uPI Semiconductor Corp. (TPE: 6719)

uPI Semiconductor 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	1,857	1,215	3,328	1,159	747.41	478.63
Short-Term Investments	10,900	4,120	2,756	27.82	-	-
Cash & Short-Term Investments	12,757	5,335	6,084	1,187	747.41	478.63
Cash Growth	115.81%	-12.32%	412.50%	58.84%	56.16%	-34.53%
Accounts Receivable	420.73	460.86	434.41	983	736.08	466.45
Other Receivables	81.45	48.1	47.7	57.09	64.44	44.53
Receivables	502.18	508.96	482.11	1,040	800.52	510.98
Inventory	1,020	1,318	1,828	1,350	929.23	720.8
Prepaid Expenses	69.94	15.2	10.11	7.95	16.58	11.89
Other Current Assets	-	17.58	11.15	50.88	5.17	1.94
Total Current Assets	14,349	7,195	8,416	3,636	2,499	1,724
Property, Plant & Equipment	447.23	461.15	499.47	497.55	517.74	520.73
Long-Term Investments	62.69	95.96	102	-	-	-
Other Intangible Assets	37.62	46	41.99	33.18	28.46	30.6
Long-Term Deferred Tax Assets	54.75	53.46	25.95	29.97	-	-
Other Long-Term Assets	1,051	1,048	961.23	549.02	190.76	89.6
Total Assets	16,002	8,900	10,047	4,746	3,236	2,365
Accounts Payable	350.84	349.18	492.65	887.66	663.34	442
Accrued Expenses	-	185.62	337.55	288.62	218.58	137.33
Short-Term Debt	-	-	-	-	50.52	-
Current Portion of Long-Term Debt	-	-	-	26.15	13.08	-
Current Portion of Leases	13.55	10.39	14.31	9.46	13.72	11.63
Current Income Taxes Payable	35.76	70.95	168.65	221.55	74.77	7.12
Current Unearned Revenue	6.93	1.72	0.29	7.38	7.2	8.5
Other Current Liabilities	491.85	105.71	176.68	78.85	74.64	85.73
Total Current Liabilities	898.93	723.58	1,190	1,520	1,116	692.3
Long-Term Debt	1,536	-	-	300.77	326.92	340
Long-Term Leases	4.75	8.48	17.41	15.83	24.79	17.32
Long-Term Deferred Tax Liabilities	27.61	10.66	27.8	2.1	-	-
Other Long-Term Liabilities	31.84	4.73	4.84	4.9	1.3	1.3
Total Liabilities	2,499	747.45	1,240	1,843	1,469	1,051
Common Stock	1,039	812.42	786.29	707.05	705.89	697.46
Additional Paid-In Capital	10,478	5,493	5,403	155.94	28.43	21.7
Retained Earnings	2,027	1,856	2,612	2,040	1,033	595.09
Comprensive Income & Other	-40.52	-8.59	4.74	-0.5	-	-
Shareholders' Equity	13,504	8,152	8,806	2,902	1,767	1,314
Total Liabilities & Equity	16,002	8,900	10,047	4,746	3,236	2,365
Total Debt	1,554	18.88	31.72	352.21	429.03	368.95
Net Cash (Debt)	11,203	5,316	6,053	834.95	318.38	109.69
Net Cash Growth	90.27%	-12.17%	624.89%	162.25%	190.27%	-81.94%
Net Cash Per Share	121.16	62.98	71.62	10.63	4.37	1.56
Filing Date Shares Outstanding	90.72	81.24	78.63	70.71	69.75	69.75
Total Common Shares Outstanding	90.72	81.24	78.63	70.71	69.75	69.75
Working Capital	13,450	6,471	7,226	2,116	1,383	1,032
Book Value Per Share	148.85	100.35	112.00	41.05	25.33	18.84
Tangible Book Value	13,466	8,106	8,765	2,869	1,739	1,284
Tangible Book Value Per Share	148.43	99.78	111.47	40.58	24.93	18.40
Land	-	103.2	103.2	103.2	103.2	103.2
Machinery	-	446.84	453	429.76	405.38	395.09
Leasehold Improvements	-	3.22	3.3	3.34	3.53	3.43

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