GCS Holdings, Inc. (TPEX: 4991)

GCS Holdings 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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	236.81	345.23	442.2	1,840	1,106	1,839
Short-Term Investments	-	-	-	-	142.4	-
Cash & Short-Term Investments	236.81	345.23	442.2	1,840	1,249	1,839
Cash Growth	-13.37%	-21.93%	-75.96%	47.31%	-32.09%	21.56%
Accounts Receivable	295.37	242.29	202.47	158.79	197.54	317.07
Other Receivables	57.97	57.56	44.31	50.58	41.64	43.88
Receivables	353.34	299.85	246.78	209.37	239.18	361.01
Inventory	290.75	257.71	338.17	280.45	362.02	352.98
Prepaid Expenses	31.02	32.63	33.56	30.72	32.88	9.23
Other Current Assets	233.78	102.04	33.31	29.96	30.36	30.95
Total Current Assets	1,146	1,037	1,094	2,390	1,913	2,593
Property, Plant & Equipment	724.26	745.5	720.12	579.13	705	806.18
Long-Term Investments	1,165	1,627	2,448	1,691	1,014	159.53
Goodwill	-	-	47.54	81.69	126.83	174.19
Other Intangible Assets	2.38	4.06	9.14	12.68	17.83	22.85
Long-Term Deferred Tax Assets	168.72	159.67	127.85	103.78	116.77	129.28
Other Long-Term Assets	4.07	16.66	70.24	43.9	4.37	17.81
Total Assets	3,210	3,590	4,517	4,902	3,898	3,903
Accounts Payable	34.03	39.61	7.81	1.68	22.25	15.87
Accrued Expenses	-	71.14	85.45	75.27	91.2	123.46
Short-Term Debt	20	20	20	20	20	20
Current Portion of Long-Term Debt	-	329.37	43.28	10.29	22.83	23.05
Current Portion of Leases	9.69	8.86	8.27	3.39	6.05	10.22
Current Income Taxes Payable	-	-	0.22	0.04	0.05	0.09
Current Unearned Revenue	5.67	11.82	12.52	21.75	14.82	11.88
Other Current Liabilities	111.74	35.14	228.04	22.48	22.63	34.93
Total Current Liabilities	181.14	515.94	405.58	154.91	199.82	239.49
Long-Term Debt	165.32	-	329.11	188.67	106.99	42.2
Long-Term Leases	1.35	6.33	15.97	-	3.49	17.76
Long-Term Deferred Tax Liabilities	88.19	83.46	65.54	59.17	60.67	76.12
Other Long-Term Liabilities	-	-	-	-	-	0.32
Total Liabilities	436.01	605.73	816.19	402.75	370.98	375.89
Common Stock	1,118	1,113	1,108	1,107	914.06	908.34
Additional Paid-In Capital	1,899	2,673	2,825	2,937	1,704	1,448
Retained Earnings	-341.64	-785.42	-222.91	722.15	1,152	1,312
Treasury Stock	-	-	-	-12.96	-90.87	-90.87
Comprensive Income & Other	98.66	-15.99	-9.76	-254.04	-151.43	-55.88
Total Common Equity	2,774	2,985	3,701	4,499	3,527	3,521
Minority Interest	-	-	-	-	-	5.79
Shareholders' Equity	2,774	2,985	3,701	4,499	3,527	3,527
Total Liabilities & Equity	3,210	3,590	4,517	4,902	3,898	3,903
Total Debt	196.36	364.56	416.63	222.36	159.36	113.23
Net Cash (Debt)	40.45	-19.32	25.57	1,617	1,090	1,726
Net Cash Growth	-	-	-98.42%	48.45%	-36.87%	22.43%
Net Cash Per Share	0.37	-0.18	0.23	17.97	12.23	19.32
Filing Date Shares Outstanding	111.21	111.28	110.83	110.43	90.03	89.46
Total Common Shares Outstanding	111.21	111.28	110.83	110.43	90.03	89.46
Working Capital	964.56	521.52	688.44	2,235	1,714	2,354
Book Value Per Share	24.94	26.82	33.39	40.74	39.18	39.36
Tangible Book Value	2,772	2,981	3,644	4,405	3,382	3,324
Tangible Book Value Per Share	24.92	26.78	32.88	39.89	37.57	37.16
Land	-	141.42	141.42	127.47	131.15	138.06
Buildings	-	94.28	94.28	84.98	87.43	92.04
Machinery	-	1,636	1,526	1,331	1,440	1,312
Construction In Progress	-	128.74	87.3	36.34	6.67	104.36
Leasehold Improvements	-	306.57	306.57	269.21	276.83	293.83

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