HEP Tech Co., Ltd. (TPEX:3609)

HEP Tech 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	306.47	208.06	237.12	291.96	272.78	218.41
Short-Term Investments	8.1	4.77	5.38	-	15.23	14.69
Cash & Short-Term Investments	314.58	212.83	242.5	291.96	288.01	233.1
Cash Growth	169.18%	-12.23%	-16.94%	1.37%	23.56%	-23.51%
Accounts Receivable	31.74	40.05	44.53	43.92	106.37	65.34
Other Receivables	5.78	15.09	20.57	0.14	1.83	4.37
Receivables	37.53	55.15	65.1	44.07	108.2	69.71
Inventory	476.41	382.61	392.99	438.32	229.67	89.51
Prepaid Expenses	24.12	27	23.77	16.3	11.03	2.38
Other Current Assets	41.57	169.47	27.56	31.93	3.54	0.98
Total Current Assets	894.2	847.05	751.92	822.57	640.45	395.67
Property, Plant & Equipment	171.32	139.91	321.09	304.75	232.62	202.19
Long-Term Investments	4.77	4.77	10.75	30.63	-	-
Other Intangible Assets	6.73	9.09	16.05	8.55	10.05	10.82
Long-Term Deferred Tax Assets	0.33	0.34	11.84	20.27	25.63	26.35
Other Long-Term Assets	113.78	64.27	44.15	43.97	39.66	3.29
Total Assets	1,191	1,065	1,156	1,231	948.4	638.31
Accounts Payable	53.73	55.89	80.51	36.22	107.9	79.88
Accrued Expenses	-	-	-	-	-	26.53
Short-Term Debt	112.72	392.28	426.94	425.17	255.05	10.57
Current Portion of Long-Term Debt	43.91	54.52	31.95	-	-	-
Current Portion of Leases	16.78	16.15	15.08	19.14	8.97	1.07
Current Income Taxes Payable	2.1	2.1	2.1	2.1	5.04	-
Current Unearned Revenue	222.41	126.02	107.51	108.33	72.23	2.72
Other Current Liabilities	58.37	30.72	31.51	34.71	46.64	18.05
Total Current Liabilities	510.01	677.68	695.61	625.66	495.83	138.81
Long-Term Debt	41.11	77.5	48.57	-	-	-
Long-Term Leases	76.15	28.82	53.66	47.41	7.84	1.82
Long-Term Deferred Tax Liabilities	-	-	0.79	1.49	-	0.75
Other Long-Term Liabilities	0.28	0.15	2.06	0.72	0.44	1.18
Total Liabilities	627.55	784.15	800.7	675.28	504.11	142.56
Common Stock	384.19	384.19	352.79	352.79	306.79	306.79
Additional Paid-In Capital	359.86	359.86	291.16	291.16	139.18	188.49
Retained Earnings	-151.15	-432.15	-265.97	-63.72	26.32	22.87
Comprehensive Income & Other	-29.33	-30.63	-22.88	-24.79	-28	-22.4
Total Common Equity	563.58	281.28	355.1	555.45	444.29	495.75
Shareholders' Equity	563.58	281.28	355.1	555.45	444.29	495.75
Total Liabilities & Equity	1,191	1,065	1,156	1,231	948.4	638.31
Total Debt	290.67	569.27	576.22	491.72	271.86	13.45
Net Cash (Debt)	23.91	-356.44	-333.72	-199.76	16.16	219.65
Net Cash Growth	-	-	-	-	-92.64%	22.33%
Net Cash Per Share	0.64	-10.10	-9.46	-6.13	0.53	7.19
Filing Date Shares Outstanding	38.42	38.42	35.28	35.28	30.68	30.68
Total Common Shares Outstanding	38.42	38.42	35.28	35.28	30.68	30.68
Working Capital	384.19	169.36	56.31	196.92	144.62	256.85
Book Value Per Share	14.67	7.32	10.07	15.74	14.48	16.16
Tangible Book Value	556.85	272.19	339.05	546.9	434.24	484.93
Tangible Book Value Per Share	14.49	7.08	9.61	15.50	14.15	15.81
Land	1.42	1.36	35.86	35.79	35.74	35.89
Buildings	35.18	51.55	253.88	254.87	255.24	259
Machinery	152.1	173.84	185.12	180.85	162.25	147.12
Construction In Progress	0.16	0.16	-	11.38	10.1	-
Leasehold Improvements	53.15	46.43	66.84	32.56	11.04	-

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