Ushine Photonics Corporation (TPEX:3678)
Taiwan · Delayed Price · Currency is TWD 50.70
+0.70 (1.40%)
Sep 9, 2026, 12:46 PM CST
Ushine Photonics Balance Sheet
Financials in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash & Equivalents | 311.31 | 314.04 | 350.51 | 329.13 | 352.62 | 139.15 |
Short-Term Investments | - | - | - | - | - | 11.07 |
Cash & Short-Term Investments | 311.31 | 314.04 | 350.51 | 329.13 | 352.62 | 150.22 |
Cash Growth | -9.51% | -10.41% | 6.50% | -6.66% | 134.74% | 90.12% |
Accounts Receivable | 135.67 | 114.13 | 117.82 | 68.14 | 93.1 | 68.23 |
Other Receivables | 0.27 | 0.27 | 0.55 | 0.51 | 1.2 | 1.33 |
Receivables | 135.94 | 114.4 | 118.37 | 68.64 | 94.3 | 69.56 |
Inventory | 76.04 | 67.64 | 44.59 | 70.66 | 96.57 | 63.93 |
Other Current Assets | 15.63 | 0.27 | 0.4 | 2.06 | 0.8 | 0.42 |
Total Current Assets | 538.92 | 496.34 | 513.88 | 470.49 | 544.29 | 284.13 |
Property, Plant & Equipment | 379.42 | 388.09 | 352.81 | 304.21 | 327.89 | 278.68 |
Other Intangible Assets | 1.04 | 1.43 | 2.14 | 2.78 | 3.76 | 1.68 |
Long-Term Deferred Tax Assets | 5.87 | 5.05 | 5.21 | 7.36 | 5.05 | 3.64 |
Other Long-Term Assets | 29.44 | 6.5 | 14.61 | 8.2 | 0.05 | 0.72 |
Total Assets | 954.69 | 897.43 | 888.65 | 793.03 | 881.04 | 568.85 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Accounts Payable | 39.24 | 25.36 | 22.45 | 14.38 | 32.26 | 29.99 |
Accrued Expenses | 28.07 | 33.23 | 30.51 | 23.62 | 49.18 | 15.41 |
Short-Term Debt | 25 | 25 | 25 | 25 | 25 | 25 |
Current Portion of Long-Term Debt | 25.63 | 39.19 | 40.47 | 25.06 | 21.11 | 14.43 |
Current Portion of Leases | 1.35 | 0.31 | 1.36 | 1.32 | - | - |
Current Income Taxes Payable | 12.16 | 14.11 | 7.16 | 0.3 | 18.65 | - |
Current Unearned Revenue | - | - | 0.35 | - | - | - |
Other Current Liabilities | 58.19 | 2.82 | 5.18 | 3.89 | 1.57 | 5.71 |
Total Current Liabilities | 189.64 | 140.03 | 132.48 | 93.58 | 147.78 | 90.52 |
Long-Term Debt | 137.63 | 149.8 | 188.65 | 194.46 | 190.81 | 204.62 |
Long-Term Leases | 2.45 | - | 0.31 | 1.67 | - | - |
Long-Term Deferred Tax Liabilities | 1.07 | 0.65 | 2.2 | - | - | - |
Other Long-Term Liabilities | - | - | - | - | - | 0.16 |
Total Liabilities | 330.79 | 290.47 | 323.63 | 289.7 | 338.59 | 295.3 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Common Stock | 264.22 | 264.22 | 264.22 | 259 | 259 | 234 |
Additional Paid-In Capital | - | 94.04 | 93.79 | 77.67 | 76.14 | - |
Retained Earnings | 264.18 | 248.7 | 207 | 166.65 | 207.31 | 39.55 |
Shareholders' Equity | 623.9 | 606.95 | 565.01 | 503.32 | 542.45 | 273.55 |
Total Liabilities & Equity | 954.69 | 897.43 | 888.65 | 793.03 | 881.04 | 568.85 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Total Debt | 192.05 | 214.31 | 255.78 | 247.51 | 236.92 | 244.04 |
Net Cash (Debt) | 119.27 | 99.73 | 94.73 | 81.61 | 115.7 | -93.83 |
Net Cash Growth | 11.44% | 5.28% | 16.07% | -29.46% | - | - |
Net Cash Per Share | 4.39 | 3.68 | 3.61 | 3.10 | 4.69 | -4.22 |
Filing Date Shares Outstanding | 26.37 | 26.42 | 26.42 | 25.9 | 25.9 | 23.4 |
Total Common Shares Outstanding | 26.37 | 26.42 | 26.42 | 25.9 | 25.9 | 23.4 |
Working Capital | 349.28 | 356.32 | 381.4 | 376.91 | 396.51 | 193.61 |
Book Value Per Share | 23.66 | 22.97 | 21.38 | 19.43 | 20.94 | 11.69 |
Tangible Book Value | 622.86 | 605.52 | 562.88 | 500.55 | 538.69 | 271.87 |
Tangible Book Value Per Share | 23.62 | 22.92 | 21.30 | 19.33 | 20.80 | 11.62 |
Land | - | 89.6 | 89.6 | 89.6 | 89.6 | 89.6 |
Buildings | - | 138.43 | 130.81 | 124.75 | 117.62 | 116.08 |
Machinery | - | 192.21 | 165.27 | 163.1 | 241.61 | 204.46 |
Construction In Progress | - | 118.8 | 84.93 | 10.36 | 8.46 | 3.72 |