Chunghwa Precision Test Tech. Co., Ltd. (TPEX:6510)

TPEX:6510 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	3,798	3,093	2,693	3,023	3,013	2,857
Short-Term Investments	-	162.01	101.82	129.87	84.45	63
Cash & Short-Term Investments	3,798	3,255	2,795	3,153	3,097	2,920
Cash Growth	26.53%	16.46%	-11.34%	1.78%	6.06%	25.95%
Accounts Receivable	746.49	1,048	600.16	774.01	1,069	799.96
Other Receivables	-	3.32	2.28	2.34	1.54	0.82
Receivables	746.49	1,051	602.44	776.34	1,071	800.79
Inventory	628.44	570.6	326.42	439.83	452.58	363.16
Prepaid Expenses	68.95	58.47	46.99	36.85	35.69	37.82
Other Current Assets	188.35	0.82	2.36	0.4	0.37	0
Total Current Assets	5,430	4,936	3,773	4,406	4,657	4,122
Property, Plant & Equipment	3,931	4,118	4,407	4,526	3,977	3,922
Other Intangible Assets	17.88	25.41	38.85	61.61	46.47	46.44
Long-Term Deferred Tax Assets	69.75	70.06	45.57	36.38	33.81	39.07
Other Long-Term Assets	21.14	8.43	7.86	6.96	6.62	5.54
Total Assets	9,470	9,158	8,272	9,037	8,721	8,135
Accounts Payable	181.1	379.85	188.18	293.79	342.92	155.4
Accrued Expenses	-	357.04	209.44	392.25	401.58	405.21
Current Portion of Leases	11.7	11.36	17.91	15.92	16.59	14.23
Current Income Taxes Payable	106.74	114.52	34.23	101.83	129.41	170.92
Current Unearned Revenue	-	16.23	12.74	10.87	2.03	1.09
Other Current Liabilities	670.01	200.05	212.83	236.88	250.81	325.69
Total Current Liabilities	969.55	1,079	675.33	1,052	1,143	1,073
Long-Term Leases	9.88	17.99	21.78	24.4	30.37	12.46
Long-Term Deferred Tax Liabilities	1.75	1.75	-	-	1.62	-
Other Long-Term Liabilities	1.42	1.73	1.76	1.57	-	-
Total Liabilities	982.6	1,101	698.87	1,078	1,175	1,085
Common Stock	327.89	327.89	327.89	327.89	327.89	327.89
Additional Paid-In Capital	3,928	3,928	3,928	3,928	3,926	3,926
Retained Earnings	4,222	3,765	3,272	3,624	3,300	2,801
Comprehensive Income & Other	-2.3	15.7	-0.08	3.02	-8.93	-6.06
Total Common Equity	8,476	8,037	7,528	7,884	7,545	7,050
Minority Interest	11.57	20.79	45.63	75.63	-	-
Shareholders' Equity	8,487	8,058	7,574	7,959	7,545	7,050
Total Liabilities & Equity	9,470	9,158	8,272	9,037	8,721	8,135
Total Debt	21.58	29.35	39.69	40.32	46.96	26.69
Net Cash (Debt)	3,776	3,226	2,755	3,112	3,050	2,894
Net Cash Growth	27.17%	17.07%	-11.47%	2.03%	5.42%	26.83%
Net Cash Per Share	114.78	98.15	83.98	94.29	92.56	87.77
Filing Date Shares Outstanding	32.81	32.79	32.79	32.79	32.79	32.79
Total Common Shares Outstanding	32.81	32.79	32.79	32.79	32.79	32.79
Working Capital	4,460	3,857	3,098	3,354	3,514	3,050
Book Value Per Share	258.33	245.11	229.59	240.44	230.11	215.00
Tangible Book Value	8,458	8,012	7,489	7,822	7,499	7,003
Tangible Book Value Per Share	257.78	244.34	228.40	238.56	228.70	213.59
Land	-	1,617	1,617	1,617	1,077	1,077
Buildings	-	2,423	2,386	2,352	2,193	2,125
Machinery	-	2,560	2,475	2,173	1,915	1,634
Construction In Progress	-	71	92	183.39	243.04	239.98
Leasehold Improvements	-	44.85	43.33	27.03	24.41	23.77

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