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	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	2,814	1,132	1,718	1,860	1,069	667.65
Cash & Short-Term Investments	2,814	1,132	1,718	1,860	1,069	667.65
Cash Growth	63.80%	-34.11%	-7.66%	74.02%	60.12%	-
Accounts Receivable	333.46	502.07	472.56	446.01	1,027	873.37
Other Receivables	70.99	50.17	38.67	114.78	156.62	609.03
Receivables	404.45	552.24	511.23	560.79	1,183	1,482
Inventory	623.36	566.21	634.03	1,022	804.19	613.5
Prepaid Expenses	20.88	17.39	17.01	19.7	21.67	22.24
Other Current Assets	-	0.33	0.33	11.03	0.27	0.1
Total Current Assets	3,863	2,268	2,881	3,474	3,078	2,786
Property, Plant & Equipment	244.64	252.17	258.88	329.07	304.91	298.6
Goodwill	28.17	28.26	29.17	30.47	32.71	33.85
Other Intangible Assets	2.09	2.38	2.85	2.31	2.9	1.96
Long-Term Deferred Tax Assets	23.85	18.67	17.77	12.72	27.46	45.57
Other Long-Term Assets	12.68	12.89	13.6	15.07	20.27	20.46
Total Assets	4,174	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	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	132.65	48.89	44.67	66.02	269.14	276.61
Accrued Expenses	38.6	56.24	71.58	104.02	152.85	42.05
Short-Term Debt	298.4	283.82	-	150	-	-
Current Portion of Long-Term Debt	-	-	455.97	108.25	92.96	-
Current Portion of Leases	38.1	41.73	53.47	59.58	48.92	55.86
Current Income Taxes Payable	29.74	53.47	103.85	12.82	267.68	198.97
Current Unearned Revenue	285.68	146.49	522.01	802.31	368.52	110.24
Other Current Liabilities	239.15	69.46	49.31	72.66	83.76	129.95
Total Current Liabilities	1,062	700.09	1,301	1,376	1,284	813.68
Long-Term Debt	-	-	-	671.12	1,069	-
Long-Term Leases	63.41	70.08	87.98	144.85	109.05	97.66
Pension & Post-Retirement Benefits	33.87	33.79	38.52	40.66	58.65	69.87
Long-Term Deferred Tax Liabilities	186.33	177.12	158.36	120.03	72.86	318.46
Other Long-Term Liabilities	15.24	12.3	9.98	10.42	13.55	61.34
Total Liabilities	1,361	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	Mar 31, 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	520.55	673.93	452.87	400.8	282.89	-
Comprehensive Income & Other	-394.3	206.86	445.95	-327.56	-260.85	-
Total Common Equity	2,813	1,589	1,607	1,500	859.63	-
Minority Interest	-	-	-	-	-	1,825
Shareholders' Equity	2,813	1,589	1,607	1,500	859.63	1,825
Total Liabilities & Equity	4,174	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	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	399.91	395.62	597.42	1,134	1,320	153.51
Net Cash (Debt)	2,414	736.3	1,121	726.55	-250.9	514.14
Net Cash Growth	115.44%	-34.29%	54.22%	-	-	-
Net Cash Per Share	33.27	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	2,800	1,568	1,580	2,098	1,795	1,972
Book Value Per Share	35.68	22.44	22.69	24.37	16.53	-
Tangible Book Value	2,783	1,558	1,575	1,468	824.01	-35.81
Tangible Book Value Per Share	35.30	22.00	22.24	23.84	15.85	-0.69
Buildings	123.51	106.04	103.79	105.77	102.72	87.14
Machinery	113.36	114.3	104.82	99.48	157.57	164.49
Construction In Progress	8.02	20.32	2.07	1.36	7.56	37.53

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 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 5, 2026

Data Sources Report a data error