Niko Semiconductor Co., Ltd. (TPEX:3317)

Niko Semiconductor 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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	2,000	1,822	1,546	1,377	1,201	1,190
Cash & Short-Term Investments	2,000	1,822	1,546	1,377	1,201	1,190
Cash Growth	11.14%	17.87%	12.24%	14.65%	0.97%	81.75%
Accounts Receivable	829.63	907.98	867.42	748.59	737.75	985.32
Other Receivables	26.88	13.35	17.46	17.1	17.91	16.03
Receivables	856.51	921.34	884.88	765.69	755.66	1,001
Inventory	668.51	538.59	678.28	721.87	813.02	393.77
Other Current Assets	19.49	19.82	20.27	35.78	44.38	14.11
Total Current Assets	3,545	3,302	3,129	2,901	2,815	2,599
Property, Plant & Equipment	355.23	370.2	377.51	317.4	309.39	295.14
Long-Term Investments	83.7	81.98	89.96	170.6	148.65	77.9
Long-Term Deferred Tax Assets	46.17	46.25	20.71	14.79	11.79	11.83
Other Long-Term Assets	114.21	118.94	131.8	130.74	145.66	152.21
Total Assets	4,144	3,919	3,749	3,534	3,430	3,136

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	352.05	283.23	344.44	495.25	432.52	525.42
Accrued Expenses	-	-	-	11.24	13.76	12.07
Current Portion of Leases	2.59	3.49	3.54	2.7	2.32	1.5
Current Income Taxes Payable	24.28	46.75	15.39	21.27	81.67	67.43
Current Unearned Revenue	-	-	-	-	-	2.64
Other Current Liabilities	256.32	221.56	193.83	137.8	218.57	199.16
Total Current Liabilities	635.24	555.03	557.2	668.26	748.84	808.21
Long-Term Leases	0.63	2.34	5.81	0.97	2.43	3.21
Pension & Post-Retirement Benefits	-	-	-	0.66	2.08	5.58
Other Long-Term Liabilities	84.36	80.85	7.87	1.71	1.71	5.7
Total Liabilities	720.22	638.21	570.87	671.6	755.06	822.71

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	900	900	810	710.52	612.52	612.52
Additional Paid-In Capital	676.05	626.76	626.76	626.76	626.76	630.51
Retained Earnings	1,764	1,625	1,597	1,522	1,435	1,074
Comprehensive Income & Other	-1.4	47.2	45.93	3.29	0.47	-3.65
Total Common Equity	3,339	3,199	3,080	2,863	2,675	2,314
Minority Interest	85.07	82.26	98.92	-	-	-
Shareholders' Equity	3,424	3,281	3,179	2,863	2,675	2,314
Total Liabilities & Equity	4,144	3,919	3,749	3,534	3,430	3,136

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	3.21	5.83	9.35	3.67	4.75	4.71
Net Cash (Debt)	1,997	1,816	1,537	1,374	1,197	1,185
Net Cash Growth	11.37%	18.21%	11.86%	14.80%	0.97%	81.87%
Net Cash Per Share	21.92	19.95	16.82	14.99	12.87	12.92
Filing Date Shares Outstanding	89.12	90	90	90	90	90
Total Common Shares Outstanding	89.12	90	90	90	90	90
Working Capital	2,909	2,747	2,572	2,233	2,066	1,791
Book Value Per Share	37.46	35.54	34.22	31.81	29.72	25.71
Tangible Book Value	3,339	3,199	3,080	2,863	2,675	2,314
Tangible Book Value Per Share	37.46	35.54	34.22	31.81	29.72	25.71
Land	-	191.16	191.16	161.82	161.82	161.82
Buildings	-	135.4	134.92	114.23	114.73	120.06
Machinery	-	215.44	180.94	143.44	116.37	95.28

Data Source: S&P Global Market Intelligence Last updated: Nov 6, 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:

Nov 7, 2026

Data Sources Report a data error