Topco Scientific Co.,Ltd. (TPE: 5434)

Topco Scientific Co.,Ltd. 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	4,764	6,485	5,335	3,752	3,372	3,134
Trading Asset Securities	315.35	432.06	190.1	329.57	434.92	197.1
Cash & Short-Term Investments	5,079	6,917	5,525	4,081	3,806	3,331
Cash Growth	-6.09%	25.19%	35.38%	7.22%	14.28%	23.31%
Accounts Receivable	9,471	8,381	8,836	7,978	6,167	5,774
Other Receivables	180.9	50.56	57.78	33.04	46.08	61.16
Receivables	9,651	8,432	8,894	8,011	6,213	5,835
Inventory	4,485	4,142	5,291	3,336	3,196	3,303
Other Current Assets	966.21	1,020	881.6	1,469	1,219	463.21
Total Current Assets	20,181	20,512	20,592	16,897	14,434	12,932
Property, Plant & Equipment	9,665	4,347	4,176	3,970	3,731	3,897
Long-Term Investments	4,743	4,435	4,103	3,323	2,877	2,470
Goodwill	226.25	226.25	226.25	226.25	-	-
Other Intangible Assets	174.28	213.73	241.83	289.76	52.22	62.66
Long-Term Deferred Tax Assets	52.14	75.68	58.7	95.28	116.95	115.78
Other Long-Term Assets	527.67	1,825	482.8	372.89	240.29	162.1
Total Assets	35,570	31,636	29,880	25,174	21,452	19,640
Accounts Payable	7,933	6,713	9,206	7,609	5,946	5,718
Accrued Expenses	1,244	1,185	1,267	940.21	684.85	607.79
Short-Term Debt	856.55	2,268	755.03	1,453	1,395	1,038
Current Portion of Long-Term Debt	92.65	82.45	79.7	102.35	65.75	62.41
Current Portion of Leases	139.22	133.27	134.71	93.23	93.53	86.25
Current Income Taxes Payable	483.73	620.08	640.53	363.41	-	-
Current Unearned Revenue	1,655	1,311	1,788	779.09	497.9	741.8
Other Current Liabilities	2,312	414.11	278.08	169.71	758.85	481.43
Total Current Liabilities	14,716	12,727	14,149	11,510	9,442	8,736
Long-Term Debt	3,845	2,248	1,315	748.31	523.16	509.38
Long-Term Leases	461.47	415.48	397.58	373.81	364.27	293.68
Long-Term Deferred Tax Liabilities	776.28	595.75	455.34	385.58	316.95	358.92
Other Long-Term Liabilities	-	171.78	161.4	101.04	10.82	5.55
Total Liabilities	19,932	16,291	16,609	13,296	10,863	10,108
Common Stock	1,888	1,887	1,817	1,817	1,817	1,817
Additional Paid-In Capital	2,512	2,689	2,344	2,345	2,341	2,341
Retained Earnings	9,867	9,757	8,042	6,605	5,767	4,917
Comprensive Income & Other	1,171	775.92	757.15	829.7	649.04	437.19
Total Common Equity	15,438	15,109	12,960	11,597	10,574	9,512
Minority Interest	200.44	235.25	311.36	282.08	14.69	18.9
Shareholders' Equity	15,638	15,344	13,271	11,879	10,588	9,531
Total Liabilities & Equity	35,570	31,636	29,880	25,174	21,452	19,640
Total Debt	5,395	5,148	2,682	2,770	2,442	1,990
Net Cash (Debt)	-316.08	1,769	2,843	1,311	1,365	1,341
Net Cash Growth	-	-37.78%	116.91%	-3.95%	1.78%	-0.27%
Net Cash Per Share	-1.62	9.35	15.46	7.16	7.45	7.33
Filing Date Shares Outstanding	188.7	188.7	181.7	181.7	181.7	181.7
Total Common Shares Outstanding	188.7	188.7	181.7	181.7	181.7	181.7
Working Capital	5,466	7,785	6,443	5,387	4,992	4,195
Book Value Per Share	81.81	80.07	71.32	63.82	58.19	52.35
Tangible Book Value	15,037	14,669	12,492	11,081	10,521	9,450
Tangible Book Value Per Share	79.69	77.74	68.75	60.98	57.91	52.01
Land	4,183	767.04	767.06	686.65	656.47	911.05
Buildings	3,542	1,616	1,644	1,615	1,588	1,608
Machinery	2,737	2,713	2,398	2,242	1,898	1,738

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