FocalTech Systems Co., Ltd. (TPE:3545)

FocalTech Systems 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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	3,824	8,248	4,445	5,674	6,457	4,012
Short-Term Investments	320.08	966.29	2,936	517.46	3,935	1,386
Trading Asset Securities	435.79	280.7	250.21	-	119.22	-
Cash & Short-Term Investments	4,580	9,495	7,631	6,192	10,512	5,398
Cash Growth	-53.76%	24.42%	23.25%	-41.09%	94.75%	4.24%
Accounts Receivable	935.1	1,340	1,649	1,148	3,255	1,634
Other Receivables	-	32.38	12.29	5.59	1.51	2.05
Receivables	935.1	1,372	1,661	1,154	3,257	1,636
Inventory	2,379	2,574	2,675	5,754	3,822	1,755
Other Current Assets	251.89	238.63	215.39	253.2	534.95	182.21
Total Current Assets	8,146	13,679	12,183	13,353	18,125	8,971
Property, Plant & Equipment	2,525	2,530	2,440	2,514	2,469	1,322
Long-Term Investments	2,228	425.59	416.09	646.28	591.18	482.64
Goodwill	1,237	1,237	1,237	1,237	1,237	1,237
Other Intangible Assets	80.49	153.26	114.52	60.55	47.23	63.2
Long-Term Deferred Tax Assets	190.04	165.74	179.73	306.13	9.91	85.15
Other Long-Term Assets	15.38	471.89	1,885	2,680	2,852	183.93
Total Assets	14,423	18,663	18,455	20,797	25,332	12,345
Accounts Payable	1,316	2,357	1,478	929.49	2,620	1,731
Accrued Expenses	1,701	1,924	1,403	1,602	1,551	989.83
Short-Term Debt	171.82	935.8	860.24	3,071	301.71	523.65
Current Portion of Long-Term Debt	-	22.58	198.49	25	-	-
Current Income Taxes Payable	168.35	253.7	387.79	629.3	1,786	433.12
Current Unearned Revenue	93.83	145.39	24.73	56.46	49.1	149.43
Other Current Liabilities	146.68	159.68	106.74	75.91	107.52	129.11
Total Current Liabilities	3,597	5,799	4,459	6,389	6,415	3,956
Long-Term Debt	-	-	760.45	961.84	786.84	-
Pension & Post-Retirement Benefits	10.44	10.82	13.96	13.56	22.14	23.37
Long-Term Deferred Tax Liabilities	220.36	217.11	219.17	216.76	51.58	53.21
Other Long-Term Liabilities	822.51	2,515	3,688	4,369	4,408	500.76
Total Liabilities	4,651	8,541	9,141	11,951	11,684	4,534
Common Stock	2,213	2,192	2,179	2,161	2,162	2,104
Additional Paid-In Capital	6,252	6,150	6,032	6,042	6,063	4,844
Retained Earnings	1,782	1,830	1,470	1,121	6,426	1,012
Treasury Stock	-269.87	-163.06	-163.06	-196.06	-	-24.32
Comprehensive Income & Other	-205.66	112.2	-210.06	-296.5	-1,025	-122.32
Total Common Equity	9,772	10,121	9,308	8,831	13,626	7,813
Minority Interest	0.48	0.45	6.03	14.83	22.3	-1.38
Shareholders' Equity	9,772	10,122	9,314	8,846	13,648	7,811
Total Liabilities & Equity	14,423	18,663	18,455	20,797	25,332	12,345
Total Debt	171.82	958.38	1,819	4,058	1,089	523.65
Net Cash (Debt)	4,408	8,536	5,812	2,134	9,423	4,874
Net Cash Growth	-43.33%	46.87%	172.32%	-77.35%	93.34%	-5.88%
Net Cash Per Share	20.29	39.32	27.09	10.48	44.11	23.26
Filing Date Shares Outstanding	217.72	217.93	216.61	214.57	216.24	209.58
Total Common Shares Outstanding	217.72	217.93	216.61	214.57	216.24	209.58
Working Capital	4,549	7,881	7,724	6,964	11,710	5,015
Book Value Per Share	44.88	46.44	42.97	41.16	63.01	37.28
Tangible Book Value	8,454	8,731	7,956	7,534	12,341	6,512
Tangible Book Value Per Share	38.83	40.06	36.73	35.11	57.07	31.07
Land	557.11	557.11	557.11	557.11	-	-
Buildings	1,819	1,902	1,834	1,857	1,336	1,343
Machinery	961.93	826.15	682.35	581.15	491.58	343.4
Construction In Progress	-	-	-	56.64	1,080	-
Leasehold Improvements	21.47	22.35	21.63	21.87	38.53	38.6

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.