Grand Process Technology Corporation (TPEX:3131)

Grand Process 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	5,133	2,545	2,985	2,170	1,921	1,088
Short-Term Investments	829.82	3,078	1,088	485.5	312.25	921.21
Cash & Short-Term Investments	5,984	5,623	4,073	2,656	2,233	2,010
Cash Growth	35.96%	38.07%	53.35%	18.91%	11.13%	22.96%
Accounts Receivable	658.29	745.25	563.04	425.29	481.32	576.49
Other Receivables	9.04	22.17	17.06	5.58	7.25	9.01
Receivables	667.33	767.41	580.1	430.87	488.57	585.5
Inventory	4,087	3,114	2,473	1,776	1,879	1,611
Prepaid Expenses	136.17	81.36	167.56	43.82	162.77	36.37
Other Current Assets	38.33	188.89	41.98	37.92	37.17	18.68
Total Current Assets	10,912	9,774	7,335	4,944	4,800	4,261
Property, Plant & Equipment	3,416	2,268	2,163	1,926	1,296	1,056
Long-Term Investments	594.64	417.7	400.71	342.78	294.22	302.05
Goodwill	243	315.97	315.97	315.97	315.97	315.97
Other Intangible Assets	45.95	39.05	52.53	78.58	107.97	135.58
Long-Term Deferred Tax Assets	105.7	77.72	68.44	67.61	83.91	64.77
Other Long-Term Assets	39.52	49.73	24.01	16.04	15.18	13.7
Total Assets	15,357	12,942	10,360	7,692	6,914	6,149

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	1,555	1,114	1,108	488.18	506.38	665.5
Accrued Expenses	644.89	497.53	363.74	284.14	361.75	314.84
Short-Term Debt	820	100	348.96	317.13	281.93	338.69
Current Portion of Long-Term Debt	126.69	126.23	156.93	190.03	-	41.39
Current Portion of Leases	12.73	7.98	5.57	6.8	6.09	3.33
Current Income Taxes Payable	303.3	315.49	163.82	206.99	161.73	166.82
Current Unearned Revenue	3,275	2,824	1,965	1,178	1,314	896.33
Other Current Liabilities	1,628	294.44	128.72	214.3	264.64	177.03
Total Current Liabilities	8,366	5,279	4,240	2,886	2,897	2,604
Long-Term Debt	3,584	2,725	1,412	959.97	479.16	296.89
Long-Term Leases	63.37	54.43	50.8	51.38	53.37	1.2
Pension & Post-Retirement Benefits	7.7	7.67	7.67	9.61	8.48	16.91
Long-Term Deferred Tax Liabilities	60.79	42.08	37.18	50.57	46.79	41.25
Other Long-Term Liabilities	88.07	64.4	37.96	19.78	24.4	29
Total Liabilities	12,170	8,172	5,786	3,977	3,509	2,989

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	292.59	292.16	292.16	292.16	292.16	292.16
Additional Paid-In Capital	2,861	1,920	1,645	1,178	1,123	1,111
Retained Earnings	2,741	3,151	2,453	2,072	1,853	1,768
Treasury Stock	-2,910	-757.08	-	-68.96	-82.65	-82.65
Comprehensive Income & Other	173.57	131.99	150.32	208.42	183.29	38.04
Total Common Equity	3,159	4,738	4,540	3,681	3,369	3,127
Minority Interest	28.07	31.9	34.22	33.75	36.8	33.29
Shareholders' Equity	3,187	4,770	4,574	3,715	3,405	3,160
Total Liabilities & Equity	15,357	12,942	10,360	7,692	6,914	6,149

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	4,607	3,013	1,974	1,525	820.54	681.5
Net Cash (Debt)	1,377	2,609	2,098	1,130	1,413	1,328
Net Cash Growth	-47.91%	24.35%	85.64%	-19.99%	6.38%	27.26%
Net Cash Per Share	44.75	85.64	71.99	39.34	48.90	46.24
Filing Date Shares Outstanding	28.16	28.72	29.22	28.64	28.52	28.52
Total Common Shares Outstanding	28.16	28.72	29.22	28.64	28.52	28.52
Working Capital	2,546	4,495	3,094	2,059	1,904	1,657
Book Value Per Share	112.18	164.99	155.39	128.54	118.11	109.64
Tangible Book Value	2,870	4,383	4,171	3,286	2,945	2,675
Tangible Book Value Per Share	101.92	152.63	142.78	114.77	103.24	93.80
Land	1,601	532.61	532.61	532.61	532.61	550.79
Buildings	1,782	1,505	572.49	596.85	540.29	532.73
Machinery	329.69	316.44	187.97	194.46	204.18	288.06
Construction In Progress	85.52	254.14	1,152	884.76	280.69	33.04

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:

Sep 3, 2026

Data Sources Report a data error