Kuen Ling Machinery Refrigerating Co., Ltd. (TPEX:4527)

TPEX:4527 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	677.92	793.6	472.06	403.2	538.97	615.25
Cash & Short-Term Investments	677.92	793.6	472.06	403.2	538.97	615.25
Cash Growth	-0.91%	68.11%	17.08%	-25.19%	-12.40%	40.70%
Accounts Receivable	938.1	1,308	1,677	1,293	959.17	878.96
Other Receivables	-	4.25	13.45	17.39	19.83	22.55
Receivables	938.1	1,313	1,691	1,310	979	901.51
Inventory	648.1	458.95	647.1	672.23	574.93	414.17
Prepaid Expenses	-	119.84	61.24	76.09	63.2	72.27
Other Current Assets	48.6	2.83	8.06	6.64	2.17	2.34
Total Current Assets	2,313	2,688	2,879	2,469	2,158	2,006
Property, Plant & Equipment	680.27	713	678.99	643.85	627.54	648.22
Long-Term Investments	9.76	9.76	9.76	9.76	9.76	9.76
Other Intangible Assets	5.08	4.68	7.14	8.76	11.09	13.4
Long-Term Accounts Receivable	-	-	-	-	-	3.12
Long-Term Deferred Tax Assets	32.5	31.18	35.01	28.68	28.08	28.67
Other Long-Term Assets	26.75	33.29	37.11	32.72	35.08	22.55
Total Assets	3,067	3,480	3,647	3,192	2,870	2,731
Accounts Payable	474.61	508.03	850.26	572.23	428.48	349.34
Accrued Expenses	-	315.54	274.76	240.11	202.83	190.18
Short-Term Debt	149.9	234.74	182.53	244.79	207.73	86.57
Current Portion of Long-Term Debt	-	3.87	24.75	29.96	29.11	26.03
Current Portion of Leases	5.18	4.96	4.03	19.02	17.28	16.63
Current Income Taxes Payable	1.48	57.54	46.53	27.87	19.09	23.63
Current Unearned Revenue	160.9	150.11	163.72	104.39	101.32	98.16
Other Current Liabilities	359.26	135.18	184.79	155.85	100.91	117.18
Total Current Liabilities	1,151	1,410	1,731	1,394	1,107	907.73
Long-Term Debt	75	-	3.67	28.7	56.32	50.72
Long-Term Leases	27.81	32.12	32.87	8.32	25.33	78.88
Pension & Post-Retirement Benefits	-	52.41	64.08	69.73	96.6	103.05
Long-Term Deferred Tax Liabilities	53.1	69.11	71.1	54.03	52.12	52.68
Other Long-Term Liabilities	55.26	3.62	2.95	1.44	3.02	1.77
Total Liabilities	1,362	1,567	1,906	1,556	1,340	1,195
Common Stock	761.52	761.52	761.52	761.52	761.52	761.52
Additional Paid-In Capital	128.62	128.62	128.62	128.62	128.62	128.62
Retained Earnings	831.04	972.49	830.41	727.61	644.97	644.81
Comprehensive Income & Other	-108.61	-66.67	-94.94	-81.44	-102.12	-96.24
Total Common Equity	1,613	1,796	1,626	1,536	1,433	1,439
Minority Interest	92.02	116.44	115.65	99.6	96.68	97.7
Shareholders' Equity	1,705	1,912	1,741	1,636	1,530	1,536
Total Liabilities & Equity	3,067	3,480	3,647	3,192	2,870	2,731
Total Debt	257.89	275.7	247.84	330.78	335.77	258.84
Net Cash (Debt)	420.03	517.9	224.22	72.42	203.2	356.41
Net Cash Growth	30.78%	130.98%	209.60%	-64.36%	-42.99%	104.42%
Net Cash Per Share	5.46	6.71	2.91	0.94	2.64	4.60
Filing Date Shares Outstanding	76	76.15	76.15	76.15	76.15	76.15
Total Common Shares Outstanding	76	76.15	76.15	76.15	76.15	76.15
Working Capital	1,161	1,278	1,148	1,074	1,052	1,098
Book Value Per Share	21.22	23.58	21.35	20.17	18.82	18.89
Tangible Book Value	1,607	1,791	1,618	1,528	1,422	1,425
Tangible Book Value Per Share	21.15	23.52	21.25	20.06	18.67	18.72
Land	-	137.87	137.87	137.87	110.78	110.78
Buildings	-	643.94	636.59	624.96	545	500.58
Machinery	-	470.46	434.45	446.37	428.17	414.66
Construction In Progress	-	64.5	19.44	11.49	71.53	96.49
Leasehold Improvements	-	6.87	6.62	6.62	2.38	2.38

Source: S&P Global Market Intelligence. Standard template. Financial Sources.