ETREND Hightech Corp. (TPEX:3567)

ETREND Hightech 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	169.84	153.07	132.57	100.64	63.59	85.34
Short-Term Investments	15	15	15	12	12	18
Cash & Short-Term Investments	184.84	168.07	147.57	112.64	75.59	103.34
Cash Growth	-5.95%	13.89%	31.00%	49.01%	-26.85%	42.71%
Accounts Receivable	74.15	69.86	93.2	62.45	112.32	104.74
Other Receivables	0.09	1.23	0.06	0.05	0.59	0.01
Receivables	74.24	71.09	93.26	62.5	112.9	104.75
Prepaid Expenses	-	5.51	5.08	3.13	4.29	7.62
Other Current Assets	4.62	-	-	-	-	-
Total Current Assets	263.7	244.68	245.91	178.27	192.79	215.71
Property, Plant & Equipment	367.73	382.08	434.89	499.99	552.13	379.44
Long-Term Investments	11.21	11.21	14.26	11.82	30.62	30.28
Long-Term Deferred Tax Assets	1.31	1.31	1.9	1.21	1.22	1.66
Other Long-Term Assets	9.3	9.3	9.3	6.3	15.26	11.66
Total Assets	653.25	648.58	706.25	697.59	792.03	638.75
Accounts Payable	4.43	4.91	9.7	8.76	15.83	9.61
Accrued Expenses	-	21.74	30.58	27.11	36.67	35.15
Short-Term Debt	-	-	-	-	20	-
Current Portion of Long-Term Debt	-	-	-	6.47	11.14	-
Current Portion of Leases	0.81	0.98	1.02	1.01	0.62	0.7
Current Income Taxes Payable	4.03	1.88	16.67	7.82	15.73	12.99
Other Current Liabilities	24.18	7.71	8.19	7.85	26.26	18.4
Total Current Liabilities	33.45	37.22	66.17	59.02	126.25	76.85
Long-Term Debt	-	-	-	32.36	66.38	-
Long-Term Leases	0.77	0.9	1.17	2.2	1	1.36
Long-Term Deferred Tax Liabilities	0.06	0.06	0.24	0.11	0.21	0.42
Total Liabilities	41.41	45.15	75.57	100.69	202.02	86.26
Common Stock	339.54	339.54	339.54	341.27	341.27	341.27
Additional Paid-In Capital	51.29	51.29	51.29	51.52	51.52	51.52
Retained Earnings	223.85	215.44	241.91	212.82	201.17	164.35
Treasury Stock	-	-	-	-3.37	-3.37	-3.37
Comprehensive Income & Other	-2.84	-2.84	-2.07	-5.33	-0.58	-1.28
Shareholders' Equity	611.84	603.43	630.68	596.91	590.01	552.5
Total Liabilities & Equity	653.25	648.58	706.25	697.59	792.03	638.75
Total Debt	1.58	1.88	2.2	42.03	99.14	2.06
Net Cash (Debt)	183.26	177.41	159.63	82.44	7.07	127.54
Net Cash Growth	-11.90%	11.14%	93.64%	1066.00%	-94.46%	27.86%
Net Cash Per Share	5.36	5.17	4.64	2.39	0.20	3.68
Filing Date Shares Outstanding	33.66	33.95	33.95	33.95	33.95	33.95
Total Common Shares Outstanding	33.66	33.95	33.95	33.95	33.95	33.95
Working Capital	230.25	207.46	179.74	119.25	66.54	138.87
Book Value Per Share	18.18	17.77	18.57	17.58	17.38	16.27
Tangible Book Value	611.84	603.43	630.68	596.91	590.01	552.5
Tangible Book Value Per Share	18.18	17.77	18.57	17.58	17.38	16.27
Land	-	188.93	188.93	188.93	188.93	119.93
Buildings	-	180.85	181.34	181.34	178.32	116.68
Machinery	-	1,564	1,555	1,549	1,526	1,474
Leasehold Improvements	-	11.8	11.8	11.89	14.29	14.29

Updated Nov 13, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.