Leo Systems, Inc. (TPEX:5410)

Leo Systems 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	558.96	816.54	533.87	307.14	221.52	353.6
Short-Term Investments	8.23	8.03	11.82	7.42	15.14	13.7
Trading Asset Securities	-	200.09	100	-	30.83	30.77
Cash & Short-Term Investments	567.19	1,025	645.69	314.56	267.49	398.07
Cash Growth	-5.75%	58.69%	105.27%	17.59%	-32.80%	-8.27%
Accounts Receivable	1,615	1,106	987.08	2,970	1,099	906.51
Other Receivables	238.01	26.92	1.62	33.91	2.87	7.91
Receivables	1,853	1,133	988.71	3,004	1,102	914.42
Inventory	232.52	728.68	262.61	424.63	170.16	417.83
Prepaid Expenses	231.8	30.49	45.88	37.51	40.14	61.54
Other Current Assets	3.14	7.75	3.81	3.32	6.26	1.02
Total Current Assets	2,888	2,925	1,947	3,784	1,586	1,793
Property, Plant & Equipment	90.81	93.04	110.74	139.29	222.51	257.58
Long-Term Investments	225.63	228.7	220.12	197.9	207.43	198.03
Goodwill	94.75	94.75	94.75	94.75	94.75	94.75
Other Intangible Assets	9.17	0.98	1.55	0.24	0.46	0.86
Long-Term Accounts Receivable	81.58	97.2	149.09	144.5	131.45	39.1
Long-Term Deferred Tax Assets	0.27	0.27	1.19	0.38	2.4	3.23
Other Long-Term Assets	368.9	336.8	411.27	388.58	293.35	253.06
Total Assets	3,759	3,776	2,935	4,750	2,538	2,639
Accounts Payable	1,219	1,782	910.77	2,221	736.63	784.05
Accrued Expenses	192.57	140.3	144.8	161.8	133.78	123.77
Short-Term Debt	-	-	10.17	557.4	19.55	76.18
Current Portion of Leases	15.01	14.71	14.02	14.75	12.63	14.07
Current Income Taxes Payable	20.42	10.51	13.59	49.27	24.84	25.34
Current Unearned Revenue	703.62	217.91	237.01	121.14	104.99	240.23
Other Current Liabilities	42.39	72.85	57.17	71.27	63.14	93.93
Total Current Liabilities	2,193	2,238	1,388	3,197	1,096	1,358
Long-Term Leases	9.21	15.42	30.12	43.4	50.46	3.49
Pension & Post-Retirement Benefits	50.99	52.53	57.62	52.38	60.26	59.11
Long-Term Deferred Tax Liabilities	18.95	18.95	18.95	18.95	17.89	16.97
Other Long-Term Liabilities	1	1.39	1.39	1.39	1.81	2
Total Liabilities	2,273	2,326	1,496	3,313	1,226	1,439
Common Stock	914.44	912.71	891.48	882.3	873.7	859
Additional Paid-In Capital	45.86	43.47	20.26	15.32	10.77	4.95
Retained Earnings	510.14	483.42	521.8	560.12	431.73	371.69
Comprehensive Income & Other	15.72	9.81	5.13	-22.03	-3.83	-35.3
Total Common Equity	1,486	1,449	1,439	1,436	1,312	1,200
Minority Interest	0.22	0.74	1.12	0.98	-	-
Shareholders' Equity	1,486	1,450	1,440	1,437	1,312	1,200
Total Liabilities & Equity	3,759	3,776	2,935	4,750	2,538	2,639
Total Debt	24.22	30.12	54.32	615.55	82.64	93.74
Net Cash (Debt)	542.97	994.54	591.37	-300.99	184.86	304.33
Net Cash Growth	-4.52%	68.17%	-	-	-39.26%	-21.89%
Net Cash Per Share	5.84	10.73	6.43	-3.34	2.08	3.46
Filing Date Shares Outstanding	91.44	91.27	89.15	88.23	87.37	85.9
Total Common Shares Outstanding	91.44	91.27	89.15	88.23	87.37	85.9
Working Capital	695.42	686.7	559.16	587.18	490.44	435.3
Book Value Per Share	16.25	15.88	16.14	16.27	15.02	13.97
Tangible Book Value	1,382	1,354	1,342	1,341	1,217	1,105
Tangible Book Value Per Share	15.12	14.83	15.06	15.20	13.93	12.86
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	55.35	48.33	48.09	48.33	49.01	48.7

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