Ko Ja (Cayman) Co., Ltd. (TPE:5215)

Ko Ja (Cayman) 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	348.38	885.05	914.41	1,100	844.04	762.52
Short-Term Investments	1,049	341.41	187.1	355.96	575.01	148.11
Trading Asset Securities	101.97	89.4	98.2	53.72	44.06	26.65
Cash & Short-Term Investments	1,499	1,316	1,200	1,510	1,463	937.28
Cash Growth	23.66%	9.68%	-20.56%	3.22%	56.10%	17.28%
Accounts Receivable	1,021	1,090	1,039	807.01	1,328	1,648
Other Receivables	40.65	87.11	31.8	9.27	2.41	0.08
Receivables	1,062	1,177	1,071	816.28	1,331	1,648
Inventory	358.35	425.59	315.86	367.37	328.49	333.64
Prepaid Expenses	37.68	74.97	23.13	55.39	89.97	51.22
Other Current Assets	4.48	5.93	1.57	3.14	379.22	3
Total Current Assets	2,961	2,999	2,611	2,752	3,592	2,973
Property, Plant & Equipment	975.56	1,077	1,109	1,157	923.63	656.18
Long-Term Investments	231.23	425.26	432.48	429.22	60.32	58.86
Goodwill	63.49	67.58	64.29	65.5	-	-
Other Intangible Assets	79.65	95.52	71.05	121.7	45.02	52.6
Long-Term Deferred Tax Assets	11.02	10.79	28.98	29.78	35.52	35.97
Other Long-Term Assets	105.42	87.89	29.19	48.82	18.18	132.75
Total Assets	4,428	4,763	4,346	4,604	4,674	3,910
Accounts Payable	187.4	191.24	183.33	100.51	213.92	278.92
Accrued Expenses	304.31	352.78	320.18	310.9	426.99	442.45
Short-Term Debt	149.82	103.42	43.39	253.88	249.12	-
Current Portion of Leases	6.49	12.45	11.84	8.66	-	10.54
Current Income Taxes Payable	4.68	25.06	33.66	65.74	34.98	73.4
Current Unearned Revenue	1.7	0.88	0.67	0.7	10.39	0.57
Other Current Liabilities	88.73	118.72	83.37	185.84	134.36	90.54
Total Current Liabilities	743.13	804.55	676.45	926.21	1,070	896.42
Long-Term Leases	6.67	14.8	19.81	25.05	-	21.73
Long-Term Unearned Revenue	-	-	-	-	31.29	-
Long-Term Deferred Tax Liabilities	178.94	199.25	195.87	203.42	207.32	173.88
Other Long-Term Liabilities	3.1	2.08	2.35	2.02	2.85	2.39
Total Liabilities	931.83	1,021	894.47	1,157	1,311	1,094
Common Stock	643.38	643.38	643.38	643.38	643.38	593.38
Additional Paid-In Capital	1,532	1,490	1,490	1,490	1,494	1,013
Retained Earnings	1,384	1,454	1,313	1,265	1,322	1,283
Comprehensive Income & Other	-149.74	23.47	-121.81	-73.82	-134.91	-118.36
Total Common Equity	3,410	3,612	3,325	3,325	3,324	2,772
Minority Interest	86.17	130.4	127.45	122.51	38.7	43.44
Shareholders' Equity	3,496	3,742	3,452	3,447	3,363	2,815
Total Liabilities & Equity	4,428	4,763	4,346	4,604	4,674	3,910
Total Debt	162.98	130.67	75.04	287.59	249.12	32.27
Net Cash (Debt)	1,336	1,185	1,125	1,223	1,214	905.01
Net Cash Growth	17.45%	5.38%	-8.01%	0.71%	34.14%	15.54%
Net Cash Per Share	20.58	18.24	17.37	18.85	19.04	15.73
Filing Date Shares Outstanding	64.34	64.34	64.34	64.34	64.34	59.34
Total Common Shares Outstanding	64.34	64.34	64.34	64.34	64.34	59.34
Working Capital	2,218	2,195	1,935	1,826	2,522	2,077
Book Value Per Share	52.99	56.13	51.67	51.68	51.67	46.71
Tangible Book Value	3,266	3,448	3,189	3,137	3,279	2,719
Tangible Book Value Per Share	50.77	53.60	49.57	48.77	50.97	45.82
Land	191.35	207.23	211.67	211.67	83.77	83.77
Buildings	571.83	706.75	675.09	682.13	550.48	407.21
Machinery	973.63	1,007	1,004	978.77	886.64	712.08
Construction In Progress	0.77	-	8.9	-	0.56	1.6
Leasehold Improvements	5.04	50.59	44.35	45.18	43.95	44.11

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