I Yuan Precision Industrial Co., Ltd. (TPEX:2235)

TPEX:2235 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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	57.55	96.75	106.81	338.19	442.16	324.46
Short-Term Investments	79.1	30	64.24	-	-	-
Cash & Short-Term Investments	136.65	126.75	171.05	338.19	442.16	324.46
Cash Growth	-35.38%	-25.90%	-49.42%	-23.51%	36.27%	335.85%
Accounts Receivable	176.61	173.51	221.42	195.3	211.33	253.94
Other Receivables	6.23	1.53	0.73	1.08	1.8	0.92
Receivables	182.84	175.04	222.15	196.37	213.13	254.86
Inventory	174.16	160.82	148.81	157.19	172.21	166.2
Prepaid Expenses	1.68	1.34	1.66	1.61	1.83	2.04
Other Current Assets	0.93	0.1	0.05	0.12	274.03	292.34
Total Current Assets	496.26	464.05	543.71	693.48	1,103	1,040
Property, Plant & Equipment	585.45	589.66	618.6	656.54	687.84	738.61
Other Intangible Assets	2.23	2.48	2.47	1.98	2.59	2.23
Long-Term Deferred Tax Assets	5.7	5.44	4.72	5.13	5.8	5
Other Long-Term Assets	348.56	350.59	354.63	360.57	344.14	348.69
Total Assets	1,438	1,412	1,524	1,718	2,144	2,134

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	89.49	68.17	73.79	88.5	96.91	113.9
Accrued Expenses	-	25.03	-	-	-	-
Short-Term Debt	-	-	-	129.5	484.89	601
Current Portion of Leases	12.95	12.85	12.64	12.44	11.48	11.34
Current Income Taxes Payable	8.06	7.4	24.65	46.07	48.55	24.32
Current Unearned Revenue	1.06	2.08	0.18	1.64	1.58	1.47
Other Current Liabilities	92.05	16.62	44.24	49.52	62.54	47.11
Total Current Liabilities	203.61	132.14	155.5	327.67	705.94	799.14
Long-Term Leases	26.54	33.04	45.89	58.53	59.57	71.05
Pension & Post-Retirement Benefits	-	3.46	3.22	3.51	4.84	5.76
Long-Term Deferred Tax Liabilities	0.27	0.58	0.81	-	6.63	-
Other Long-Term Liabilities	11.68	9.78	11.85	27.44	10.49	13.79
Total Liabilities	242.1	179	217.26	417.15	787.46	889.73

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	358.78	358.78	358.78	358.78	358.78	358.78
Additional Paid-In Capital	497.8	497.8	497.8	497.8	497.8	497.8
Retained Earnings	339.51	376.63	450.29	443.97	499.67	388.11
Shareholders' Equity	1,196	1,233	1,307	1,301	1,356	1,245
Total Liabilities & Equity	1,438	1,412	1,524	1,718	2,144	2,134

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	39.49	45.89	58.53	200.46	555.94	683.38
Net Cash (Debt)	97.16	80.86	112.52	137.72	-113.78	-358.92
Net Cash Growth	-38.98%	-28.14%	-18.30%	-	-	-
Net Cash Per Share	2.81	2.25	3.13	3.83	-3.17	-10.00
Filing Date Shares Outstanding	36.42	35.88	35.88	35.88	35.88	35.88
Total Common Shares Outstanding	36.42	35.88	35.88	35.88	35.88	35.88
Working Capital	292.65	331.91	388.22	365.81	397.41	240.76
Book Value Per Share	32.85	34.37	36.43	36.25	37.80	34.69
Tangible Book Value	1,194	1,231	1,304	1,299	1,354	1,242
Tangible Book Value Per Share	32.78	34.30	36.36	36.19	37.73	34.63
Land	-	339.93	339.93	339.93	339.93	339.93
Buildings	-	259.02	257	254.55	254.2	253.93
Machinery	-	900.08	881.11	866.09	852.7	833.08
Construction In Progress	-	6.28	3.32	2.12	1.29	3.18
Leasehold Improvements	-	27.73	27.68	27.6	27.57	26.97

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 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 20, 2026

Data Sources Report a data error