BASO Precision Optics Co., LTD (TPEX:6517)

TPEX:6517 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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	430.3	355.82	164.45	340.78	119.54	106.94
Short-Term Investments	4.9	70.37	239.71	28.85	28.02	12.73
Cash & Short-Term Investments	435.2	426.19	404.16	369.63	147.56	119.68
Cash Growth	7.28%	5.45%	9.34%	150.50%	23.30%	92.90%
Accounts Receivable	114.15	81.14	62.75	91.45	101.65	59.88
Other Receivables	3.63	5.73	3.15	3.04	3.69	3.79
Receivables	117.78	86.87	65.9	94.49	105.34	63.67
Inventory	102.11	108.41	109.88	113.43	95.7	99.04
Prepaid Expenses	2.55	2.96	3.76	3.41	2.24	-
Other Current Assets	0.87	1.53	7.27	9.31	14.59	11.52
Total Current Assets	658.51	625.95	590.97	590.27	365.43	293.9
Property, Plant & Equipment	142.11	148.97	103.48	49.95	49.06	61.75
Other Intangible Assets	0.1	0.14	0.34	0.66	0.28	0.36
Long-Term Deferred Tax Assets	5.16	4.07	4.66	5.38	7.48	11.96
Other Long-Term Assets	4.27	4.97	24.21	25.22	17.04	19.43
Total Assets	810.15	784.1	723.67	671.5	439.29	387.4
Accounts Payable	26.98	29.74	31.45	41.51	39.69	23.17
Accrued Expenses	78.76	37.93	43.26	39.99	27.01	22.85
Current Portion of Long-Term Debt	-	-	-	0.03	2.96	12.96
Current Portion of Leases	1.08	1.33	1.38	0.78	1.41	0.77
Current Income Taxes Payable	17	6.45	14.62	22.62	-	-
Current Unearned Revenue	0.8	2.04	2.25	5.7	2.76	2.95
Other Current Liabilities	23.8	19.63	12.48	22.21	22.03	21.89
Total Current Liabilities	148.41	97.11	105.43	132.83	95.85	84.59
Long-Term Debt	-	-	-	0.46	2.96	15.43
Long-Term Leases	2.33	2.45	3.25	3.34	4.12	4.92
Long-Term Deferred Tax Liabilities	10.08	13.91	7.85	8.07	6.25	4.22
Other Long-Term Liabilities	4.27	4.27	4.27	4.27	4.27	4.59
Total Liabilities	165.09	117.73	126.1	155.76	130.3	140.08
Common Stock	305.79	305.79	305.79	305.79	279.64	279.64
Additional Paid-In Capital	83.15	83.15	83.15	83.15	1.25	1.28
Retained Earnings	256.12	277.43	208.63	126.79	28.1	-33.6
Shareholders' Equity	645.06	666.37	597.57	515.74	308.99	247.31
Total Liabilities & Equity	810.15	784.1	723.67	671.5	439.29	387.4
Total Debt	3.41	3.77	4.63	4.61	11.45	34.08
Net Cash (Debt)	431.79	422.42	399.54	365.02	136.12	85.6
Net Cash Growth	7.74%	5.73%	9.46%	168.17%	59.01%	508.60%
Net Cash Per Share	14.07	13.76	13.02	12.92	4.86	3.06
Filing Date Shares Outstanding	30.58	30.58	30.58	30.58	27.96	27.96
Total Common Shares Outstanding	30.58	30.58	30.58	30.58	27.96	27.96
Working Capital	510.09	528.85	485.54	457.44	269.57	209.31
Book Value Per Share	21.09	21.79	19.54	16.87	11.05	8.84
Tangible Book Value	644.96	666.23	597.23	515.07	308.71	246.96
Tangible Book Value Per Share	21.09	21.79	19.53	16.84	11.04	8.83
Buildings	123.48	123.48	119.21	96.41	96.32	82.37
Machinery	376.65	376.66	313.15	268.98	256.57	254.47
Leasehold Improvements	11.34	11.34	11.34	10.7	10.7	10.52

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