CGS International Inc. (TPEX:5310)

CGS International 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	128.71	16.94	30.44	84.42	112.38	58.33
Trading Asset Securities	196.26	246.57	59.48	89.93	58.08	-
Cash & Short-Term Investments	324.97	263.51	89.92	174.35	170.46	58.33
Cash Growth	29.91%	193.06%	-48.43%	2.28%	192.21%	-37.83%
Accounts Receivable	0.31	0.42	2.96	0.25	13.25	7.06
Other Receivables	4.03	4.08	25.61	6.48	21.04	1.26
Receivables	4.34	4.5	28.57	6.73	34.29	8.31
Inventory	-	-	-	-	-	93.51
Prepaid Expenses	0.2	0.31	0.58	1.05	0.32	1.86
Other Current Assets	1.81	23.95	50.57	16.41	15.16	7.77
Total Current Assets	331.32	292.27	169.63	198.53	220.23	169.79
Property, Plant & Equipment	3.31	0.96	3.26	1.52	3.6	3.12
Long-Term Investments	3.02	3.02	5	-	-	-
Other Intangible Assets	-	-	-	-	0.75	0.38
Long-Term Deferred Charges	-	-	-	-	-	0.57
Other Long-Term Assets	0.38	16.29	37.67	37.19	47.72	65.28
Total Assets	338.04	312.54	215.56	237.24	272.3	239.14
Accounts Payable	0.05	0.03	0.11	0.15	0.39	0.75
Accrued Expenses	3.39	5.31	2.72	3.33	-	10.69
Short-Term Debt	10	23.2	11	25.14	10	80
Current Portion of Long-Term Debt	6.1	5.98	5.83	3.85	5	2.47
Current Portion of Leases	1.99	0.85	1.99	0.81	1.92	0.97
Current Income Taxes Payable	19.55	5.46	-	-	-	-
Current Unearned Revenue	-	-	-	17.74	0.16	50.56
Other Current Liabilities	0.84	0.96	3.72	1.26	36.66	1.66
Total Current Liabilities	41.91	41.79	25.37	52.29	54.13	147.09
Long-Term Debt	8.36	12.95	18.91	14.88	2.54	7.53
Long-Term Leases	1.34	-	0.85	-	0.82	0.41
Other Long-Term Liabilities	-	-	-	-	13.83	-
Total Liabilities	51.61	54.73	45.14	67.17	71.31	155.04
Common Stock	289.44	289.44	289.44	289.44	289.44	496.01
Retained Earnings	-3.01	-31.63	-119.08	-119.44	-88.44	-352.03
Treasury Stock	-	-	-	-	-	-59.89
Comprehensive Income & Other	-	-	0.07	0.07	-	-
Shareholders' Equity	286.43	257.81	170.43	170.07	200.99	84.1
Total Liabilities & Equity	338.04	312.54	215.56	237.24	272.3	239.14
Total Debt	27.79	42.97	38.59	44.69	20.27	91.38
Net Cash (Debt)	297.18	220.54	51.33	129.66	150.18	-33.05
Net Cash Growth	40.66%	329.65%	-60.41%	-13.66%	-	-
Net Cash Per Share	10.27	7.62	1.77	4.48	5.55	-1.49
Filing Date Shares Outstanding	28.94	28.94	28.94	28.94	28.94	22.11
Total Common Shares Outstanding	28.94	28.94	28.94	28.94	28.94	22.11
Working Capital	289.41	250.48	144.26	146.24	166.1	22.7
Book Value Per Share	9.90	8.91	5.89	5.88	6.94	3.80
Tangible Book Value	286.43	257.81	170.43	170.07	200.24	83.72
Tangible Book Value Per Share	9.90	8.91	5.89	5.88	6.92	3.79
Machinery	-	0.23	1.09	1.73	1.5	2.64
Leasehold Improvements	0.4	0.4	0.4	0.4	0.4	0.25

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