Eternal Precision Mechanics Co., Ltd. (TPE:7795)

TPE:7795 Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	2,344	1,132	1,718	1,860	1,069	667.65
Cash & Short-Term Investments	2,344	1,132	1,718	1,860	1,069	667.65
Cash Growth	61.64%	-34.11%	-7.66%	74.02%	60.12%	-
Accounts Receivable	438.85	502.07	472.56	446.01	1,027	873.37
Other Receivables	62.04	50.17	38.67	114.78	156.62	609.03
Receivables	500.89	552.24	511.23	560.79	1,183	1,482
Inventory	806.52	566.21	634.03	1,022	804.19	613.5
Prepaid Expenses	-	17.39	17.01	19.7	21.67	22.24
Other Current Assets	15.76	0.33	0.33	11.03	0.27	0.1
Total Current Assets	3,667	2,268	2,881	3,474	3,078	2,786
Property, Plant & Equipment	282.05	252.17	258.88	329.07	304.91	298.6
Goodwill	27.61	28.26	29.17	30.47	32.71	33.85
Other Intangible Assets	2.94	2.38	2.85	2.31	2.9	1.96
Long-Term Deferred Tax Assets	25.21	18.67	17.77	12.72	27.46	45.57
Other Long-Term Assets	12.25	12.89	13.6	15.07	20.27	20.46
Total Assets	4,017	2,582	3,203	3,863	3,467	3,186

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	128.06	48.89	44.67	66.02	269.14	276.61
Accrued Expenses	35.97	56.24	71.58	104.02	152.85	42.05
Short-Term Debt	54.24	283.82	-	150	-	-
Current Portion of Long-Term Debt	-	-	455.97	108.25	92.96	-
Current Portion of Leases	44.49	41.73	53.47	59.58	48.92	55.86
Current Income Taxes Payable	62	53.47	103.85	12.82	267.68	198.97
Current Unearned Revenue	418.47	146.49	522.01	802.31	368.52	110.24
Other Current Liabilities	104.17	69.46	49.31	72.66	83.76	129.95
Total Current Liabilities	847.38	700.09	1,301	1,376	1,284	813.68
Long-Term Debt	-	-	-	671.12	1,069	-
Long-Term Leases	78.09	70.08	87.98	144.85	109.05	97.66
Pension & Post-Retirement Benefits	33.37	33.79	38.52	40.66	58.65	69.87
Long-Term Deferred Tax Liabilities	201.28	177.12	158.36	120.03	72.86	318.46
Other Long-Term Liabilities	14.56	12.3	9.98	10.42	13.55	61.34
Total Liabilities	1,175	993.37	1,596	2,363	2,607	1,361

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	788.29	708.29	708.29	615.6	520	-
Additional Paid-In Capital	1,898	-	-	811.64	317.58	-
Retained Earnings	573.52	673.93	452.87	400.8	282.89	-
Comprehensive Income & Other	-418.06	206.86	445.95	-327.56	-260.85	-
Total Common Equity	2,842	1,589	1,607	1,500	859.63	-
Minority Interest	-	-	-	-	-	1,825
Shareholders' Equity	2,842	1,589	1,607	1,500	859.63	1,825
Total Liabilities & Equity	4,017	2,582	3,203	3,863	3,467	3,186

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	176.82	395.62	597.42	1,134	1,320	153.51
Net Cash (Debt)	2,167	736.3	1,121	726.55	-250.9	514.14
Net Cash Growth	108.08%	-34.29%	54.22%	-	-	-
Net Cash Per Share	29.06	10.39	15.81	11.77	-4.81	9.88
Filing Date Shares Outstanding	78.83	70.83	70.83	61.56	52	52
Total Common Shares Outstanding	78.83	70.83	70.83	61.56	52	52
Working Capital	2,819	1,568	1,580	2,098	1,795	1,972
Book Value Per Share	36.05	22.44	22.69	24.37	16.53	-
Tangible Book Value	2,812	1,558	1,575	1,468	824.01	-35.81
Tangible Book Value Per Share	35.67	22.00	22.24	23.84	15.85	-0.69
Buildings	121.92	106.04	103.79	105.77	102.72	87.14
Machinery	137.29	114.3	104.82	99.48	157.57	164.49
Construction In Progress	23.87	20.32	2.07	1.36	7.56	37.53

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 25, 2026

Data Sources Report a data error