	2,537	2,151	2,269	2,023	1,944
Shareholders' Equity	7,050	6,966	5,956	6,238	6,061	5,812
Total Liabilities & Equity	11,859	11,150	8,943	10,186	9,932	8,307
Total Debt	968.92	472.18	282.45	592.62	490.82	177.31
Net Cash (Debt)	2,478	2,880	1,703	1,950	1,580	2,120
Net Cash Growth	19.83%	69.17%	-12.68%	23.39%	-25.47%	-8.09%
Net Cash Per Share	16.95	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	3,219	3,345	2,134	2,057	1,916	2,351
Book Value Per Share	31.86	30.40	26.12	27.25	27.71	26.55
Tangible Book Value	4,639	4,425	3,767	3,931	4,031	3,862
Tangible Book Value Per Share	31.84	30.37	25.85	26.98	27.67	26.51
Land	743.38	743.38	743.38	743.38	743.38	571.18
Buildings	974.63	1,026	1,020	1,014	6,669	546.16
Machinery	7,730	7,656	7,441	7,227	201.39	5,692
Construction In Progress	414.83	213.63	186.31	112.16	925.93	224.66
Leasehold Improvements	192.29	194.99	179.4	180.85	105.18	122.66

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