EPS Bio Technology Corp. (TPEX:4183)

EPS Bio Technology 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	109.95	128.94	195.29	178.66	203.42	221.87
Cash & Short-Term Investments	109.95	128.94	195.29	178.66	203.42	221.87
Cash Growth	-27.34%	-33.97%	9.31%	-12.17%	-8.32%	26.22%
Accounts Receivable	126.93	149.8	92.09	78.81	101.23	80.47
Other Receivables	8.64	4.88	2.97	2.27	2.78	2.02
Receivables	135.57	154.67	95.05	81.08	104.01	82.48
Inventory	96.82	81.06	72.67	86.45	81.56	49.29
Prepaid Expenses	4.18	3.15	3.18	1.54	4.06	1.56
Other Current Assets	0.08	0.17	0.15	0.06	0.05	0.06
Total Current Assets	346.6	368	366.33	347.77	393.1	355.27
Property, Plant & Equipment	169.19	167.86	163.14	172.32	173.57	180.51
Other Intangible Assets	1.46	1.84	1.96	3.64	5.41	6.83
Long-Term Deferred Tax Assets	2.5	1.59	3.38	1.85	2.38	1.91
Other Long-Term Assets	4.73	2.61	8.36	2.18	3	2.45
Total Assets	524.48	541.9	543.16	527.76	577.45	546.97
Accounts Payable	96.4	80.64	74.54	58.31	81.38	56.6
Accrued Expenses	23.35	25.02	27.02	26.33	26.88	27.11
Current Portion of Long-Term Debt	2.63	2.59	2.55	2.52	2.54	2.5
Current Portion of Leases	3.08	3.16	3.14	3.08	3.01	2.96
Current Income Taxes Payable	-	-	7.28	6.65	8.96	7.93
Current Unearned Revenue	4.47	13.19	3.79	1.6	29.29	6.58
Other Current Liabilities	12.73	5.26	6.71	4.83	5.12	7.59
Total Current Liabilities	142.65	129.85	125.03	103.32	157.17	111.27
Long-Term Debt	8.43	10.4	12.98	15.52	18.02	20.56
Long-Term Leases	88.04	93.99	97.15	100.28	102.91	105.92
Long-Term Unearned Revenue	1.8	2.35	1.78	-	-	-
Long-Term Deferred Tax Liabilities	0.29	0.76	0.18	0.28	0.08	0.07
Total Liabilities	241.21	237.34	237.13	219.41	278.18	237.82
Common Stock	238	238	238	238	238	238
Additional Paid-In Capital	31.6	31.6	31.6	31.6	31.6	31.6
Retained Earnings	13.68	34.95	36.44	38.76	29.67	39.55
Shareholders' Equity	283.28	304.55	306.04	308.36	299.27	309.15
Total Liabilities & Equity	524.48	541.9	543.16	527.76	577.45	546.97
Total Debt	102.17	110.14	115.82	121.4	126.47	131.93
Net Cash (Debt)	7.79	18.81	79.47	57.26	76.95	89.95
Net Cash Growth	-80.41%	-76.34%	38.80%	-25.60%	-14.45%	132.67%
Net Cash Per Share	0.33	0.79	3.33	2.40	3.22	3.76
Filing Date Shares Outstanding	23.8	23.8	23.8	23.8	23.8	23.8
Total Common Shares Outstanding	23.8	23.8	23.8	23.8	23.8	23.8
Working Capital	203.95	238.15	241.3	244.45	235.93	244
Book Value Per Share	11.90	12.80	12.86	12.96	12.57	12.99
Tangible Book Value	281.81	302.71	304.08	304.72	293.86	302.33
Tangible Book Value Per Share	11.84	12.72	12.78	12.80	12.35	12.70
Buildings	68.68	67.87	67.87	68.54	68.86	66.66
Machinery	58.03	45.01	39.21	49.02	50.26	50.17
Construction In Progress	-	2.35	-	-	-	-

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