Leo Systems, Inc. (TPEX: 5410)

Leo Systems 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	593.8	533.87	307.14	221.52	353.6	371.47
Short-Term Investments	8.01	11.82	7.42	15.14	13.7	41.83
Trading Asset Securities	-	100	-	30.83	30.77	20.65
Cash & Short-Term Investments	601.81	645.69	314.56	267.49	398.07	433.94
Cash Growth	202.17%	105.27%	17.59%	-32.80%	-8.27%	6.51%
Accounts Receivable	1,149	988.71	2,970	1,099	906.51	680.89
Other Receivables	21.07	-	33.91	2.87	7.91	0
Receivables	1,171	988.71	3,004	1,102	914.42	680.89
Inventory	231.49	262.61	424.63	170.16	417.83	403.94
Prepaid Expenses	40.92	45.88	37.51	40.14	61.54	85.4
Other Current Assets	5.95	3.81	3.32	6.26	1.02	7.3
Total Current Assets	2,051	1,947	3,784	1,586	1,793	1,611
Property, Plant & Equipment	97.08	110.74	139.29	222.51	257.58	96.46
Long-Term Investments	214.86	220.12	197.9	207.43	198.03	227.15
Goodwill	94.75	94.75	94.75	94.75	94.75	94.75
Other Intangible Assets	1.11	1.55	0.24	0.46	0.86	1.32
Long-Term Accounts Receivable	94.59	149.09	144.5	131.45	39.1	47.49
Long-Term Deferred Tax Assets	1.19	1.19	0.38	2.4	3.23	1.74
Other Long-Term Assets	358.43	411.27	388.58	293.35	253.06	244.3
Total Assets	2,913	2,935	4,750	2,538	2,639	2,325
Accounts Payable	1,066	910.77	2,221	736.63	784.05	634.74
Accrued Expenses	115.24	144.8	161.8	133.78	123.77	152.98
Short-Term Debt	-	10.17	557.4	19.55	76.18	20
Current Portion of Leases	15.83	14.02	14.75	12.63	14.07	10.64
Current Income Taxes Payable	28.9	13.59	49.27	24.84	25.34	16.7
Current Unearned Revenue	165.62	237.01	121.14	104.99	240.23	165.62
Other Current Liabilities	35.52	57.17	71.27	63.14	93.93	79.16
Total Current Liabilities	1,427	1,388	3,197	1,096	1,358	1,080
Long-Term Leases	17.28	30.12	43.4	50.46	3.49	13.71
Long-Term Deferred Tax Liabilities	18.95	18.95	18.95	17.89	16.97	15.76
Other Long-Term Liabilities	1.39	1.39	1.39	1.81	2	1
Total Liabilities	1,522	1,496	3,313	1,226	1,439	1,166
Common Stock	910.6	891.48	882.3	873.7	859	859
Additional Paid-In Capital	40.78	19.98	15.32	10.77	4.95	2.94
Retained Earnings	433.74	521.8	560.12	431.73	371.69	330.89
Comprehensive Income & Other	4.6	5.4	-22.03	-3.83	-35.3	-34.21
Total Common Equity	1,390	1,439	1,436	1,312	1,200	1,159
Minority Interest	0.77	1.12	0.98	-	-	-
Shareholders' Equity	1,390	1,440	1,437	1,312	1,200	1,159
Total Liabilities & Equity	2,913	2,935	4,750	2,538	2,639	2,325
Total Debt	33.11	54.32	615.55	82.64	93.74	44.35
Net Cash (Debt)	568.7	591.37	-300.99	184.86	304.33	389.6
Net Cash Growth	303.39%	-	-	-39.26%	-21.89%	-4.38%
Net Cash Per Share	6.14	6.43	-3.34	2.08	3.46	4.45
Filing Date Shares Outstanding	91.06	89.15	88.23	87.37	85.9	85.9
Total Common Shares Outstanding	91.06	89.15	88.23	87.37	85.9	85.9
Working Capital	623.27	559.16	587.18	490.44	435.3	531.65
Book Value Per Share	15.26	16.14	16.27	15.02	13.97	13.49
Tangible Book Value	1,294	1,342	1,341	1,217	1,105	1,063
Tangible Book Value Per Share	14.21	15.06	15.20	13.93	12.86	12.37
Land	48.67	48.67	48.67	48.67	48.67	48.67
Buildings	11.73	11.73	11.73	11.73	11.73	11.73
Machinery	48.37	48.09	48.33	49.01	48.7	45

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