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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	667.6	533.87	307.14	221.52	353.6	371.47
Short-Term Investments	10.4	11.82	7.42	15.14	13.7	41.83
Trading Asset Securities	100.66	100	-	30.83	30.77	20.65
Cash & Short-Term Investments	778.67	645.69	314.56	267.49	398.07	433.94
Cash Growth	222.42%	105.27%	17.59%	-32.80%	-8.27%	6.51%
Accounts Receivable	1,138	988.71	2,970	1,099	906.51	680.89
Other Receivables	0.7	-	33.91	2.87	7.91	0
Receivables	1,139	988.71	3,004	1,102	914.42	680.89
Inventory	182.53	262.61	424.63	170.16	417.83	403.94
Prepaid Expenses	45.54	45.88	37.51	40.14	61.54	85.4
Other Current Assets	10.2	3.81	3.32	6.26	1.02	7.3
Total Current Assets	2,156	1,947	3,784	1,586	1,793	1,611
Property, Plant & Equipment	101.67	110.74	139.29	222.51	257.58	96.46
Long-Term Investments	213.78	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	1.26	1.55	0.24	0.46	0.86	1.32
Long-Term Accounts Receivable	103.54	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	339.94	411.27	388.58	293.35	253.06	244.3
Total Assets	3,012	2,935	4,750	2,538	2,639	2,325
Accounts Payable	964.34	910.77	2,221	736.63	784.05	634.74
Accrued Expenses	125.8	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	14.21	14.02	14.75	12.63	14.07	10.64
Current Income Taxes Payable	22.36	13.59	49.27	24.84	25.34	16.7
Current Unearned Revenue	187.48	237.01	121.14	104.99	240.23	165.62
Other Current Liabilities	242.79	57.17	71.27	63.14	93.93	79.16
Total Current Liabilities	1,557	1,388	3,197	1,096	1,358	1,080
Long-Term Leases	22.59	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	1,657	1,496	3,313	1,226	1,439	1,166
Common Stock	893.89	891.48	882.3	873.7	859	859
Additional Paid-In Capital	21.41	19.98	15.32	10.77	4.95	2.94
Retained Earnings	402.83	521.8	560.12	431.73	371.69	330.89
Comprehensive Income & Other	35.74	5.4	-22.03	-3.83	-35.3	-34.21
Total Common Equity	1,354	1,439	1,436	1,312	1,200	1,159
Minority Interest	0.82	1.12	0.98	-	-	-
Shareholders' Equity	1,355	1,440	1,437	1,312	1,200	1,159
Total Liabilities & Equity	3,012	2,935	4,750	2,538	2,639	2,325
Total Debt	36.8	54.32	615.55	82.64	93.74	44.35
Net Cash (Debt)	741.87	591.37	-300.99	184.86	304.33	389.6
Net Cash Growth	290.34%	-	-	-39.26%	-21.89%	-4.38%
Net Cash Per Share	8.05	6.43	-3.34	2.08	3.46	4.45
Filing Date Shares Outstanding	89.39	89.15	88.23	87.37	85.9	85.9
Total Common Shares Outstanding	89.39	89.15	88.23	87.37	85.9	85.9
Working Capital	598.78	559.16	587.18	490.44	435.3	531.65
Book Value Per Share	15.15	16.14	16.27	15.02	13.97	13.49
Tangible Book Value	1,258	1,342	1,341	1,217	1,105	1,063
Tangible Book Value Per Share	14.07	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	48.23	48.09	48.33	49.01	48.7	45

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