Alliance Material Co., Ltd. (TPEX:3595)

Alliance Material 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	223.46	223.46	112.87	108.16	96.48	190.86
Cash & Short-Term Investments	293.96	223.46	112.87	108.16	96.48	190.86
Cash Growth	179.84%	97.98%	4.36%	12.10%	-49.45%	-6.32%
Accounts Receivable	168.66	111.36	62.25	63.7	68.17	113.4
Other Receivables	2.07	2.04	2.18	0.47	1.12	5.67
Receivables	170.74	113.4	64.44	64.17	69.29	119.07
Inventory	58.23	38.9	38.39	28.49	43.51	57.13
Prepaid Expenses	9.96	4.17	4.04	3.44	2.75	3.42
Total Current Assets	532.89	379.92	219.74	204.26	212.04	370.49
Property, Plant & Equipment	431.86	423.46	423.41	389.63	319.2	234.91
Other Intangible Assets	3.21	3.62	2.14	2.06	1.41	1.28
Long-Term Deferred Tax Assets	1.01	0.99	1.81	2.04	2.13	2.22
Other Long-Term Assets	0.5	3.3	0.47	3.83	1.76	1.61
Total Assets	969.46	811.29	647.58	601.82	536.54	610.5

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	29.77	16.52	29.88	28.58	16.42	65.65
Short-Term Debt	-	-	30	135	45	150
Current Portion of Long-Term Debt	-	-	19.02	-	-	-
Current Portion of Leases	0.4	0.66	1.51	1.49	9.05	4.57
Current Income Taxes Payable	29.45	27.84	-	2.65	2.64	4.73
Current Unearned Revenue	1.71	2.23	4.64	0.02	0.08	0.2
Other Current Liabilities	124.72	70.76	23.59	23.69	27.05	37.58
Total Current Liabilities	186.06	118.02	108.64	191.43	100.24	262.71
Long-Term Debt	-	-	170.9	-	-	-
Long-Term Leases	0.53	0.76	0.32	1.88	5.54	3.85
Long-Term Deferred Tax Liabilities	0.04	0.09	0.08	-	-	0.09
Other Long-Term Liabilities	-	-	-	0.45	0.84	0.83
Total Liabilities	186.63	118.87	279.94	193.76	106.62	267.48

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	339.13	339.13	272.99	272.99	272.99	236.85
Additional Paid-In Capital	199.64	199.64	107.32	107.32	107.32	2.2
Retained Earnings	166	144.9	-14.89	30.22	41.77	62.54
Treasury Stock	-	-	-9.84	-9.84	-0.22	-0.74
Comprehensive Income & Other	78.07	8.75	12.06	7.38	8.07	42.16
Shareholders' Equity	782.84	692.42	367.64	408.06	429.92	343.02
Total Liabilities & Equity	969.46	811.29	647.58	601.82	536.54	610.5

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	0.93	1.43	221.75	138.37	59.59	158.41
Net Cash (Debt)	293.03	222.04	-108.88	-30.21	36.89	32.45
Net Cash Growth	357.50%	-	-	-	13.69%	-78.48%
Net Cash Per Share	7.20	5.63	-3.37	-0.93	1.14	1.12
Filing Date Shares Outstanding	40.7	40.7	32.3	32.3	32.74	28.3
Total Common Shares Outstanding	40.7	40.7	32.3	32.3	32.74	28.3
Working Capital	346.83	261.91	111.1	12.84	111.8	107.78
Book Value Per Share	19.24	17.01	11.38	12.64	13.13	12.12
Tangible Book Value	779.63	688.8	365.5	406	428.51	341.75
Tangible Book Value Per Share	19.16	16.93	11.32	12.57	13.09	12.08
Land	193.37	193.37	193.37	193.37	193.37	193.37
Buildings	197.25	196.12	195.73	-	-	-
Machinery	117.27	104.16	87.33	86	97.58	91.41
Construction In Progress	4.8	0.59	1.52	171.51	84.73	4.66
Leasehold Improvements	0.34	0.89	0.61	14.98	25.63	24.84

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 6, 2026

Data Sources Report a data error