Tecstar Technology Co., Ltd. (TPEX:3117)

Tecstar Technology 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	13.04	8.63	27.46	67.91	50.41	33.43
Cash & Short-Term Investments	13.04	8.63	27.46	67.91	50.41	33.43
Cash Growth	49.06%	-68.57%	-59.56%	34.73%	50.80%	32.82%
Accounts Receivable	251.69	198.46	186.78	159.09	214.51	213.33
Other Receivables	3.22	2.39	2.5	2.49	4.51	0.9
Receivables	254.91	200.84	189.28	161.57	219.02	214.23
Inventory	154.43	152.42	152.4	132.76	167.79	142.88
Prepaid Expenses	1.59	1.3	1.66	1.57	0.73	2.55
Other Current Assets	6.91	5.7	5.55	5.29	3.66	6.41
Total Current Assets	430.88	368.9	376.36	369.1	441.61	399.5
Property, Plant & Equipment	230.83	240.5	257.23	278.43	339.93	337.42
Long-Term Investments	-	-	-	-	-	9.92
Other Intangible Assets	-	0.17	0.5	0.26	0.45	0.64
Long-Term Deferred Tax Assets	0.23	0.51	6.42	8.11	7.36	5
Other Long-Term Assets	39.21	31.7	33.29	26.89	61.13	59.16
Total Assets	701.15	641.77	673.79	682.78	850.47	811.64

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	202.73	150.69	117.97	87.3	131.21	128.67
Accrued Expenses	54.97	69.84	69.33	66.33	65.69	82.74
Short-Term Debt	77.54	72.39	55.95	58.15	47.05	52.89
Current Portion of Long-Term Debt	120.76	116.55	123.92	122.46	163.05	155.05
Current Portion of Leases	2.15	2.55	2.66	3.07	8.96	3.54
Current Income Taxes Payable	-	-	-	-	0.66	0.64
Current Unearned Revenue	1.99	3.45	2.11	-	0.27	0.03
Other Current Liabilities	3.48	3.72	4.31	2.64	7.11	15.22
Total Current Liabilities	463.61	419.18	376.25	339.94	423.99	438.79
Long-Term Debt	154.83	180.16	198.51	210.83	228.89	209.43
Long-Term Leases	1.28	2.06	3.76	4.79	27.74	1.09
Long-Term Deferred Tax Liabilities	0.23	0.51	0.47	0.17	0.2	0.05
Total Liabilities	619.95	601.9	578.99	555.73	680.81	649.36

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	228	228	228	188	228.4	228.4
Retained Earnings	-145.84	-186.73	-131.77	-89.15	-57.25	-63.73
Comprehensive Income & Other	-0.95	-1.4	-1.43	28.19	-1.48	-2.39
Shareholders' Equity	81.21	39.87	94.8	127.05	169.66	162.28
Total Liabilities & Equity	701.15	641.77	673.79	682.78	850.47	811.64

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	356.55	373.7	384.8	399.3	475.68	422
Net Cash (Debt)	-343.51	-365.07	-357.34	-331.39	-425.27	-388.58
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-15.07	-16.01	-16.23	-17.63	-22.62	-20.67
Filing Date Shares Outstanding	22.8	22.8	22.8	18.8	18.8	18.8
Total Common Shares Outstanding	22.8	22.8	22.8	18.8	18.8	18.8
Working Capital	-32.73	-50.28	0.1	29.15	17.62	-39.28
Book Value Per Share	3.56	1.75	4.16	6.76	9.02	8.63
Tangible Book Value	81.21	39.71	94.31	126.79	169.21	161.64
Tangible Book Value Per Share	3.56	1.74	4.14	6.74	9.00	8.60
Land	131.33	131.33	131.33	131.33	131.33	131.33
Buildings	179.63	179.24	179.12	178.45	178.37	178.89
Machinery	594.28	593.09	592.35	615.78	672.49	734.84

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 six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 31, 2026

Data Sources Report a data error