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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	2,345	1,215	3,328	1,159	747.41	478.63
Short-Term Investments	10,500	4,120	2,756	27.82	-	-
Cash & Short-Term Investments	12,845	5,335	6,084	1,187	747.41	478.63
Cash Growth	147.98%	-12.32%	412.50%	58.84%	56.16%	-34.53%
Accounts Receivable	451.21	460.86	434.41	983	736.08	466.45
Other Receivables	59.46	48.1	47.7	57.09	64.44	44.53
Receivables	510.66	508.96	482.11	1,040	800.52	510.98
Inventory	781.42	1,318	1,828	1,350	929.23	720.8
Prepaid Expenses	11.25	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	14,149	7,195	8,416	3,636	2,499	1,724
Property, Plant & Equipment	456.67	461.15	499.47	497.55	517.74	520.73
Long-Term Investments	42.22	95.96	102	-	-	-
Other Intangible Assets	34.56	46	41.99	33.18	28.46	30.6
Long-Term Deferred Tax Assets	56.58	53.46	25.95	29.97	-	-
Other Long-Term Assets	1,027	1,048	961.23	549.02	190.76	89.6
Total Assets	15,765	8,900	10,047	4,746	3,236	2,365
Accounts Payable	368.3	349.18	492.65	887.66	663.34	442
Accrued Expenses	133.48	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	13.44	10.39	14.31	9.46	13.72	11.63
Current Income Taxes Payable	2.85	70.95	168.65	221.55	74.77	7.12
Current Unearned Revenue	9.22	1.72	0.29	7.38	7.2	8.5
Other Current Liabilities	124.78	105.71	176.68	78.85	74.64	85.73
Total Current Liabilities	652.08	723.58	1,190	1,520	1,116	692.3
Long-Term Debt	1,541	-	-	300.77	326.92	340
Long-Term Leases	1.83	8.48	17.41	15.83	24.79	17.32
Long-Term Deferred Tax Liabilities	15.55	10.66	27.8	2.1	-	-
Other Long-Term Liabilities	33.48	4.73	4.84	4.9	1.3	1.3
Total Liabilities	2,244	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	10,484	5,493	5,403	155.94	28.43	21.7
Retained Earnings	2,047	1,856	2,612	2,040	1,033	595.09
Comprehensive Income & Other	-49.11	-8.59	4.74	-0.5	-	-
Shareholders' Equity	13,521	8,152	8,806	2,902	1,767	1,314
Total Liabilities & Equity	15,765	8,900	10,047	4,746	3,236	2,365
Total Debt	1,556	18.88	31.72	352.21	429.03	368.95
Net Cash (Debt)	11,289	5,316	6,053	834.95	318.38	109.69
Net Cash Growth	118.79%	-12.17%	624.89%	162.25%	190.27%	-81.94%
Net Cash Per Share	123.09	62.98	71.62	10.63	4.37	1.56
Filing Date Shares Outstanding	103.93	81.24	78.63	70.71	69.75	69.75
Total Common Shares Outstanding	103.93	81.24	78.63	70.71	69.75	69.75
Working Capital	13,496	6,471	7,226	2,116	1,383	1,032
Book Value Per Share	130.10	100.35	112.00	41.05	25.33	18.84
Tangible Book Value	13,487	8,106	8,765	2,869	1,739	1,284
Tangible Book Value Per Share	129.77	99.78	111.47	40.58	24.93	18.40
Land	103.2	103.2	103.2	103.2	103.2	103.2
Machinery	462.7	446.84	453	429.76	405.38	395.09
Leasehold Improvements	3.31	3.22	3.3	3.34	3.53	3.43

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