Chia Chang Co., Ltd (TPE:4942)

Chia Chang 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	1,195	1,670	2,673	2,078	2,080	1,922
Short-Term Investments	1,864	2,026	905.62	2,084	2,051	2,310
Trading Asset Securities	-	-	0.04	0.05	0.05	0.04
Cash & Short-Term Investments	3,059	3,695	3,578	4,162	4,131	4,232
Cash Growth	-11.11%	3.27%	-14.02%	0.74%	-2.38%	8.39%
Accounts Receivable	2,651	2,353	2,509	2,658	3,500	3,076
Other Receivables	138.57	0.13	0.04	0.01	8.29	9.31
Receivables	2,790	2,353	2,509	2,658	3,508	3,086
Inventory	418.3	385.04	341.42	397.33	524	397.05
Prepaid Expenses	75.27	73.38	69.08	61.87	181.59	60.87
Other Current Assets	128.14	254.62	352.59	298.21	317.01	325.3
Total Current Assets	6,470	6,761	6,850	7,578	8,662	8,101
Property, Plant & Equipment	3,853	3,775	2,967	2,637	1,691	1,619
Long-Term Investments	315.18	367.13	427.8	316.3	466.89	323.44
Long-Term Deferred Tax Assets	60.09	63.38	29.75	31.34	23.9	23.37
Other Long-Term Assets	621.35	867.31	318.51	205.67	467.04	182.92
Total Assets	11,320	11,834	10,593	10,768	11,311	10,250
Accounts Payable	1,003	947.14	1,048	1,169	1,755	1,418
Accrued Expenses	252.61	339.15	356.37	369.44	440.98	396.85
Short-Term Debt	60	-	-	190	470	458
Current Portion of Leases	17.48	26.29	1.27	17.89	18.46	20.1
Current Income Taxes Payable	67.25	33.31	165.1	141.75	116.79	46.41
Other Current Liabilities	598.08	617.7	283.75	319.88	329.06	203.58
Total Current Liabilities	2,005	1,964	1,854	2,208	3,130	2,543
Long-Term Debt	51.65	4.56	4.34	4.41	-	-
Long-Term Leases	50.26	57.99	-	-	5.94	11.5
Long-Term Deferred Tax Liabilities	160.8	202.44	200.92	201.09	201.15	201.08
Other Long-Term Liabilities	441.94	468.93	1.26	0.83	0.83	0.6
Total Liabilities	2,709	2,698	2,061	2,415	3,338	2,756
Common Stock	1,424	1,424	1,424	1,424	1,424	1,424
Additional Paid-In Capital	2,820	2,820	2,821	2,821	2,821	2,821
Retained Earnings	5,032	5,064	4,798	4,539	4,321	3,768
Comprehensive Income & Other	-670.44	-176.91	-515.12	-435.08	-597.81	-524.57
Total Common Equity	8,606	9,131	8,527	8,348	7,967	7,488
Minority Interest	5.09	5.07	5.11	5.35	5.56	6.27
Shareholders' Equity	8,611	9,136	8,532	8,353	7,973	7,494
Total Liabilities & Equity	11,320	11,834	10,593	10,768	11,311	10,250
Total Debt	185.64	88.84	5.6	212.3	494.4	489.6
Net Cash (Debt)	2,873	3,607	3,573	3,950	3,637	3,742
Net Cash Growth	-14.26%	0.95%	-9.54%	8.60%	-2.82%	7.26%
Net Cash Per Share	20.05	25.17	24.94	27.36	25.26	26.12
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	4,466	4,798	4,996	5,369	5,532	5,558
Book Value Per Share	60.45	64.14	59.89	58.64	55.96	52.59
Tangible Book Value	8,606	9,131	8,527	8,348	7,967	7,488
Tangible Book Value Per Share	60.45	64.14	59.89	58.64	55.96	52.59
Land	-	316.98	316.98	326.05	326.05	326.05
Buildings	-	3,018	838.78	841.23	821.63	824.86
Machinery	-	2,552	2,488	2,512	2,377	2,208
Construction In Progress	-	125.82	1,468	992.55	-	-

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