POYA International Co., Ltd. (TPEX:5904)

POYA International Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	3,406	3,673	2,834	1,994	2,587	2,861
Cash & Short-Term Investments	3,406	3,673	2,834	1,994	2,587	2,861
Cash Growth	12.89%	29.60%	42.15%	-22.93%	-9.57%	65.94%
Accounts Receivable	1,407	1,594	1,497	1,452	1,248	1,041
Other Receivables	3.03	28.14	30.77	31.24	25.52	25.84
Receivables	1,410	1,622	1,527	1,483	1,273	1,067
Inventory	7,380	6,809	5,979	5,328	4,975	4,411
Prepaid Expenses	31.78	20.71	20.1	17.61	40.3	51.73
Other Current Assets	8.29	8.29	8.29	8.29	8.29	8.29
Total Current Assets	12,235	12,134	10,370	8,832	8,884	8,399
Property, Plant & Equipment	20,317	18,726	17,463	16,285	14,997	16,141
Long-Term Accounts Receivable	-	136.21	146.75	59.4	-	-
Long-Term Deferred Tax Assets	38.5	38.88	31.56	32.69	31.28	26.64
Other Long-Term Assets	741.41	624.16	553	501.85	473.08	443.74
Total Assets	33,332	31,659	28,564	25,711	24,386	25,010

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	3,908	3,796	3,445	3,129	3,221	2,635
Accrued Expenses	-	760.54	722.8	647.9	543.11	461.15
Current Portion of Long-Term Debt	-	2,210	1,446	1,245	1,353	1,613
Current Portion of Leases	2,277	2,062	1,907	1,738	1,610	1,566
Current Income Taxes Payable	316.69	436.57	384.5	367.23	296.01	203.13
Current Unearned Revenue	117.4	120.58	87.54	90.93	98.02	69.64
Other Current Liabilities	3,517	325.34	216.12	280.41	212.4	212.46
Total Current Liabilities	10,136	9,711	8,208	7,499	7,333	6,761
Long-Term Debt	1,497	1,372	1,602	916.15	913.05	2,191
Long-Term Leases	13,380	12,415	11,554	10,918	10,043	11,057
Pension & Post-Retirement Benefits	-	-	-	-	-	1.35
Long-Term Deferred Tax Liabilities	7.47	7.47	6.9	6.38	5.86	5.41
Other Long-Term Liabilities	43.96	44.61	39.75	57.44	20	11.73
Total Liabilities	25,064	23,550	21,411	19,396	18,315	20,026

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	1,064	1,064	1,049	1,035	1,022	1,009
Additional Paid-In Capital	1,476	1,476	1,255	1,058	896.64	777.48
Retained Earnings	5,727	5,568	4,848	4,221	4,152	3,198
Shareholders' Equity	8,267	8,108	7,153	6,314	6,070	4,984
Total Liabilities & Equity	33,332	31,659	28,564	25,711	24,386	25,010

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	17,154	18,059	16,509	14,817	13,919	16,426
Net Cash (Debt)	-13,748	-14,385	-13,674	-12,823	-11,332	-13,565
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-12.83	-13.44	-12.84	-12.10	-10.73	-12.88
Filing Date Shares Outstanding	1,069	1,064	1,060	1,056	1,053	1,050
Total Common Shares Outstanding	1,069	1,064	1,060	1,056	1,053	1,050
Working Capital	2,099	2,423	2,161	1,333	1,552	1,638
Book Value Per Share	7.73	7.62	6.75	5.98	5.77	4.75
Tangible Book Value	8,267	8,108	7,153	6,314	6,070	4,984
Tangible Book Value Per Share	7.73	7.62	6.75	5.98	5.77	4.75
Machinery	-	2,071	1,947	1,750	1,755	1,821
Construction In Progress	-	132.16	72.36	127.61	30.6	52.88
Leasehold Improvements	-	4,685	4,452	4,125	3,796	3,762

Data Source: S&P Global Market Intelligence Last updated: Oct 27, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Oct 29, 2026

Data Sources Report a data error