EPS Bio Technology Corp. (TPEX:4183)

EPS Bio Technology 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	131.56	123.08	128.94	195.29	178.66	203.42
Cash & Short-Term Investments	131.56	123.08	128.94	195.29	178.66	203.42
Cash Growth	9.43%	-4.55%	-33.97%	9.31%	-12.17%	-8.32%
Accounts Receivable	106.25	150.35	149.8	92.09	78.81	101.23
Other Receivables	2.89	5.98	4.88	2.97	2.27	2.78
Receivables	109.14	156.33	154.67	95.05	81.08	104.01
Inventory	84.43	73.24	81.06	72.67	86.45	81.56
Prepaid Expenses	-	2.76	3.15	3.18	1.54	4.06
Other Current Assets	1.69	0.06	0.17	0.15	0.06	0.05
Total Current Assets	326.82	355.47	368	366.33	347.77	393.1
Property, Plant & Equipment	163.46	169.51	167.86	163.14	172.32	173.57
Other Intangible Assets	3.94	2.97	1.84	1.96	3.64	5.41
Long-Term Deferred Tax Assets	2.2	2.19	1.59	3.38	1.85	2.38
Other Long-Term Assets	6.77	3.1	2.61	8.36	2.18	3
Total Assets	503.19	533.25	541.9	543.16	527.76	577.45

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	70.35	72.73	80.64	74.54	58.31	81.38
Accrued Expenses	-	20.94	25.02	27.02	26.33	26.88
Short-Term Debt	40	40	-	-	-	-
Current Portion of Long-Term Debt	-	2.64	2.59	2.55	2.52	2.54
Current Portion of Leases	3.12	3.09	3.16	3.14	3.08	3.01
Current Income Taxes Payable	-	-	-	7.28	6.65	8.96
Current Unearned Revenue	4.27	8.54	13.19	3.79	1.6	29.29
Other Current Liabilities	24.4	6.67	5.26	6.71	4.83	5.12
Total Current Liabilities	142.14	154.62	129.85	125.03	103.32	157.17
Long-Term Debt	6.42	7.76	10.4	12.98	15.52	18.02
Long-Term Leases	85.7	87.26	93.99	97.15	100.28	102.91
Long-Term Unearned Revenue	1.26	1.62	2.35	1.78	-	-
Long-Term Deferred Tax Liabilities	0.32	0.88	0.76	0.18	0.28	0.08
Total Liabilities	235.84	252.14	237.34	237.13	219.41	278.18

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	238	238	238	238	238	238
Additional Paid-In Capital	31.6	31.6	31.6	31.6	31.6	31.6
Retained Earnings	-2.25	11.51	34.95	36.44	38.76	29.67
Shareholders' Equity	267.35	281.11	304.55	306.04	308.36	299.27
Total Liabilities & Equity	503.19	533.25	541.9	543.16	527.76	577.45

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	135.23	140.75	110.14	115.82	121.4	126.47
Net Cash (Debt)	-3.67	-17.67	18.81	79.47	57.26	76.95
Net Cash Growth	-	-	-76.34%	38.80%	-25.60%	-14.45%
Net Cash Per Share	-0.16	-0.74	0.79	3.33	2.40	3.22
Filing Date Shares Outstanding	24.42	23.8	23.8	23.8	23.8	23.8
Total Common Shares Outstanding	24.42	23.8	23.8	23.8	23.8	23.8
Working Capital	184.69	200.86	238.15	241.3	244.45	235.93
Book Value Per Share	10.95	11.81	12.80	12.86	12.96	12.57
Tangible Book Value	263.41	278.14	302.71	304.08	304.72	293.86
Tangible Book Value Per Share	10.79	11.69	12.72	12.78	12.80	12.35
Buildings	-	68.68	67.87	67.87	68.54	68.86
Machinery	-	57.87	45.01	39.21	49.02	50.26
Construction In Progress	-	3.14	2.35	-	-	-

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 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:

Aug 24, 2026

Data Sources Report a data error