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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	115.2	153.07	132.57	100.64	63.59	85.34
Short-Term Investments	15	15	15	12	12	18
Cash & Short-Term Investments	130.2	168.07	147.57	112.64	75.59	103.34
Cash Growth	-3.81%	13.89%	31.00%	49.01%	-26.85%	42.71%
Accounts Receivable	82.21	69.86	93.2	62.45	112.32	104.74
Other Receivables	1.51	1.23	0.06	0.05	0.59	0.01
Receivables	83.72	71.09	93.26	62.5	112.9	104.75
Prepaid Expenses	2.86	5.51	5.08	3.13	4.29	7.62
Total Current Assets	216.77	244.68	245.91	178.27	192.79	215.71
Property, Plant & Equipment	362.98	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	1.4	1.31	1.9	1.21	1.22	1.66
Other Long-Term Assets	21.75	9.3	9.3	6.3	15.26	11.66
Total Assets	614.12	648.58	706.25	697.59	792.03	638.75
Accounts Payable	6.39	4.91	9.7	8.76	15.83	9.61
Accrued Expenses	16.98	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	1.18	0.98	1.02	1.01	0.62	0.7
Current Income Taxes Payable	-	1.88	16.67	7.82	15.73	12.99
Other Current Liabilities	15.39	7.71	8.19	7.85	26.26	18.4
Total Current Liabilities	39.94	37.22	66.17	59.02	126.25	76.85
Long-Term Debt	-	-	-	32.36	66.38	-
Long-Term Leases	0.85	0.9	1.17	2.2	1	1.36
Pension & Post-Retirement Benefits	7.45	6.98	7.99	7.01	8.18	7.62
Long-Term Deferred Tax Liabilities	0.07	0.06	0.24	0.11	0.21	0.42
Total Liabilities	48.31	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	177.82	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	565.81	603.43	630.68	596.91	590.01	552.5
Total Liabilities & Equity	614.12	648.58	706.25	697.59	792.03	638.75
Total Debt	2.02	1.88	2.2	42.03	99.14	2.06
Net Cash (Debt)	139.39	177.41	159.63	82.44	7.07	127.54
Net Cash Growth	-5.46%	11.14%	93.64%	1066.00%	-94.46%	27.86%
Net Cash Per Share	4.07	5.17	4.64	2.39	0.20	3.68
Filing Date Shares Outstanding	33.95	33.95	33.95	33.95	33.95	33.95
Total Common Shares Outstanding	33.95	33.95	33.95	33.95	33.95	33.95
Working Capital	176.83	207.46	179.74	119.25	66.54	138.87
Book Value Per Share	16.66	17.77	18.57	17.58	17.38	16.27
Tangible Book Value	565.81	603.43	630.68	596.91	590.01	552.5
Tangible Book Value Per Share	16.66	17.77	18.57	17.58	17.38	16.27
Land	188.93	188.93	188.93	188.93	188.93	119.93
Buildings	180.85	180.85	181.34	181.34	178.32	116.68
Machinery	1,586	1,564	1,555	1,549	1,526	1,474
Leasehold Improvements	11.8	11.8	11.8	11.89	14.29	14.29

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