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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	2,058	1,822	1,546	1,377	1,201	1,190
Cash & Short-Term Investments	2,058	1,822	1,546	1,377	1,201	1,190
Cash Growth	15.16%	17.87%	12.24%	14.65%	0.97%	81.75%
Accounts Receivable	922.07	907.98	867.42	748.59	737.75	985.32
Other Receivables	19.19	13.35	17.46	17.1	17.91	16.03
Receivables	941.26	921.34	884.88	765.69	755.66	1,001
Inventory	566.13	538.59	678.28	721.87	813.02	393.77
Other Current Assets	19.2	19.82	20.27	35.78	44.38	14.11
Total Current Assets	3,585	3,302	3,129	2,901	2,815	2,599
Property, Plant & Equipment	359.65	370.2	377.51	317.4	309.39	295.14
Long-Term Investments	88.53	81.98	89.96	170.6	148.65	77.9
Long-Term Deferred Tax Assets	46.2	46.25	20.71	14.79	11.79	11.83
Other Long-Term Assets	118.14	118.94	131.8	130.74	145.66	152.21
Total Assets	4,197	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	388.16	283.23	344.44	495.25	432.52	525.42
Accrued Expenses	-	-	-	11.24	13.76	12.07
Current Portion of Leases	2.56	3.49	3.54	2.7	2.32	1.5
Current Income Taxes Payable	43.11	46.75	15.39	21.27	81.67	67.43
Current Unearned Revenue	-	-	-	-	-	2.64
Other Current Liabilities	298.54	221.56	193.83	137.8	218.57	199.16
Total Current Liabilities	732.37	555.03	557.2	668.26	748.84	808.21
Long-Term Leases	1.23	2.34	5.81	0.97	2.43	3.21
Pension & Post-Retirement Benefits	-	-	-	0.66	2.08	5.58
Other Long-Term Liabilities	84.07	80.85	7.87	1.71	1.71	5.7
Total Liabilities	817.67	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	Jun 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	1,720	1,625	1,597	1,522	1,435	1,074
Comprehensive Income & Other	-1.55	47.2	45.93	3.29	0.47	-3.65
Total Common Equity	3,295	3,199	3,080	2,863	2,675	2,314
Minority Interest	84.65	82.26	98.92	-	-	-
Shareholders' Equity	3,380	3,281	3,179	2,863	2,675	2,314
Total Liabilities & Equity	4,197	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	3.79	5.83	9.35	3.67	4.75	4.71
Net Cash (Debt)	2,054	1,816	1,537	1,374	1,197	1,185
Net Cash Growth	15.41%	18.21%	11.86%	14.80%	0.97%	81.87%
Net Cash Per Share	22.62	19.95	16.82	14.99	12.87	12.92
Filing Date Shares Outstanding	90	90	90	90	90	90
Total Common Shares Outstanding	90	90	90	90	90	90
Working Capital	2,852	2,747	2,572	2,233	2,066	1,791
Book Value Per Share	36.61	35.54	34.22	31.81	29.72	25.71
Tangible Book Value	3,295	3,199	3,080	2,863	2,675	2,314
Tangible Book Value Per Share	36.61	35.54	34.22	31.81	29.72	25.71
Land	191.16	191.16	191.16	161.82	161.82	161.82
Buildings	135.4	135.4	134.92	114.23	114.73	120.06
Machinery	223.87	215.44	180.94	143.44	116.37	95.28

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 5, 2026

Data Sources Report a data error