Paragon Technologies Co., Ltd. (TPE:3518)

Paragon Technologies 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	752.76	1,069	800.57	885.86	722.66	673.15
Short-Term Investments	231.35	2.46	2.38	-	-	-
Trading Asset Securities	175.49	-	-	212.66	197.65	7.44
Cash & Short-Term Investments	1,160	1,072	802.95	1,099	920.31	680.59
Cash Growth	48.96%	33.45%	-26.91%	19.36%	35.22%	7.34%
Accounts Receivable	239.81	246.23	279.23	268.22	458.94	437.17
Other Receivables	13.02	14.81	2.31	2.59	1.59	25.19
Receivables	252.84	261.03	281.54	270.81	460.52	462.36
Inventory	16.49	20.16	22.3	4.52	3.73	9.99
Prepaid Expenses	21.01	-	-	-	-	-
Other Current Assets	12.51	256.06	77.44	16.32	21.2	14.85
Total Current Assets	1,462	1,609	1,184	1,390	1,406	1,168
Property, Plant & Equipment	467.25	413.46	314.28	287.39	295.7	533.46
Long-Term Investments	20.4	-	-	-	0.24	1.76
Goodwill	-	9.05	9.05	9.05	-	-
Other Intangible Assets	9.65	0.77	0.05	0.23	0.64	0.35
Long-Term Deferred Tax Assets	29.46	32.44	43.5	56.5	68.34	73.38
Other Long-Term Assets	88.25	118.59	10.2	35.9	107.15	417.52
Total Assets	2,077	2,183	1,561	1,779	1,878	2,194
Accounts Payable	4.73	4.27	8.58	4.51	7.65	7.28
Accrued Expenses	-	55.81	55.58	79.53	115.66	113.77
Short-Term Debt	125	110	190	70	80	377.73
Current Portion of Long-Term Debt	-	61.33	4.07	3.98	94.09	67.91
Current Portion of Leases	21.72	21.32	14.57	15.72	14.28	14.48
Current Income Taxes Payable	8.43	1.92	7.29	13.63	11.18	14.04
Current Unearned Revenue	-	0.01	-	-	-	-
Other Current Liabilities	128.81	59.89	19.52	41.84	49.17	35.18
Total Current Liabilities	288.68	314.55	299.6	229.21	372.04	630.38
Long-Term Debt	298.38	299.79	4.52	8.58	77.69	157.61
Long-Term Leases	103.79	109.23	26.49	46.88	4.03	13.55
Long-Term Unearned Revenue	-	3.98	3.97	4.18	4.24	8.4
Long-Term Deferred Tax Liabilities	0.33	0.28	0.2	0.19	-	-
Other Long-Term Liabilities	4.71	-	-	0.17	1.22	1.92
Total Liabilities	695.9	728.5	335.51	289.96	461	814.5
Common Stock	969.62	969.62	840.42	807.42	807.52	807.52
Additional Paid-In Capital	843.45	843.45	697.86	673.82	759.33	810.54
Retained Earnings	-292.07	-201.88	-132.3	69.14	41.3	-55.65
Treasury Stock	-	-	-	-	-34.65	-34.65
Comprehensive Income & Other	-139.45	-156.6	-180.21	-138.98	-156.67	-148
Total Common Equity	1,382	1,455	1,226	1,411	1,417	1,380
Minority Interest	-	-	-	77.88	-	-
Shareholders' Equity	1,382	1,455	1,226	1,489	1,417	1,380
Total Liabilities & Equity	2,077	2,183	1,561	1,779	1,878	2,194
Total Debt	548.89	601.67	239.64	145.15	270.09	631.27
Net Cash (Debt)	610.71	469.86	563.3	953.37	650.22	49.32
Net Cash Growth	8.31%	-16.59%	-40.91%	46.62%	1218.32%	-52.83%
Net Cash Per Share	6.62	5.29	6.89	11.93	8.20	0.62
Filing Date Shares Outstanding	95.94	96.96	84.04	80.74	79.14	79.14
Total Common Shares Outstanding	95.94	96.96	84.04	80.74	79.14	79.14
Working Capital	1,174	1,294	884.62	1,161	1,034	537.41
Book Value Per Share	14.40	15.00	14.59	17.48	17.90	17.43
Tangible Book Value	1,372	1,445	1,217	1,402	1,416	1,379
Tangible Book Value Per Share	14.30	14.90	14.48	17.37	17.89	17.43
Buildings	-	180.74	209.2	213.11	337.3	474.84
Machinery	-	642.87	1,097	1,228	1,594	1,857
Construction In Progress	-	52.04	14.18	50.12	-	5.58

Updated Mar 13, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.