Chia Chang Co., Ltd (TPE: 4942)

Chia Chang 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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	1,411	2,673	2,078	2,080	1,922	1,360
Short-Term Investments	1,974	1,046	2,084	2,051	2,310	2,544
Trading Asset Securities	0.05	0.04	0.05	0.05	0.04	-
Cash & Short-Term Investments	3,386	3,718	4,162	4,131	4,232	3,905
Cash Growth	-12.00%	-10.66%	0.74%	-2.38%	8.39%	18.45%
Accounts Receivable	2,511	2,509	2,658	3,500	3,076	3,044
Other Receivables	113.58	0.04	0.01	8.29	9.31	0.06
Receivables	2,624	2,509	2,658	3,508	3,086	3,044
Inventory	360.84	341.42	397.33	524	397.05	394.4
Prepaid Expenses	62.93	69.08	61.87	181.59	60.87	93.28
Other Current Assets	638.7	212.59	298.21	317.01	325.3	374.68
Total Current Assets	7,072	6,850	7,578	8,662	8,101	7,811
Property, Plant & Equipment	3,264	2,967	2,637	1,691	1,619	1,531
Long-Term Investments	421.99	427.8	316.3	466.89	323.44	283.47
Long-Term Deferred Tax Assets	24.86	29.75	31.34	23.9	23.37	26.03
Other Long-Term Assets	421.97	318.51	205.67	467.04	182.92	151.43
Total Assets	11,205	10,593	10,768	11,311	10,250	9,803
Accounts Payable	1,044	1,048	1,169	1,755	1,418	1,444
Accrued Expenses	258.42	356.37	369.44	440.98	396.85	333.73
Short-Term Debt	-	-	190	470	458	365
Current Portion of Leases	23.59	1.27	17.89	18.46	20.1	25.37
Current Income Taxes Payable	83.74	165.1	141.75	116.79	46.41	79.31
Other Current Liabilities	611.25	283.75	319.88	329.06	203.58	219.57
Total Current Liabilities	2,021	1,854	2,208	3,130	2,543	2,467
Long-Term Debt	4.55	4.34	4.41	-	-	-
Long-Term Leases	66.49	-	-	5.94	11.5	25.14
Long-Term Deferred Tax Liabilities	202.45	200.92	201.09	201.15	201.08	201.25
Other Long-Term Liabilities	1.51	1.26	0.83	0.83	0.6	0.6
Total Liabilities	2,296	2,061	2,415	3,338	2,756	2,694
Common Stock	1,424	1,424	1,424	1,424	1,424	1,424
Additional Paid-In Capital	2,821	2,821	2,821	2,821	2,821	2,821
Retained Earnings	4,831	4,798	4,539	4,321	3,768	3,447
Comprensive Income & Other	-170.02	-515.12	-435.08	-597.81	-524.57	-588.4
Total Common Equity	8,905	8,527	8,348	7,967	7,488	7,103
Minority Interest	4.26	5.11	5.35	5.56	6.27	6.96
Shareholders' Equity	8,910	8,532	8,353	7,973	7,494	7,110
Total Liabilities & Equity	11,205	10,593	10,768	11,311	10,250	9,803
Total Debt	94.63	5.6	212.3	494.4	489.6	415.51
Net Cash (Debt)	3,291	3,713	3,950	3,637	3,742	3,489
Net Cash Growth	-13.12%	-6.00%	8.60%	-2.82%	7.26%	16.64%
Net Cash Per Share	22.97	25.91	27.36	25.26	26.12	24.36
Filing Date Shares Outstanding	142.37	142.37	142.37	142.37	142.37	142.37
Total Common Shares Outstanding	142.37	142.37	142.37	142.37	142.37	142.37
Working Capital	5,051	4,996	5,369	5,532	5,558	5,344
Book Value Per Share	62.55	59.89	58.64	55.96	52.59	49.89
Tangible Book Value	8,905	8,527	8,348	7,967	7,488	7,103
Tangible Book Value Per Share	62.55	59.89	58.64	55.96	52.59	49.89
Land	-	316.98	326.05	326.05	326.05	185
Buildings	-	838.78	841.23	821.63	824.86	814.79
Machinery	-	2,488	2,512	2,377	2,208	2,326
Construction In Progress	-	1,468	992.55	-	-	-

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