ACULA Technology Corp. (TPEX:3434)

ACULA Technology Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	101.75	99.8	85.16	133.81	53.68	70.16
Trading Asset Securities	-	-	5.07	-	-	-
Cash & Short-Term Investments	101.75	99.8	90.22	133.81	53.68	70.16
Cash Growth	40.90%	10.61%	-32.57%	149.27%	-23.49%	-15.97%
Accounts Receivable	214.84	167.66	109.45	101.61	167.45	156.55
Other Receivables	11.29	9.54	4.08	4.53	11.9	7.76
Receivables	226.13	177.21	113.53	106.14	179.35	164.3
Inventory	228.87	211.54	162.81	202.67	196.68	168.91
Prepaid Expenses	4.36	8.01	5.36	3.09	5.12	5.72
Other Current Assets	20.41	18.91	13.84	14.29	14.27	13.27
Total Current Assets	581.51	515.47	385.76	459.99	449.1	422.37
Property, Plant & Equipment	201.44	184.51	66.51	67.04	65.92	63.31
Other Intangible Assets	0.82	0.93	1.19	0.66	0.76	0.42
Long-Term Deferred Tax Assets	17	17	21.88	21.25	20.19	24.4
Other Long-Term Assets	32.39	1.29	1.28	1.43	2.55	2.13
Total Assets	833.4	719.18	476.61	550.37	538.53	512.62
Accounts Payable	92.69	90.94	63.05	56.36	97.14	92.36
Accrued Expenses	28.34	30.94	18.86	22.33	17.74	15.27
Short-Term Debt	31	96	66	136	121	131
Current Portion of Long-Term Debt	9.47	7.17	-	-	-	-
Current Portion of Leases	0.8	1.07	1.31	1.98	1.92	0.73
Current Income Taxes Payable	14.11	9.33	4.19	11.62	0.95	-
Other Current Liabilities	25.28	23.34	9.08	8.9	20.75	13.35
Total Current Liabilities	201.7	258.79	162.49	237.2	259.49	252.71
Long-Term Debt	248.82	113.74	-	-	-	-
Long-Term Leases	0.44	0.6	0.63	0.16	1.51	0.42
Total Liabilities	450.96	373.13	173.29	253.64	279.56	273.2
Common Stock	280.28	280.28	270.8	240.62	227	227
Retained Earnings	88.99	69.88	36.68	60.23	36.15	16.62
Comprehensive Income & Other	-4.07	-4.1	-4.16	-4.12	-4.18	-4.2
Shareholders' Equity	382.44	346.05	303.32	296.72	258.97	239.42
Total Liabilities & Equity	833.4	719.18	476.61	550.37	538.53	512.62
Total Debt	290.53	218.58	67.94	138.14	124.42	132.14
Net Cash (Debt)	-188.78	-118.78	22.28	-4.34	-70.74	-61.98
Net Cash Per Share	-6.60	-4.22	0.79	-0.15	-2.52	-2.21
Filing Date Shares Outstanding	28.03	28.03	28.03	28.03	28.03	28.03
Total Common Shares Outstanding	28.03	28.03	28.03	28.03	28.03	28.03
Working Capital	379.81	256.68	223.27	222.79	189.61	169.66
Book Value Per Share	13.64	12.35	10.82	10.59	9.24	8.54
Tangible Book Value	381.62	345.13	302.14	296.06	258.2	239
Tangible Book Value Per Share	13.62	12.31	10.78	10.56	9.21	8.53
Land	141.38	141.38	37.76	37.76	37.76	37.76
Buildings	39.72	39.72	31.28	37.97	37.85	37.59
Machinery	30.26	29.63	28.23	41.85	36.64	34.01
Construction In Progress	25.82	8.04	-	-	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.