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	36.53	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	55.52	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	3.42	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	8.27	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	2.70	2.25	3.13	3.83	-3.17	-10.00
Filing Date Shares Outstanding	35.88	35.88	35.88	35.88	35.88	35.88
Total Common Shares Outstanding	35.88	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	33.34	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	33.28	34.30	36.36	36.19	37.73	34.63
Land	339.93	339.93	339.93	339.93	339.93	339.93
Buildings	259.22	259.02	257	254.55	254.2	253.93
Machinery	913.87	900.08	881.11	866.09	852.7	833.08
Construction In Progress	13.12	6.28	3.32	2.12	1.29	3.18
Leasehold Improvements	27.79	27.73	27.68	27.6	27.57	26.97

Data Source: S&P Global Market Intelligence Last updated: Aug 13, 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:

Oct 5, 2026

Data Sources Report a data error