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

Ching Chan Optical Technology Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	175.97	621.83	295.49	324.83	278.36	279.6
Short-Term Investments	2.5	2.5	5.57	30.74	28.45	-
Trading Asset Securities	70.86	50.44	11.21	12.18	-	2.77
Cash & Short-Term Investments	249.34	674.77	312.27	367.74	306.81	282.37
Cash Growth	-18.97%	116.09%	-15.08%	19.86%	8.65%	-6.05%
Accounts Receivable	123.74	121.89	94.3	130.44	154.47	158.21
Other Receivables	32.61	2.41	1.97	7.62	3.81	5.01
Receivables	156.35	124.3	96.27	138.05	158.28	163.22
Inventory	278.22	235.48	208.24	235.69	263.9	373.26
Prepaid Expenses	16.76	13.04	11.1	15.56	5.1	18.44
Other Current Assets	-	-	-	59.51	106.74	32.29
Total Current Assets	700.67	1,048	627.87	816.56	840.82	869.58
Property, Plant & Equipment	360.1	354.08	362.58	367.55	394.56	696.39
Goodwill	55.3	55.3	55.3	55.3	55.3	-
Other Intangible Assets	118.39	131.28	156.34	181.85	208.01	2.81
Long-Term Deferred Tax Assets	27.36	29.13	36.23	43.94	46.72	36.81
Other Long-Term Assets	7.34	4.42	5.97	2.83	3.15	9.08
Total Assets	1,356	1,622	1,244	1,468	1,549	1,615
Accounts Payable	66.56	87.26	59.46	43.75	52.8	30.81
Short-Term Debt	90	335	-	138	257.99	219.96
Current Portion of Long-Term Debt	12.31	12.31	11.36	37.22	35.9	31.36
Current Portion of Leases	6.93	3.66	5.47	3.33	0.9	15.34
Current Income Taxes Payable	17.46	13.61	12.23	21.66	1.48	-
Current Unearned Revenue	65.02	56.64	52.57	40.76	49.87	36.87
Other Current Liabilities	86.96	95.29	91.8	87.34	66.43	75.58
Total Current Liabilities	345.23	603.77	232.9	372.07	465.38	409.93
Long-Term Debt	60.61	66.29	77.65	193.27	234.47	111.74
Long-Term Leases	17.1	7.59	9.38	2.23	2.04	192.77
Long-Term Deferred Tax Liabilities	23.6	26.22	31.2	36.29	41.38	-
Other Long-Term Liabilities	0.4	0.52	0.2	-	-	-
Total Liabilities	448.75	706.19	364.51	616.73	756.08	730.41
Common Stock	357.83	357.83	357.83	357.83	357.83	367.83
Additional Paid-In Capital	4.52	18.83	36.72	54.62	90.4	130.34
Retained Earnings	579.94	560.02	505.64	458.36	362.89	429.66
Treasury Stock	-	-	-	-	-	-23.01
Comprensive Income & Other	-34.56	-21.08	-20.41	-19.5	-18.63	-20.57
Shareholders' Equity	907.73	915.6	879.78	851.3	792.49	884.25
Total Liabilities & Equity	1,356	1,622	1,244	1,468	1,549	1,615
Total Debt	186.94	424.84	103.87	374.05	531.31	571.17
Net Cash (Debt)	62.4	249.93	208.4	-6.3	-224.5	-288.8
Net Cash Growth	-63.42%	19.92%	-	-	-	-
Net Cash Per Share	1.73	6.94	5.79	-0.17	-6.27	-7.83
Filing Date Shares Outstanding	35.78	35.78	35.78	35.78	35.78	36.06
Total Common Shares Outstanding	35.78	35.78	35.78	35.78	35.78	36.06
Working Capital	355.44	443.82	394.97	444.49	375.45	459.66
Book Value Per Share	25.37	25.59	24.59	23.79	22.15	24.52
Tangible Book Value	734.04	729.02	668.15	614.14	529.18	881.44
Tangible Book Value Per Share	20.51	20.37	18.67	17.16	14.79	24.44
Land	146.13	146.13	146.13	146.13	146.27	146.27
Buildings	266.78	265.97	263.99	263.69	263.35	262.86
Machinery	163.76	166.35	163.31	188.46	203.81	291.34
Construction In Progress	1.89	0.89	1.11	-	-	-

Source: S&P Capital IQ. Standard template. Financial Sources.