Niching Industrial Corporation (TPEX:3444)

Niching Industrial 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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	472.3	333.16	398.8	327.43	279.77	170.09
Trading Asset Securities	-	-	-	-	-	44.26
Cash & Short-Term Investments	472.3	333.16	398.8	327.43	279.77	214.35
Cash Growth	57.61%	-16.46%	21.80%	17.04%	30.52%	18.09%
Accounts Receivable	400.62	550.57	443.47	532.55	509.76	598.45
Other Receivables	8.57	1.3	1.88	0.97	1.01	0.97
Receivables	409.19	551.87	445.35	533.52	510.76	599.42
Inventory	55.83	60.61	67.01	60.05	66.76	47.74
Other Current Assets	10.33	5.65	7.06	5.93	4.1	4.32
Total Current Assets	947.64	951.28	918.21	926.93	861.39	865.82
Property, Plant & Equipment	293.65	293.72	232.34	230.82	233.47	229.12
Long-Term Investments	111.22	252.91	263.43	257.25	205.83	188.36
Other Intangible Assets	0.09	0.1	0.62	0.67	0.26	0.16
Long-Term Deferred Tax Assets	8.88	6.31	7.08	6.26	6.07	7.03
Other Long-Term Assets	21.13	8.18	8.61	7.74	7.24	11.49
Total Assets	1,383	1,513	1,430	1,430	1,314	1,302
Accounts Payable	271.64	316.9	234.5	228.35	265.89	241.59
Accrued Expenses	41.75	56.5	41.16	58.5	48.98	42.17
Short-Term Debt	-	-	-	150	126.43	224.78
Current Portion of Leases	3.95	4.84	4.13	2.3	2.99	1.15
Current Income Taxes Payable	-	14.3	20.73	23.57	19.81	11.03
Other Current Liabilities	17.1	12.99	13.75	17.12	12.32	15.27
Total Current Liabilities	334.44	405.53	314.27	479.84	476.42	535.99
Long-Term Leases	2	2.72	5.06	2.48	2.06	1.03
Pension & Post-Retirement Benefits	-	22.72	20.83	22.69	24.84	25.16
Long-Term Deferred Tax Liabilities	5.38	6.45	2.87	3.6	2.52	1.62
Other Long-Term Liabilities	0.8	0.8	0.8	0.8	1.26	1.27
Total Liabilities	342.62	438.22	343.83	509.4	507.09	565.07
Common Stock	449.97	449.97	441.15	391.15	391.15	391.15
Additional Paid-In Capital	261.11	261.11	261.11	56.61	56.61	56.61
Retained Earnings	370.7	387.04	394.68	467.29	359.32	294.87
Comprehensive Income & Other	-41.78	-23.83	-10.47	5.22	0.09	-5.71
Shareholders' Equity	1,040	1,074	1,086	920.26	807.16	736.91
Total Liabilities & Equity	1,383	1,513	1,430	1,430	1,314	1,302
Total Debt	5.96	7.56	9.19	154.78	131.48	226.96
Net Cash (Debt)	466.34	325.6	389.61	172.66	148.28	-12.62
Net Cash Growth	66.05%	-16.43%	125.66%	16.44%	-	-
Net Cash Per Share	10.32	7.21	8.82	4.30	3.70	-0.31
Filing Date Shares Outstanding	45	45	45	39.9	39.9	39.9
Total Common Shares Outstanding	45	45	45	39.9	39.9	39.9
Working Capital	613.2	545.75	603.94	447.09	384.97	329.83
Book Value Per Share	23.11	23.87	24.15	23.07	20.23	18.47
Tangible Book Value	1,040	1,074	1,086	919.59	806.91	736.75
Tangible Book Value Per Share	23.11	23.87	24.13	23.05	20.22	18.47
Land	48.7	42.73	42.73	42.73	46.24	47.1
Buildings	129.95	116.27	123.99	122.99	110.28	111.41
Machinery	42.69	40.34	41.52	40.34	36.11	24.82
Construction In Progress	73.01	65.89	-	-	-	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.