ELTA Technology Co.,Ltd. (TPE:8487)

ELTA Technology Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	92.52	335.42	282.67	215.09	231.13	195.93
Short-Term Investments	100	230.89	121.88	6.44	6.39	6.34
Trading Asset Securities	-	-	-	-	-	45.56
Cash & Short-Term Investments	192.52	566.32	404.55	221.53	237.52	247.83
Cash Growth	-53.03%	39.99%	82.62%	-6.73%	-4.16%	-12.23%
Accounts Receivable	187.69	257.6	196.43	247.22	141.54	94.79
Other Receivables	21.44	28.05	27.96	22.6	21.22	9.63
Receivables	209.13	285.65	224.39	269.82	162.75	104.42
Prepaid Expenses	3.12	2.33	2.07	2.3	2.2	1.7
Other Current Assets	488.68	135.08	139.58	143.25	384.96	122.2
Total Current Assets	893.45	989.38	770.59	636.89	787.43	476.14
Property, Plant & Equipment	70.51	31.35	49.83	32.04	53.03	69.35
Long-Term Investments	10	-	-	-	-	-
Other Intangible Assets	1.93	2.08	2.83	0.31	0.43	0.78
Long-Term Deferred Tax Assets	2.49	2.36	2.45	1.92	2.86	6.93
Other Long-Term Assets	9.97	9.15	6.79	9.05	6.17	212.01
Total Assets	988.35	1,034	832.48	680.2	849.93	765.22
Accounts Payable	71.38	43.6	34.35	99.11	129.34	66.46
Accrued Expenses	65.33	127.25	102.28	55.19	39.56	21.37
Short-Term Debt	-	-	-	-	70	30
Current Portion of Leases	14.65	19.39	21.48	8.83	20.83	20.35
Current Income Taxes Payable	-	28.03	28.62	11.24	6.01	-
Current Unearned Revenue	65.77	24.01	13.33	93.97	187.1	133.04
Other Current Liabilities	77.93	83.79	71.74	72.54	87.3	62.3
Total Current Liabilities	295.07	326.07	271.8	340.87	540.14	333.52
Long-Term Leases	43.87	0.78	18.85	15.09	23.93	44.75
Long-Term Unearned Revenue	-	-	-	-	-	141.35
Pension & Post-Retirement Benefits	6.09	6.17	6.41	5.28	5.13	5.23
Long-Term Deferred Tax Liabilities	-	-	-	0.04	-	-
Total Liabilities	345.03	333.02	297.07	361.28	569.19	524.85
Common Stock	265.35	265.35	250.35	220.35	210	210
Additional Paid-In Capital	215.68	215.68	124.98	30.79	30.79	38.87
Retained Earnings	162.3	220.26	160.09	72.67	44.83	7.65
Treasury Stock	-	-	-	-4.89	-4.89	-16.16
Shareholders' Equity	643.32	701.29	535.42	318.92	280.73	240.37
Total Liabilities & Equity	988.35	1,034	832.48	680.2	849.93	765.22
Total Debt	58.52	20.17	40.33	23.93	114.75	95.1
Net Cash (Debt)	133.99	546.14	364.22	197.6	122.77	152.73
Net Cash Growth	-65.12%	49.95%	84.32%	60.95%	-19.62%	97.68%
Net Cash Per Share	4.99	20.53	15.77	9.00	5.71	7.16
Filing Date Shares Outstanding	26.54	26.54	25.04	21.74	21.74	21.21
Total Common Shares Outstanding	26.54	26.54	25.04	21.74	21.74	21.21
Working Capital	598.39	663.31	498.79	296.02	247.29	142.62
Book Value Per Share	24.24	26.43	21.39	14.67	12.92	11.33
Tangible Book Value	641.4	699.21	532.59	318.62	280.3	239.59
Tangible Book Value Per Share	24.17	26.35	21.27	14.66	12.90	11.30
Machinery	98.1	96.71	94.99	88.88	98.42	96.16
Leasehold Improvements	11.79	11.29	10.64	10.38	10.01	10.01

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.