Eslite Spectrum Corporation (TPEX:2926)
Taiwan · Delayed Price · Currency is TWD 30.00
-0.50 (-1.64%)
Aug 21, 2026, 1:22 PM CST
Eslite Spectrum Balance Sheet
Financials in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash & Equivalents | 1,434 | 1,307 | 1,480 | 1,672 | 1,325 | 1,261 |
Short-Term Investments | 59.21 | 8.82 | 8.76 | 7.06 | - | - |
Cash & Short-Term Investments | 1,493 | 1,316 | 1,489 | 1,679 | 1,325 | 1,261 |
Cash Growth | 17.47% | -11.60% | -11.32% | 26.68% | 5.12% | 10.26% |
Accounts Receivable | 814.8 | 967.59 | 1,025 | 1,200 | 847.67 | 786.32 |
Other Receivables | 561.2 | 788.37 | 255.62 | 149.87 | 257.62 | 221.18 |
Receivables | 1,376 | 1,756 | 1,281 | 1,350 | 1,105 | 1,008 |
Inventory | 1,404 | 1,397 | 1,318 | 1,276 | 1,146 | 937.15 |
Other Current Assets | 199.62 | 187.71 | 214.93 | 261.47 | 188.51 | 206.27 |
Total Current Assets | 4,473 | 4,657 | 4,302 | 4,566 | 3,765 | 3,412 |
Property, Plant & Equipment | 9,173 | 10,062 | 10,519 | 11,379 | 8,369 | 9,059 |
Long-Term Investments | 112.4 | 112.4 | 101.93 | 90.47 | 75.64 | 75.48 |
Other Intangible Assets | 69.78 | 77.21 | 86.8 | 88.74 | 101.43 | 107.6 |
Long-Term Accounts Receivable | - | 111.2 | 155.33 | 198.22 | 223.11 | 228.66 |
Long-Term Deferred Tax Assets | 389.7 | 505.8 | 594.4 | 549.24 | 473.73 | 223.06 |
Other Long-Term Assets | 548.39 | 448.66 | 466.54 | 553.91 | 550.67 | 510.45 |
Total Assets | 14,766 | 15,974 | 16,226 | 17,426 | 13,559 | 13,616 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Accounts Payable | 2,143 | 2,290 | 2,106 | 2,446 | 1,791 | 1,876 |
Accrued Expenses | - | 425.24 | 411.54 | 300.17 | 268.25 | 262.64 |
Short-Term Debt | 459.06 | 60 | - | - | 100 | 650 |
Current Portion of Long-Term Debt | - | 252.84 | 252.84 | 396.74 | - | - |
Current Portion of Leases | 1,179 | 1,233 | 1,266 | 1,209 | 1,559 | 1,536 |
Current Income Taxes Payable | - | 0.1 | 0.04 | 0.1 | 0.05 | 3.47 |
Current Unearned Revenue | 286.92 | 444.27 | 460.98 | 315.26 | 296.79 | 257.46 |
Other Current Liabilities | 1,167 | 686.67 | 414.48 | 936.39 | 373.43 | 222.22 |
Total Current Liabilities | 5,235 | 5,392 | 4,912 | 5,604 | 4,389 | 4,808 |
Long-Term Debt | 1,764 | 1,866 | 2,117 | 1,943 | 1,192 | 200 |
Long-Term Leases | 6,785 | 7,636 | 8,055 | 8,866 | 6,825 | 7,482 |
Long-Term Deferred Tax Liabilities | 75.89 | 165.28 | 222.48 | 166.26 | 197.29 | - |
Other Long-Term Liabilities | 285.21 | 294.03 | 302.96 | 285.16 | 273.86 | 277.05 |
Total Liabilities | 14,145 | 15,354 | 15,609 | 16,864 | 12,876 | 12,767 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Common Stock | 473.9 | 473.9 | 473.9 | 473.9 | 473.9 | 473.9 |
Additional Paid-In Capital | 79.12 | 79.12 | 79.12 | 208.53 | 399.23 | 417.31 |
Retained Earnings | 19.12 | 25.79 | 11.19 | -129.41 | -190.7 | -18.08 |
Comprehensive Income & Other | 43.24 | 34.11 | 45.32 | 1.27 | -8.22 | -34.24 |
Total Common Equity | 615.39 | 612.92 | 609.53 | 554.29 | 674.21 | 838.89 |
Minority Interest | 6.1 | 6.51 | 7.29 | 7.23 | 8.29 | 10.18 |
Shareholders' Equity | 621.49 | 619.43 | 616.82 | 561.52 | 682.51 | 849.07 |
Total Liabilities & Equity | 14,766 | 15,974 | 16,226 | 17,426 | 13,559 | 13,616 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Total Debt | 10,187 | 11,049 | 11,691 | 12,414 | 9,676 | 9,868 |
Net Cash (Debt) | -8,694 | -9,732 | -10,202 | -10,735 | -8,350 | -8,607 |
Net Cash Growth | - | - | - | - | - | - |
Net Cash Per Share | -183.85 | -205.31 | -215.25 | -226.53 | -176.20 | -181.63 |
Filing Date Shares Outstanding | 46.35 | 47.39 | 47.39 | 47.39 | 47.39 | 47.39 |
Total Common Shares Outstanding | 46.35 | 47.39 | 47.39 | 47.39 | 47.39 | 47.39 |
Working Capital | -761.62 | -735.74 | -609.75 | -1,037 | -623.87 | -1,396 |
Book Value Per Share | 13.28 | 12.93 | 12.86 | 11.70 | 14.23 | 17.70 |
Tangible Book Value | 545.61 | 535.71 | 522.73 | 465.55 | 572.79 | 731.29 |
Tangible Book Value Per Share | 11.77 | 11.30 | 11.03 | 9.82 | 12.09 | 15.43 |
Machinery | - | 742.16 | 727.19 | 662.71 | 550.72 | 496.5 |
Construction In Progress | - | 76.1 | 113.29 | 37.9 | 55.59 | 76.65 |
Leasehold Improvements | - | 3,778 | 3,672 | 4,004 | 2,610 | 2,591 |