Taiwan Speciality Chemicals Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	Dec '19 Dec 31, 2019
Cash & Equivalents	386.65	154.77	114.6	57.78	25.75	56.32
Cash & Short-Term Investments	386.65	154.77	114.6	57.78	25.75	56.32
Cash Growth	341.33%	35.05%	98.32%	124.40%	-54.28%	-
Accounts Receivable	127.68	120.61	71.72	71.12	93.22	44.5
Other Receivables	0.24	0.14	0.14	0.45	-	-
Receivables	127.92	120.75	71.85	71.57	93.22	44.5
Inventory	105.9	138.68	165.96	134.75	114.57	156.62
Prepaid Expenses	-	-	-	-	-	32.58
Other Current Assets	9.97	6.79	2.76	2.34	17.79	1.83
Total Current Assets	630.43	420.99	355.18	266.44	251.32	291.85
Property, Plant & Equipment	1,327	1,377	1,420	1,427	1,507	1,802
Other Intangible Assets	1.05	1.2	0.98	0.15	0.16	0.25
Long-Term Deferred Tax Assets	36.96	36.96	20.5	-	-	-
Other Long-Term Assets	4.26	4.15	4.42	3.04	1.68	7.85
Total Assets	2,000	1,840	1,801	1,697	1,761	2,102
Accounts Payable	38.69	21.56	13.78	10.9	4.62	4.81
Accrued Expenses	21.86	16.72	19.72	14.05	11.39	19.89
Current Portion of Leases	0.02	0.11	0.19	0.39	0.35	0.25
Other Current Liabilities	164.57	45.17	71.85	33.82	31.5	1.38
Total Current Liabilities	225.14	83.57	105.53	59.16	47.86	26.33
Long-Term Debt	-	-	-	60	330	600
Long-Term Leases	-	-	0.11	0.3	0.2	0.15
Other Long-Term Liabilities	0.15	0.2	0.25	0.35	0.09	0.05
Total Liabilities	225.29	83.76	105.9	119.81	378.15	626.53
Common Stock	1,382	1,382	1,382	1,382	2,910	2,910
Retained Earnings	392.02	374.22	312.56	194.44	-1,527	-1,434
Shareholders' Equity	1,774	1,757	1,695	1,577	1,382	1,475
Total Liabilities & Equity	2,000	1,840	1,801	1,697	1,761	2,102
Total Debt	0.02	0.11	0.3	60.69	330.55	600.4
Net Cash (Debt)	386.63	154.66	114.3	-2.9	-304.8	-544.08
Net Cash Growth	342.35%	35.31%	-	-	-	-
Net Cash Per Share	2.78	1.11	0.82	-0.02	-2.20	-3.95
Filing Date Shares Outstanding	138.24	138.24	138.24	138.24	138.24	137.64
Total Common Shares Outstanding	138.24	138.24	138.24	138.24	138.24	137.64
Working Capital	405.29	337.43	249.65	207.28	203.46	265.51
Book Value Per Share	12.84	12.71	12.26	11.41	10.00	10.72
Tangible Book Value	1,773	1,755	1,694	1,577	1,382	1,475
Tangible Book Value Per Share	12.83	12.70	12.25	11.41	10.00	10.72
Land	797.91	797.91	797.91	797.91	797.91	797.91
Buildings	504.02	500.46	440.4	470.44	457.85	513.32
Machinery	893.56	900.94	1,088	1,190	1,191	1,232
Construction In Progress	2.83	28.54	67.86	15.03	2.64	-

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