Eclat Forever Machinery Co., Ltd. (TPEX:3485)

Eclat Forever Machinery 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	940.41	1,066	903.78	862.87	300.14	307.48
Short-Term Investments	-	-	-	74.96	384.26	341.76
Trading Asset Securities	-	-	-	2.03	1.95	1.93
Cash & Short-Term Investments	940.41	1,066	903.78	939.86	686.35	651.16
Cash Growth	-11.76%	17.93%	-3.84%	36.94%	5.40%	-2.10%
Accounts Receivable	43.25	150.93	226.41	224.97	60.26	78.01
Other Receivables	4.34	7	7.75	7.54	9.46	9.32
Receivables	47.59	157.93	234.16	232.51	69.72	87.33
Inventory	142.09	191.68	335.11	326.68	222.86	217.44
Prepaid Expenses	3.63	0.8	0.93	0.94	1.12	1.3
Other Current Assets	0.2	0.18	0.27	0.36	0.14	0.13
Total Current Assets	1,134	1,416	1,474	1,500	980.19	957.36
Property, Plant & Equipment	173.61	192.44	199.95	197.55	207.16	216.71
Long-Term Investments	1.81	1.81	2.25	2.43	1.39	1.02
Other Intangible Assets	4.18	5.49	3.79	1.58	1.83	0.84
Long-Term Deferred Tax Assets	29.06	35.69	40.65	39.72	38.83	34.68
Other Long-Term Assets	111.33	110.16	94.88	99.82	95.57	99.2
Total Assets	1,454	1,762	1,816	1,841	1,325	1,310
Accounts Payable	51.76	76.95	64.08	225.61	136.37	134.21
Accrued Expenses	-	90.3	97.39	71.01	40.82	29.21
Short-Term Debt	-	-	-	3.25	1.33	1.43
Current Portion of Leases	0.57	1.14	1.19	0.84	0.71	0.35
Current Income Taxes Payable	0.09	30.57	23.31	44.02	25.91	15.25
Current Unearned Revenue	33.34	204.62	365.55	323.12	116.66	157.68
Other Current Liabilities	107.67	43.78	56.51	57.13	39.72	46.07
Total Current Liabilities	193.43	447.35	608.01	724.98	361.52	384.21
Long-Term Leases	-	0.35	1.48	0.94	0.35	-
Long-Term Deferred Tax Liabilities	1.04	2.64	0.97	1.35	0.84	0.95
Other Long-Term Liabilities	2.02	1.96	2.56	2.61	2.38	0.99
Total Liabilities	196.49	452.29	613.03	729.88	365.08	386.15
Common Stock	341.92	341.92	319.55	319.55	319.55	319.55
Additional Paid-In Capital	21.66	21.92	21.63	20.36	20.25	17.28
Retained Earnings	912.97	958.58	878.56	816.44	666.81	604.44
Treasury Stock	-	-	-	-29.53	-29.53	-0.47
Comprehensive Income & Other	-19.14	-12.76	-17	-15.26	-17.2	-17.15
Total Common Equity	1,257	1,310	1,203	1,112	959.88	923.66
Shareholders' Equity	1,257	1,310	1,203	1,112	959.88	923.66
Total Liabilities & Equity	1,454	1,762	1,816	1,841	1,325	1,310
Total Debt	0.57	1.48	2.67	5.03	2.39	1.79
Net Cash (Debt)	939.85	1,064	901.11	934.83	683.95	649.38
Net Cash Growth	-11.69%	18.11%	-3.61%	36.68%	5.33%	4.90%
Net Cash Per Share	27.13	30.68	26.17	27.38	20.07	19.21
Filing Date Shares Outstanding	34.24	34.19	34.19	33.34	33.34	34.18
Total Common Shares Outstanding	34.24	34.19	34.19	33.34	33.34	34.18
Working Capital	940.49	969.03	866.24	775.36	618.67	573.15
Book Value Per Share	36.72	38.30	35.18	33.34	28.79	27.03
Tangible Book Value	1,253	1,304	1,199	1,110	958.05	922.81
Tangible Book Value Per Share	36.60	38.14	35.07	33.29	28.74	27.00
Land	-	77.34	77.34	77.34	77.34	77.34
Buildings	-	175.47	170.64	172.23	177.55	178
Machinery	-	64.99	63.95	67.87	67.52	67.6

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