Health & Life Co., Ltd. (TPEX:1781)

Health & Life 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	223.24	227.02	150.72	156.64	200.01	433.26
Short-Term Investments	-	50	-	-	-	1.29
Cash & Short-Term Investments	223.24	277.02	150.72	156.64	200.01	434.55
Cash Growth	-5.08%	83.80%	-3.78%	-21.68%	-53.97%	207.23%
Accounts Receivable	77.54	139.81	104.75	141.85	103	87.82
Other Receivables	0.94	0.39	1.59	1	2.75	38.77
Receivables	78.47	140.2	106.34	142.86	105.75	126.6
Inventory	106.97	130.48	209.78	238.96	239.38	197.81
Prepaid Expenses	22.49	25.42	23.75	25.41	22.96	39.33
Other Current Assets	0.35	7.97	7.98	7.98	7.96	6.63
Total Current Assets	431.52	581.09	498.57	571.84	576.06	804.92
Property, Plant & Equipment	139.02	152.18	164.84	175.11	153.53	145.04
Long-Term Investments	4.49	5.85	2.64	1.67	3.55	4.27
Other Intangible Assets	0.21	2.02	4.47	7.31	1.41	0.03
Long-Term Deferred Tax Assets	24.83	19.95	21.92	21.46	20.63	36.4
Other Long-Term Assets	56.08	56.19	18.35	22.38	21.21	18.36
Total Assets	656.14	817.26	710.79	799.76	776.39	1,009
Accounts Payable	86.49	148.47	196.6	172.11	180.94	234.77
Accrued Expenses	15.04	18.02	21.89	15.83	15.81	23.74
Short-Term Debt	-	-	65	116.57	65	133.8
Current Portion of Long-Term Debt	-	12.61	12.61	12.61	12.61	12.61
Current Portion of Leases	3.63	3.68	11.92	12.44	8.61	7.58
Current Unearned Revenue	16.95	27.23	24.4	36.32	37.83	26.72
Other Current Liabilities	10.49	11.73	16.94	7.71	25.62	27.64
Total Current Liabilities	132.6	221.74	349.36	373.59	346.42	466.86
Long-Term Debt	188.62	190.8	19.22	31.53	44.14	56.75
Long-Term Leases	3.88	6.93	4.73	16.13	4.29	4.19
Long-Term Deferred Tax Liabilities	1.52	3.44	1.54	5.36	2.8	39.76
Other Long-Term Liabilities	0.09	1.31	0.57	0.57	0.57	0.61
Total Liabilities	326.71	424.21	375.42	427.18	398.22	568.17
Common Stock	474.08	474.08	474.08	474.08	474.08	474.08
Additional Paid-In Capital	35.11	35.11	0.01	0.01	0.01	-
Retained Earnings	-121.77	-68.59	-92.83	-59.6	-42.06	19.4
Comprehensive Income & Other	-57.98	-47.54	-45.88	-41.9	-53.85	-52.63
Shareholders' Equity	329.43	393.05	335.37	372.58	378.18	440.85
Total Liabilities & Equity	656.14	817.26	710.79	799.76	776.39	1,009
Total Debt	196.13	214.01	113.48	189.28	134.65	214.94
Net Cash (Debt)	27.11	63.01	37.24	-32.64	65.37	219.61
Net Cash Growth	28.62%	69.22%	-	-	-70.23%	1561.93%
Net Cash Per Share	0.57	1.33	0.79	-0.69	1.38	4.62
Filing Date Shares Outstanding	47.41	47.41	47.41	47.41	47.41	47.41
Total Common Shares Outstanding	47.41	47.41	47.41	47.41	47.41	47.41
Working Capital	298.92	359.35	149.21	198.25	229.65	338.06
Book Value Per Share	6.95	8.29	7.07	7.86	7.98	9.30
Tangible Book Value	329.22	391.03	330.9	365.27	376.77	440.82
Tangible Book Value Per Share	6.94	8.25	6.98	7.70	7.95	9.30
Land	44.93	44.93	44.93	44.93	44.93	44.93
Buildings	75.58	81.91	81.9	79.57	73.07	63.98
Machinery	4.46	4.07	3.49	3.16	3.14	1.68
Construction In Progress	-	-	-	-	0.13	3.52

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