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

Eclat Forever Machinery 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	2,181	952.18	1,066	903.78	862.87	300.14
Short-Term Investments	-	-	-	-	74.96	384.26
Trading Asset Securities	-	-	-	-	2.03	1.95
Cash & Short-Term Investments	2,181	952.18	1,066	903.78	939.86	686.35
Cash Growth	97.72%	-10.66%	17.93%	-3.84%	36.94%	5.40%
Accounts Receivable	200.49	134.22	150.93	226.41	224.97	60.26
Other Receivables	7.88	4.63	7	7.75	7.54	9.46
Receivables	208.37	138.85	157.93	234.16	232.51	69.72
Inventory	161.02	96.61	191.68	335.11	326.68	222.86
Prepaid Expenses	0.22	0.54	0.8	0.93	0.94	1.12
Other Current Assets	0.38	0.2	0.18	0.27	0.36	0.14
Total Current Assets	2,551	1,188	1,416	1,474	1,500	980.19
Property, Plant & Equipment	179.65	181.68	192.44	199.95	197.55	207.16
Long-Term Investments	0.93	0.92	1.81	2.25	2.43	1.39
Other Intangible Assets	3.11	4	5.49	3.79	1.58	1.83
Long-Term Deferred Tax Assets	24.98	26.4	35.69	40.65	39.72	38.83
Other Long-Term Assets	158.89	106.25	110.16	94.88	99.82	95.57
Total Assets	2,918	1,508	1,762	1,816	1,841	1,325

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	218.42	54.39	76.95	64.08	225.61	136.37
Accrued Expenses	54.77	79.48	90.3	97.39	71.01	40.82
Short-Term Debt	2.2	-	-	-	3.25	1.33
Current Portion of Leases	0.63	0.65	1.14	1.19	0.84	0.71
Current Income Taxes Payable	22.01	10.05	30.57	23.31	44.02	25.91
Current Unearned Revenue	14.7	10.77	204.62	365.55	323.12	116.66
Other Current Liabilities	191.94	25.87	43.78	56.51	57.13	39.72
Total Current Liabilities	504.67	181.22	447.35	608.01	724.98	361.52
Long-Term Leases	0.35	0.26	0.35	1.48	0.94	0.35
Long-Term Deferred Tax Liabilities	5.56	2.63	2.64	0.97	1.35	0.84
Other Long-Term Liabilities	2.07	2.11	1.96	2.56	2.61	2.38
Total Liabilities	512.64	186.21	452.29	613.03	729.88	365.08

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	385.01	341.92	341.92	319.55	319.55	319.55
Additional Paid-In Capital	1,127	21.66	21.92	21.63	20.36	20.25
Retained Earnings	904.29	973.39	958.58	878.56	816.44	666.81
Treasury Stock	-	-	-	-	-29.53	-29.53
Comprehensive Income & Other	-10.61	-15.56	-12.76	-17	-15.26	-17.2
Shareholders' Equity	2,405	1,321	1,310	1,203	1,112	959.88
Total Liabilities & Equity	2,918	1,508	1,762	1,816	1,841	1,325

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	3.18	0.92	1.48	2.67	5.03	2.39
Net Cash (Debt)	2,177	951.27	1,064	901.11	934.83	683.95
Net Cash Growth	97.59%	-10.62%	18.11%	-3.61%	36.68%	5.33%
Net Cash Per Share	62.12	27.59	30.68	26.17	27.38	20.07
Filing Date Shares Outstanding	38.5	34.19	34.19	34.19	33.34	33.34
Total Common Shares Outstanding	38.5	34.19	34.19	34.19	33.34	33.34
Working Capital	2,046	1,007	969.03	866.24	775.36	618.67
Book Value Per Share	62.48	38.65	38.30	35.18	33.34	28.79
Tangible Book Value	2,402	1,317	1,304	1,199	1,110	958.05
Tangible Book Value Per Share	62.40	38.53	38.14	35.07	33.29	28.74
Land	77.34	77.34	77.34	77.34	77.34	77.34
Buildings	177.94	173.56	175.47	170.64	172.23	177.55
Machinery	66.23	65.64	64.99	63.95	67.87	67.52

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 4, 2026

Data Sources Report a data error