Heran Co., Ltd. (TPE:5283)

Heran 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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1,521	683.13	580.2	1,292	822.21	1,616
Short-Term Investments	-	-	44.05	-	-	-
Trading Asset Securities	395.33	264.79	32.02	-	-	-
Cash & Short-Term Investments	1,917	947.92	656.26	1,292	822.21	1,616
Cash Growth	120.35%	44.44%	-49.22%	57.17%	-49.13%	48.95%
Accounts Receivable	1,480	1,044	1,046	1,055	1,177	845.53
Other Receivables	27.38	11.07	10.9	16.5	12.25	2.11
Receivables	1,507	1,055	1,057	1,072	1,189	847.64
Inventory	1,908	1,515	1,499	1,541	2,043	1,285
Prepaid Expenses	111.37	52.06	45.57	32.04	29.95	19.22
Other Current Assets	68.78	81.3	70.25	128.23	118.88	48.14
Total Current Assets	5,511	3,651	3,328	4,065	4,203	3,816
Property, Plant & Equipment	1,529	1,607	1,714	1,382	1,406	1,426
Long-Term Investments	1,194	1,118	1,083	191.54	171.47	124.7
Other Intangible Assets	40.64	27.36	9.93	15.48	8.6	8.02
Long-Term Deferred Tax Assets	176.95	112.6	76.63	77.39	79.06	57.41
Other Long-Term Assets	173.21	178.77	191.16	205.8	156.9	131.71
Total Assets	8,625	6,694	6,404	5,938	6,025	5,565
Accounts Payable	555.2	577.38	504.79	538.42	726.41	591.58
Accrued Expenses	-	275.41	255.37	261.4	298.49	242.84
Short-Term Debt	1,720	270	357.16	-	-	-
Current Portion of Long-Term Debt	-	24	-	-	-	-
Current Portion of Leases	69.83	126.71	121.72	7.17	29.34	27.12
Current Income Taxes Payable	126.15	68.45	52.8	76.33	87.05	149.65
Current Unearned Revenue	-	4.65	-	-	15.29	13.74
Other Current Liabilities	1,146	534.94	726.62	771.3	779.38	649.81
Total Current Liabilities	3,617	1,882	2,018	1,655	1,936	1,675
Long-Term Debt	346	358	-	-	-	-
Long-Term Leases	2.43	5.02	122.28	5.84	4.73	4.76
Long-Term Deferred Tax Liabilities	18.81	22.49	21.14	18.91	12.92	10.52
Other Long-Term Liabilities	98.8	61.15	49.46	52.16	27.39	26.57
Total Liabilities	4,083	2,328	2,211	1,732	1,981	1,717
Common Stock	730	730	730	730	730	730
Additional Paid-In Capital	752.31	752.31	825.31	825.31	825.31	825.31
Retained Earnings	2,915	2,884	2,635	2,651	2,489	2,293
Comprehensive Income & Other	144.17	-0.1	2.13	-	-	-
Shareholders' Equity	4,542	4,366	4,192	4,206	4,044	3,848
Total Liabilities & Equity	8,625	6,694	6,404	5,938	6,025	5,565
Total Debt	2,138	783.73	601.16	13.01	34.07	31.88
Net Cash (Debt)	-221.7	164.19	55.1	1,279	788.14	1,584
Net Cash Growth	-	197.97%	-95.69%	62.31%	-50.26%	55.14%
Net Cash Per Share	-3.02	2.24	0.75	17.44	10.76	21.38
Filing Date Shares Outstanding	72.88	73	73	73	73	73
Total Common Shares Outstanding	72.88	73	73	73	73	73
Working Capital	1,895	1,769	1,310	2,411	2,267	2,142
Book Value Per Share	62.32	59.81	57.43	57.62	55.40	52.71
Tangible Book Value	4,501	4,339	4,182	4,191	4,036	3,840
Tangible Book Value Per Share	61.76	59.43	57.29	57.41	55.28	52.60
Land	-	829.5	829.89	829.89	817.41	817.41
Buildings	-	535.42	534.94	534.49	533.68	531.19
Machinery	-	312.75	256.42	140.05	135.25	142.6
Construction In Progress	-	28.38	12.02	0.43	-	-

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