ETREND Hightech Corp. (TPEX:3567)

ETREND Hightech 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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	125.34	140.15	153.07	132.57	100.64	63.59
Short-Term Investments	15	15	15	15	12	12
Cash & Short-Term Investments	140.34	155.15	168.07	147.57	112.64	75.59
Cash Growth	7.79%	-7.69%	13.89%	31.00%	49.01%	-26.85%
Accounts Receivable	81.27	78.1	69.86	93.2	62.45	112.32
Other Receivables	0.08	0.08	1.23	0.06	0.05	0.59
Receivables	81.34	78.17	71.09	93.26	62.5	112.9
Prepaid Expenses	-	3.89	5.51	5.08	3.13	4.29
Other Current Assets	5.06	-	-	-	-	-
Total Current Assets	226.75	237.21	244.68	245.91	178.27	192.79
Property, Plant & Equipment	363.43	349.86	382.08	434.89	499.99	552.13
Long-Term Investments	7.8	7.8	11.21	14.26	11.82	30.62
Long-Term Deferred Tax Assets	1.63	1.51	1.31	1.9	1.21	1.22
Other Long-Term Assets	20.53	21.75	9.3	9.3	6.3	15.26
Total Assets	620.13	618.13	648.58	706.25	697.59	792.03

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	5.61	5.93	4.91	9.7	8.76	15.83
Accrued Expenses	-	15.16	21.74	30.58	27.11	36.67
Short-Term Debt	-	-	-	-	-	20
Current Portion of Long-Term Debt	-	-	-	-	6.47	11.14
Current Portion of Leases	0.85	1.08	0.98	1.02	1.01	0.62
Current Income Taxes Payable	2.67	1.75	1.88	16.67	7.82	15.73
Other Current Liabilities	30.29	9.93	7.71	8.19	7.85	26.26
Total Current Liabilities	39.42	33.85	37.22	66.17	59.02	126.25
Long-Term Debt	-	-	-	-	32.36	66.38
Long-Term Leases	0.72	0.64	0.9	1.17	2.2	1
Pension & Post-Retirement Benefits	-	7.62	6.98	7.99	7.01	8.18
Long-Term Deferred Tax Liabilities	0	0.04	0.06	0.24	0.11	0.21
Total Liabilities	48.31	42.15	45.15	75.57	100.69	202.02

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	339.54	339.54	339.54	339.54	341.27	341.27
Additional Paid-In Capital	51.29	51.29	51.29	51.29	51.52	51.52
Retained Earnings	186.31	190.47	215.44	241.91	212.82	201.17
Treasury Stock	-	-	-	-	-3.37	-3.37
Comprehensive Income & Other	-5.31	-5.31	-2.84	-2.07	-5.33	-0.58
Shareholders' Equity	571.82	575.98	603.43	630.68	596.91	590.01
Total Liabilities & Equity	620.13	618.13	648.58	706.25	697.59	792.03

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	1.57	1.72	1.88	2.2	42.03	99.14
Net Cash (Debt)	138.77	161.24	177.41	159.63	82.44	7.07
Net Cash Growth	-0.45%	-9.11%	11.14%	93.64%	1066.00%	-94.46%
Net Cash Per Share	4.04	4.71	5.17	4.64	2.39	0.20
Filing Date Shares Outstanding	33.61	33.95	33.95	33.95	33.95	33.95
Total Common Shares Outstanding	33.61	33.95	33.95	33.95	33.95	33.95
Working Capital	187.32	203.36	207.46	179.74	119.25	66.54
Book Value Per Share	17.01	16.96	17.77	18.57	17.58	17.38
Tangible Book Value	571.82	575.98	603.43	630.68	596.91	590.01
Tangible Book Value Per Share	17.01	16.96	17.77	18.57	17.58	17.38
Land	-	188.93	188.93	188.93	188.93	188.93
Buildings	-	180.85	180.85	181.34	181.34	178.32
Machinery	-	1,586	1,564	1,555	1,549	1,526
Leasehold Improvements	-	11.8	11.8	11.8	11.89	14.29

Data Source: S&P Global Market Intelligence Last updated: Nov 9, 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:

Nov 12, 2026

Data Sources Report a data error