U-Best Innovative Technology Co., Ltd. (TPEX: 4714)

U-Best Innovative Technology Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	389.62	345.26	444.57	497.13	164.43	238.75
Short-Term Investments	85.26	311.19	8.05	422	-	-
Trading Asset Securities	234.37	507.23	377.74	425.92	-	1.73
Cash & Short-Term Investments	709.25	1,164	830.36	1,345	164.43	240.48
Cash Growth	-35.03%	40.14%	-38.27%	718.03%	-31.62%	-47.02%
Accounts Receivable	315.06	127.7	173.44	194.17	90.18	160.6
Other Receivables	17.61	13.82	2.98	1.41	-	0.01
Receivables	332.67	141.53	176.42	195.58	90.18	160.61
Inventory	4,153	2,230	1,892	1,025	609.02	513.18
Other Current Assets	212.97	151.24	573.04	67.59	63.72	125.97
Total Current Assets	5,408	3,687	3,472	2,634	927.35	1,040
Property, Plant & Equipment	2,106	1,499	1,595	1,496	246.79	258.06
Long-Term Investments	911.66	624.04	551.53	746.22	652.71	464.61
Goodwill	-	25.6	30.03	25.6	-	-
Other Intangible Assets	129.95	12.02	13.1	-	-	-
Long-Term Deferred Tax Assets	25.63	11.83	14.49	9.27	4.3	5.87
Other Long-Term Assets	453.74	451.75	310.32	304.76	251.05	131.07
Total Assets	9,035	6,311	5,986	5,216	2,082	1,900
Accounts Payable	285.8	88.47	68.35	101.25	30.49	31.54
Accrued Expenses	-	-	-	-	0.06	0.06
Short-Term Debt	2,400	1,022	1,366	499.61	314.7	190.7
Current Portion of Long-Term Debt	87.07	805.37	222.54	6.24	238.24	287.76
Current Portion of Leases	9.29	0.77	1.53	2.22	0.86	0.7
Current Income Taxes Payable	-	-	2.26	8.94	9.71	6.19
Current Unearned Revenue	323.63	236.84	138.11	104.37	73.16	1.22
Other Current Liabilities	111.3	63.92	84.04	57.35	21.74	88.52
Total Current Liabilities	3,217	2,217	1,883	779.98	688.96	606.69
Long-Term Debt	56.15	91.76	638.85	483.6	-	-
Long-Term Leases	94.42	0.39	0.79	3.84	0.3	1.01
Long-Term Deferred Tax Liabilities	66.3	66.19	68.82	67.09	0.28	12.47
Other Long-Term Liabilities	5.6	4.19	11.7	8.32	3.28	2.11
Total Liabilities	3,440	2,380	2,606	1,347	692.82	622.27
Common Stock	1,770	1,421	1,395	1,395	1,164	1,033
Additional Paid-In Capital	-	143.77	135.53	131.07	32.05	15.11
Retained Earnings	130.22	104.65	86.24	194.89	192.68	237.94
Treasury Stock	-	-5.98	-6.8	-	-	-
Comprehensive Income & Other	292.17	-115	-131.71	59.63	0.7	-8.16
Total Common Equity	2,193	1,549	1,478	1,780	1,389	1,278
Minority Interest	3,403	2,382	1,902	2,088	-	-
Shareholders' Equity	5,596	3,931	3,380	3,869	1,389	1,278
Total Liabilities & Equity	9,035	6,311	5,986	5,216	2,082	1,900
Total Debt	2,647	1,920	2,229	995.52	554.1	480.16
Net Cash (Debt)	-1,938	-756.67	-1,399	349.54	-389.67	-239.69
Net Cash Per Share	-12.83	-4.41	-10.16	2.40	-3.29	-1.72
Filing Date Shares Outstanding	162.04	139.47	136.81	139.46	120.41	116.11
Total Common Shares Outstanding	162.04	139.47	136.81	139.46	120.41	116.11
Working Capital	2,191	1,469	1,589	1,854	238.38	433.54
Book Value Per Share	13.53	11.10	10.80	12.76	11.54	11.00
Tangible Book Value	2,063	1,511	1,435	1,755	1,389	1,278
Tangible Book Value Per Share	12.73	10.83	10.49	12.58	11.54	11.00
Land	-	1,245	1,285	1,232	174.85	174.85
Buildings	-	313.31	368.28	368.44	74.07	73.83
Machinery	-	451.52	355.49	355.16	134.25	134.77
Construction In Progress	-	10.41	85.06	-	0.5	0.59

Source: S&P Capital IQ. Standard template. Financial Sources.