Topower Co., Ltd. (TPEX: 3226)

Topower Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	711.9	493.22	546.54	572.2	645.67	668.62
Short-Term Investments	31.65	30.71	-	-	184.01	-
Trading Asset Securities	2.63	2.65	4.97	2.7	3.04	3.52
Cash & Short-Term Investments	746.18	526.58	551.51	574.89	832.73	672.14
Cash Growth	89.01%	-4.52%	-4.07%	-30.96%	23.89%	0.39%
Accounts Receivable	452.96	555.6	493.88	643.04	593.05	485.75
Other Receivables	12.43	7.73	4.64	7.08	11.78	7.64
Receivables	465.39	563.32	498.52	650.11	604.83	493.39
Inventory	166.72	181.5	184.89	187.23	160.67	115.78
Prepaid Expenses	20.98	11.12	13.49	13.13	10.33	3.66
Other Current Assets	5.3	89.56	87.91	7.06	9.23	5.94
Total Current Assets	1,405	1,372	1,336	1,432	1,618	1,291
Property, Plant & Equipment	619.53	612.93	552.22	414.27	307.44	266.7
Long-Term Investments	2.92	2.92	2.92	3.69	9.66	10.42
Other Intangible Assets	0.63	1.3	2.36	1.28	0.54	0.87
Long-Term Deferred Tax Assets	14.8	15.72	24.79	4.57	5.43	7.04
Other Long-Term Assets	455.36	362.05	311.62	333.36	257.7	93.17
Total Assets	2,498	2,367	2,230	2,190	2,199	1,669
Accounts Payable	307.26	394.53	298.2	554.82	570.35	385.08
Accrued Expenses	-	41.89	35.35	39.72	37.71	25.25
Short-Term Debt	234.65	255	290	150	170.88	-
Current Portion of Leases	8.79	9.42	9.52	9.61	9.58	16.94
Current Income Taxes Payable	31.47	34.21	46.91	56.64	41.72	36.03
Current Unearned Revenue	3.42	1.26	1.12	1.25	1.48	12.25
Other Current Liabilities	93.94	51.45	61.99	41.11	25.71	16.25
Total Current Liabilities	679.53	787.75	743.08	853.14	857.43	491.8
Long-Term Leases	0.75	7.18	14.3	23.82	33.43	-
Long-Term Deferred Tax Liabilities	1.9	1.89	1.85	1.69	1.73	1.66
Other Long-Term Liabilities	0.63	0.63	0.63	0.61	0.61	0.61
Total Liabilities	682.81	797.44	759.86	879.26	893.19	494.06
Common Stock	644.31	644.31	644.31	644.31	644.31	644.31
Additional Paid-In Capital	14.88	14.88	14.87	14.85	14.71	14.71
Retained Earnings	1,160	914.31	815.13	656.35	651.48	520.57
Comprehensive Income & Other	-3.95	-3.95	-3.95	-5.17	-5.13	-4.53
Total Common Equity	1,815	1,570	1,470	1,310	1,305	1,175
Shareholders' Equity	1,815	1,570	1,470	1,310	1,305	1,175
Total Liabilities & Equity	2,498	2,367	2,230	2,190	2,199	1,669
Total Debt	244.19	271.59	313.82	183.43	213.89	16.94
Net Cash (Debt)	501.98	254.98	237.69	391.47	618.84	655.2
Net Cash Growth	222.08%	7.28%	-39.28%	-36.74%	-5.55%	-2.14%
Net Cash Per Share	7.79	3.95	3.69	6.07	9.60	10.16
Filing Date Shares Outstanding	64.22	64.43	64.43	64.43	64.43	64.43
Total Common Shares Outstanding	64.22	64.43	64.43	64.43	64.43	64.43
Working Capital	725.03	584.32	593.23	579.29	760.35	799.11
Book Value Per Share	28.26	24.36	22.82	20.34	20.26	18.24
Tangible Book Value	1,814	1,568	1,468	1,309	1,305	1,174
Tangible Book Value Per Share	28.25	24.34	22.78	20.32	20.25	18.22
Machinery	-	1,187	968.43	709.11	518.51	436.01
Leasehold Improvements	-	27.96	27.96	38.24	22.53	19.7

Source: S&P Capital IQ. Standard template. Financial Sources.