Higher Way Electronic Co., Ltd. (TPEX:3268)

Higher Way Electronic 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	63.97	80.4	142.71	215.37	112.56	128.32
Short-Term Investments	-	-	13.3	11.91	11.53	-
Trading Asset Securities	-	-	-	0.02	35.21	-
Cash & Short-Term Investments	63.97	80.4	156.02	227.3	159.29	128.32
Cash Growth	-41.00%	-48.47%	-31.36%	42.70%	24.13%	-25.78%
Accounts Receivable	493.31	430.21	452.99	409.34	481.01	445.19
Receivables	493.31	430.21	452.99	409.34	481.01	445.19
Inventory	25.09	16.29	41.15	10.04	40.62	51.32
Prepaid Expenses	0.65	0.42	0.31	0.39	-	2.19
Other Current Assets	13.85	24.82	110.74	53.33	52.72	59.17
Total Current Assets	596.87	552.13	761.21	700.41	733.64	686.19
Property, Plant & Equipment	32.28	32.32	30.39	33.57	32.41	34.1
Long-Term Investments	51.86	32.7	42.35	56.82	44.03	15.87
Other Intangible Assets	1.45	1.8	1.24	2.24	3.64	5.29
Long-Term Deferred Tax Assets	3.73	4.73	4.82	7.47	3.88	-
Other Long-Term Assets	320.2	318.04	285.43	134.05	115.05	55.4
Total Assets	1,006	941.72	1,125	934.56	932.66	796.84

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	225.77	161.28	189.92	165.27	173.44	260.41
Short-Term Debt	169	79	79	-	-	23
Current Portion of Long-Term Debt	14.94	112.55	179.08	7.96	0.9	8.3
Current Portion of Leases	3.54	1.86	2.65	1.48	1.5	1.5
Current Income Taxes Payable	-	-	-	0.64	0.29	0.43
Current Unearned Revenue	-	1.97	1.07	1.06	1.46	0.66
Other Current Liabilities	15.1	12.91	14.47	14.63	19.4	19.58
Total Current Liabilities	428.36	369.56	466.2	191.03	196.99	313.87
Long-Term Debt	37.33	44.82	59.68	235.52	205.45	32.36
Long-Term Leases	2.87	4.43	0.44	4.6	2.99	3.89
Pension & Post-Retirement Benefits	-	-	-	-	-	0.32
Long-Term Deferred Tax Liabilities	1.48	2.61	1.8	1.28	1.79	-
Other Long-Term Liabilities	55.18	55.02	55.28	5.45	9.22	6.13
Total Liabilities	525.23	476.44	583.4	437.88	416.44	356.57

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	347.21	347.21	347.21	334.26	334.26	334.26
Additional Paid-In Capital	56.92	84.87	84.57	62.7	62.7	29.06
Retained Earnings	34.12	38.47	86.09	79.62	110.03	78.29
Comprehensive Income & Other	42.92	-5.27	24.17	20.09	9.23	-1.35
Total Common Equity	481.16	465.28	542.03	496.68	516.22	440.27
Shareholders' Equity	481.16	465.28	542.03	496.68	516.22	440.27
Total Liabilities & Equity	1,006	941.72	1,125	934.56	932.66	796.84

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	227.69	242.65	320.85	249.55	210.84	69.06
Net Cash (Debt)	-163.72	-162.26	-164.84	-22.26	-51.55	59.26
Net Cash Growth	-	-	-	-	-	-43.71%
Net Cash Per Share	-4.72	-4.67	-4.77	-0.67	-1.27	1.76
Filing Date Shares Outstanding	34.72	34.72	34.72	33.43	33.43	33.43
Total Common Shares Outstanding	34.72	34.72	34.72	33.43	33.43	33.43
Working Capital	168.51	182.57	295.01	509.38	536.65	372.31
Book Value Per Share	13.86	13.40	15.61	14.86	15.44	13.17
Tangible Book Value	479.72	463.49	540.79	494.44	512.58	434.98
Tangible Book Value Per Share	13.82	13.35	15.58	14.79	15.33	13.01
Land	12.65	12.65	12.65	12.65	12.65	12.65
Buildings	14.12	14.12	14.12	14.12	14.12	14.12
Machinery	19.74	19.47	19.23	18.03	51.01	50.61
Leasehold Improvements	1.81	1.81	1.81	1.81	1.81	1.81

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 4, 2026

Data Sources Report a data error