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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	149.22	140.15	153.07	132.57	100.64	63.59
Short-Term Investments	15	15	15	15	12	12
Cash & Short-Term Investments	164.22	155.15	168.07	147.57	112.64	75.59
Cash Growth	-7.17%	-7.69%	13.89%	31.00%	49.01%	-26.85%
Accounts Receivable	72.09	78.1	69.86	93.2	62.45	112.32
Other Receivables	0.06	0.08	1.23	0.06	0.05	0.59
Receivables	72.14	78.17	71.09	93.26	62.5	112.9
Prepaid Expenses	4.91	3.89	5.51	5.08	3.13	4.29
Total Current Assets	241.27	237.21	244.68	245.91	178.27	192.79
Property, Plant & Equipment	357.98	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	1.51	1.51	1.31	1.9	1.21	1.22
Other Long-Term Assets	21.28	21.75	9.3	9.3	6.3	15.26
Total Assets	629.84	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	5.95	5.93	4.91	9.7	8.76	15.83
Accrued Expenses	12.18	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	0.75	1.08	0.98	1.02	1.01	0.62
Current Income Taxes Payable	3.33	1.75	1.88	16.67	7.82	15.73
Other Current Liabilities	42.88	9.93	7.71	8.19	7.85	26.26
Total Current Liabilities	65.1	33.85	37.22	66.17	59.02	126.25
Long-Term Debt	-	-	-	-	32.36	66.38
Long-Term Leases	0.36	0.64	0.9	1.17	2.2	1
Pension & Post-Retirement Benefits	7.98	7.62	6.98	7.99	7.01	8.18
Long-Term Deferred Tax Liabilities	0.04	0.04	0.06	0.24	0.11	0.21
Total Liabilities	73.48	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	Jun 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	170.85	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	556.36	575.98	603.43	630.68	596.91	590.01
Total Liabilities & Equity	629.84	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	1.11	1.72	1.88	2.2	42.03	99.14
Net Cash (Debt)	170.91	161.24	177.41	159.63	82.44	7.07
Net Cash Growth	-8.52%	-9.11%	11.14%	93.64%	1066.00%	-94.46%
Net Cash Per Share	5.00	4.71	5.17	4.64	2.39	0.20
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	176.17	203.36	207.46	179.74	119.25	66.54
Book Value Per Share	16.39	16.96	17.77	18.57	17.58	17.38
Tangible Book Value	556.36	575.98	603.43	630.68	596.91	590.01
Tangible Book Value Per Share	16.39	16.96	17.77	18.57	17.58	17.38
Land	188.93	188.93	188.93	188.93	188.93	188.93
Buildings	180.85	180.85	180.85	181.34	181.34	178.32
Machinery	1,620	1,586	1,564	1,555	1,549	1,526
Leasehold Improvements	11.8	11.8	11.8	11.8	11.89	14.29

Data Source: S&P Global Market Intelligence Last updated: Aug 13, 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 5, 2026

Data Sources Report a data error