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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	249.47	208.06	237.12	291.96	272.78	218.41
Short-Term Investments	4.77	4.77	5.38	-	15.23	14.69
Cash & Short-Term Investments	254.24	212.83	242.5	291.96	288.01	233.1
Cash Growth	37.66%	-12.23%	-16.94%	1.37%	23.56%	-23.51%
Accounts Receivable	27.01	40.05	44.53	43.92	106.37	65.34
Other Receivables	7.48	15.09	20.57	0.14	1.83	4.37
Receivables	34.49	55.15	65.1	44.07	108.2	69.71
Inventory	387.33	382.61	392.99	438.32	229.67	89.51
Prepaid Expenses	26.6	27	23.77	16.3	11.03	2.38
Other Current Assets	170.31	169.47	27.56	31.93	3.54	0.98
Total Current Assets	872.95	847.05	751.92	822.57	640.45	395.67
Property, Plant & Equipment	133.94	139.91	321.09	304.75	232.62	202.19
Long-Term Investments	4.77	4.77	10.75	30.63	-	-
Other Intangible Assets	8.55	9.09	16.05	8.55	10.05	10.82
Long-Term Deferred Tax Assets	0.35	0.34	11.84	20.27	25.63	26.35
Other Long-Term Assets	65.91	64.27	44.15	43.97	39.66	3.29
Total Assets	1,086	1,065	1,156	1,231	948.4	638.31
Accounts Payable	57.14	55.89	80.51	36.22	107.9	79.88
Accrued Expenses	-	-	-	-	-	26.53
Short-Term Debt	383.66	392.28	426.94	425.17	255.05	10.57
Current Portion of Long-Term Debt	52.07	54.52	31.95	-	-	-
Current Portion of Leases	14.47	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	146.65	126.02	107.51	108.33	72.23	2.72
Other Current Liabilities	89.52	30.72	31.51	34.71	46.64	18.05
Total Current Liabilities	745.6	677.68	695.61	625.66	495.83	138.81
Long-Term Debt	67.16	77.5	48.57	-	-	-
Long-Term Leases	27.19	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	0.15	0.15	2.06	0.72	0.44	1.18
Total Liabilities	840.1	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	-466.16	-432.15	-265.97	-63.72	26.32	22.87
Comprehensive Income & Other	-31.52	-30.63	-22.88	-24.79	-28	-22.4
Total Common Equity	246.38	281.28	355.1	555.45	444.29	495.75
Shareholders' Equity	246.38	281.28	355.1	555.45	444.29	495.75
Total Liabilities & Equity	1,086	1,065	1,156	1,231	948.4	638.31
Total Debt	544.54	569.27	576.22	491.72	271.86	13.45
Net Cash (Debt)	-290.31	-356.44	-333.72	-199.76	16.16	219.65
Net Cash Growth	-	-	-	-	-92.64%	22.33%
Net Cash Per Share	-8.05	-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	127.35	169.36	56.31	196.92	144.62	256.85
Book Value Per Share	6.41	7.32	10.07	15.74	14.48	16.16
Tangible Book Value	237.83	272.19	339.05	546.9	434.24	484.93
Tangible Book Value Per Share	6.19	7.08	9.61	15.50	14.15	15.81
Land	1.43	1.36	35.86	35.79	35.74	35.89
Buildings	53.4	51.55	253.88	254.87	255.24	259
Machinery	176.84	173.84	185.12	180.85	162.25	147.12
Construction In Progress	0.16	0.16	-	11.38	10.1	-
Leasehold Improvements	47.17	46.43	66.84	32.56	11.04	-

Updated Nov 14, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.