YeaShin International Development Co., Ltd. (TPEX: 5213)

YeaShin International Development 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	3,291	1,795	1,244	1,281	1,116	1,553
Short-Term Investments	-	1,999	1,747	1,420	549.05	1,034
Trading Asset Securities	363.3	265.98	22.59	4.85	246.59	14.6
Cash & Short-Term Investments	3,654	4,060	3,013	2,705	1,912	2,602
Cash Growth	26.50%	34.74%	11.37%	41.50%	-26.51%	-21.72%
Accounts Receivable	98.65	197.42	65.37	111.21	1,282	69.59
Receivables	98.65	197.42	65.37	111.21	1,282	69.59
Inventory	55,839	43,224	38,566	33,355	26,219	18,240
Prepaid Expenses	-	-	-	-	-	0.62
Other Current Assets	5,425	2,946	3,616	1,722	993.65	1,148
Total Current Assets	65,017	50,427	45,260	37,894	30,407	22,060
Property, Plant & Equipment	2,088	2,121	2,161	2,293	2,422	2,344
Long-Term Investments	81.56	648.13	1,360	1,071	594.36	287.05
Other Intangible Assets	109.93	109.7	109.93	110.28	109.82	110.55
Long-Term Deferred Tax Assets	4.87	4.87	15.08	15.08	15.08	15.97
Other Long-Term Assets	2,385	1,525	1,503	1,541	1,613	1,608
Total Assets	69,685	54,835	50,409	42,925	35,161	26,426
Accounts Payable	2,205	1,379	1,215	1,040	2,986	587.63
Accrued Expenses	-	56.81	7.86	43.91	-	8.96
Short-Term Debt	35,528	25,721	23,501	19,929	13,851	10,545
Current Portion of Long-Term Debt	2,395	1,869	512.62	186.11	258.88	545.12
Current Portion of Leases	20.1	17.09	15.44	5.67	8.75	9.14
Current Income Taxes Payable	-	29.42	-	-	1.76	0.37
Current Unearned Revenue	8,585	6,446	5,439	3,303	1,980	1,467
Other Current Liabilities	765.66	366.08	697.24	936.22	705.97	316.04
Total Current Liabilities	49,498	35,884	31,389	25,444	19,793	13,479
Long-Term Debt	7,278	6,847	9,091	8,534	6,829	5,028
Long-Term Leases	13.46	18.83	32.55	11.55	2.52	3.96
Long-Term Deferred Tax Liabilities	78.66	78.66	18.91	18.91	78.66	18.91
Other Long-Term Liabilities	51.93	23.07	10.84	10.04	14.74	20.79
Total Liabilities	56,920	42,851	40,542	34,018	26,717	18,551
Common Stock	5,307	5,110	4,257	3,470	3,462	3,462
Additional Paid-In Capital	-	2,856	2,443	2,196	2,158	2,119
Retained Earnings	1,959	3,110	2,189	2,269	2,723	2,122
Treasury Stock	-31.81	-31.81	-31.81	-	-	-
Comprehensive Income & Other	4,251	-291.63	-223.95	-292.58	-213.9	-127.27
Total Common Equity	11,484	10,753	8,634	7,642	8,129	7,576
Minority Interest	1,281	1,231	1,234	1,265	314.53	298.75
Shareholders' Equity	12,766	11,984	9,867	8,907	8,444	7,875
Total Liabilities & Equity	69,685	54,835	50,409	42,925	35,161	26,426
Total Debt	45,234	34,472	33,153	28,667	20,950	16,131
Net Cash (Debt)	-41,580	-30,412	-30,139	-25,961	-19,038	-13,530
Net Cash Per Share	-77.04	-55.34	-60.39	-54.69	-41.39	-33.71
Filing Date Shares Outstanding	527.45	509.56	450.81	401.37	400.48	400.48
Total Common Shares Outstanding	527.45	509.56	450.81	401.37	400.48	400.48
Working Capital	15,519	14,543	13,871	12,450	10,614	8,581
Book Value Per Share	21.77	21.10	19.15	19.04	20.30	18.92
Tangible Book Value	11,375	10,644	8,524	7,532	8,020	7,466
Tangible Book Value Per Share	21.57	20.89	18.91	18.77	20.02	18.64
Land	-	676.37	676.37	788.55	788.55	753.9
Buildings	-	1,265	1,244	1,274	1,379	1,258
Machinery	-	523.41	515.27	535.54	535.16	534.01
Construction In Progress	-	100.78	100.54	93.4	86.58	17.13

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