Ching Chan Optical Technology Co., Ltd. (TPEX:2070)

TPEX:2070 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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	342.62	186.11	621.83	295.49	324.83	278.36
Short-Term Investments	2.5	2.5	2.5	5.57	30.74	28.45
Trading Asset Securities	21.6	20.72	50.44	11.21	12.18	-
Cash & Short-Term Investments	366.72	209.32	674.77	312.27	367.74	306.81
Cash Growth	11.95%	-68.98%	116.09%	-15.09%	19.86%	8.65%
Accounts Receivable	127.13	140.11	121.89	94.3	130.44	154.47
Other Receivables	2.78	10.25	2.41	1.97	7.62	3.81
Receivables	129.91	150.36	124.3	96.27	138.05	158.28
Inventory	272.31	264.3	235.48	208.24	235.69	263.9
Prepaid Expenses	17.44	11.08	13.04	11.1	15.56	5.1
Other Current Assets	-	-	-	-	59.51	106.74
Total Current Assets	786.38	635.06	1,048	627.87	816.56	840.82
Property, Plant & Equipment	367.94	361.14	354.08	362.58	367.55	394.56
Long-Term Investments	94.45	93.46	-	-	-	-
Goodwill	55.3	55.3	55.3	55.3	55.3	55.3
Other Intangible Assets	100.39	106.7	131.28	156.34	181.85	208.01
Long-Term Deferred Tax Assets	20.75	22.03	29.13	36.23	43.94	46.72
Other Long-Term Assets	10.44	8.68	4.42	5.97	2.83	3.15
Total Assets	1,436	1,282	1,622	1,244	1,468	1,549
Accounts Payable	58.26	70.32	87.26	59.46	43.75	52.8
Short-Term Debt	100	-	335	-	138	257.99
Current Portion of Long-Term Debt	21.36	11.36	12.31	11.36	37.22	35.9
Current Portion of Leases	5.81	6.71	3.66	5.47	3.33	0.9
Current Income Taxes Payable	17.03	15.52	13.61	12.23	21.66	1.48
Current Unearned Revenue	78.77	65.37	56.64	52.57	40.76	49.87
Other Current Liabilities	110.13	94.34	95.29	91.8	87.34	66.43
Total Current Liabilities	391.35	263.63	603.77	232.9	372.07	465.38
Long-Term Debt	91.25	54.92	66.29	77.65	193.27	234.47
Long-Term Leases	14.57	15.33	7.59	9.38	2.23	2.04
Long-Term Deferred Tax Liabilities	19.81	21.08	26.22	31.2	36.29	41.38
Other Long-Term Liabilities	0.4	0.4	0.52	0.2	-	-
Total Liabilities	517.85	355.83	706.19	364.51	616.73	756.08
Common Stock	357.83	357.83	357.83	357.83	357.83	357.83
Additional Paid-In Capital	4.52	4.52	18.83	36.72	54.62	90.4
Retained Earnings	589.98	592.29	560.02	505.64	458.36	362.89
Comprehensive Income & Other	-34.52	-28.09	-21.08	-20.41	-19.5	-18.63
Shareholders' Equity	917.81	926.55	915.6	879.78	851.3	792.49
Total Liabilities & Equity	1,436	1,282	1,622	1,244	1,468	1,549
Total Debt	232.99	88.33	424.84	103.87	374.05	531.31
Net Cash (Debt)	133.73	121	249.93	208.4	-6.3	-224.5
Net Cash Growth	-5.06%	-51.59%	19.92%	-	-	-
Net Cash Per Share	3.72	3.37	6.94	5.79	-0.17	-6.27
Filing Date Shares Outstanding	35.78	35.78	35.78	35.78	35.78	35.78
Total Common Shares Outstanding	35.78	35.78	35.78	35.78	35.78	35.78
Working Capital	395.03	371.43	443.82	394.97	444.49	375.45
Book Value Per Share	25.65	25.89	25.59	24.59	23.79	22.15
Tangible Book Value	762.12	764.54	729.02	668.15	614.14	529.18
Tangible Book Value Per Share	21.30	21.37	20.37	18.67	17.16	14.79
Land	146.13	146.13	146.13	146.13	146.13	146.27
Buildings	267.74	267.1	265.97	263.99	263.69	263.35
Machinery	176.08	167.9	166.35	163.31	188.46	203.81
Construction In Progress	15.48	10.07	0.89	1.11	-	-

Updated Nov 13, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.