Lian Fa International Dining Business Corp. (TPEX:2756)

TPEX:2756 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	214.05	190.61	147.39	398.14	179.43	238.88
Short-Term Investments	289.87	284.73	182.14	-	111.1	-
Trading Asset Securities	16.81	21.95	-	-	-	-
Cash & Short-Term Investments	520.73	497.3	329.53	398.14	290.52	238.88
Cash Growth	50.52%	50.91%	-17.23%	37.04%	21.62%	-4.61%
Accounts Receivable	45.63	43.77	48.6	29.27	27.92	19.95
Other Receivables	26.53	28.9	14.01	10.6	9.1	14.17
Receivables	72.16	72.67	62.61	39.86	37.02	34.12
Inventory	55.18	44.78	37.22	38.52	32.35	26.9
Prepaid Expenses	19.33	14.46	20.53	8.54	4.14	3.9
Restricted Cash	-	-	-	59.07	-	51.37
Other Current Assets	0.72	0.64	29.44	29.06	1.09	0.02
Total Current Assets	668.13	629.84	479.32	573.19	365.13	355.2
Property, Plant & Equipment	374.3	378.64	270.93	369.23	364.25	397.16
Long-Term Investments	27.64	27.11	29.94	-	-	-
Other Intangible Assets	0.12	0.14	0.41	2.06	2.95	0.44
Long-Term Deferred Tax Assets	14.54	13.5	12.61	9.48	12.57	15.41
Other Long-Term Assets	93.29	93.23	86.46	6.66	31.03	9.43
Total Assets	1,178	1,142	879.68	960.61	775.93	777.64
Accounts Payable	37.35	32.82	33.69	32.62	45.25	45.6
Accrued Expenses	43.32	47.98	50.36	51.38	47.83	22.64
Short-Term Debt	-	-	43	82.7	-	48
Current Portion of Long-Term Debt	-	-	8.05	8.05	11.05	16.87
Current Portion of Leases	20.88	22.55	11.82	11.02	13.14	19.05
Current Income Taxes Payable	0.46	-	-	12.01	7.22	21.82
Current Unearned Revenue	72.37	54.67	53.91	63.99	72.34	55.64
Other Current Liabilities	49.6	16.5	8.02	15.36	22.77	18
Total Current Liabilities	223.98	174.51	208.83	277.13	219.6	247.62
Long-Term Debt	283.36	281.5	26.77	54.82	190.48	250.28
Long-Term Leases	49.89	53.68	7.06	16.1	14.86	27.49
Long-Term Unearned Revenue	6.91	7.66	13.24	15.73	14.99	16.21
Long-Term Deferred Tax Liabilities	41.74	39.75	24.74	24.43	23.99	9.19
Other Long-Term Liabilities	59.03	53.7	42.69	39.2	30.62	34.94
Total Liabilities	666.02	611.89	324.32	428.4	495.7	587
Common Stock	245.43	245.43	245.43	204.52	155.01	131.25
Additional Paid-In Capital	174.09	173.2	151.31	148.8	3.12	7.74
Retained Earnings	101.98	120.68	152.42	173.4	129.8	56.91
Treasury Stock	-20.73	-20.73	-	-	-	-
Comprehensive Income & Other	11.22	11.99	6.2	5.49	-7.7	-5.25
Shareholders' Equity	511.99	530.57	555.36	532.21	280.23	190.64
Total Liabilities & Equity	1,178	1,142	879.68	960.61	775.93	777.64
Total Debt	354.13	357.73	96.7	172.7	229.53	361.7
Net Cash (Debt)	166.6	139.57	232.83	225.45	61	-122.82
Net Cash Growth	-31.76%	-40.06%	3.28%	269.61%	-	-
Net Cash Per Share	6.14	5.29	9.48	9.18	2.68	-5.49
Filing Date Shares Outstanding	24.54	24.29	24.54	24.54	22.32	22.32
Total Common Shares Outstanding	24.54	24.29	24.54	24.54	22.32	22.32
Working Capital	444.14	455.32	270.48	296.06	145.53	107.58
Book Value Per Share	20.86	21.84	22.63	21.69	12.55	8.54
Tangible Book Value	511.87	530.43	554.95	530.15	277.27	190.2
Tangible Book Value Per Share	20.86	21.84	22.61	21.60	12.42	8.52
Land	115.29	115.29	91.21	163.76	187.84	187.84
Buildings	179.12	179.24	172.04	185.32	154.04	152.94
Machinery	43.71	39.46	9.79	12.63	20	39.99

Source: S&P Global Market Intelligence. Standard template. Financial Sources.