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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	407	355.82	164.45	340.78	119.54	106.94
Short-Term Investments	8.9	70.37	239.71	28.85	28.02	12.73
Cash & Short-Term Investments	415.9	426.19	404.16	369.63	147.56	119.68
Cash Growth	6.23%	5.45%	9.34%	150.50%	23.30%	92.90%
Accounts Receivable	107.28	81.14	62.75	91.45	101.65	59.88
Other Receivables	3.98	5.73	3.15	3.04	3.69	3.79
Receivables	111.26	86.87	65.9	94.49	105.34	63.67
Inventory	96.78	108.41	109.88	113.43	95.7	99.04
Prepaid Expenses	3.72	2.96	3.76	3.41	2.24	-
Other Current Assets	2.98	1.53	7.27	9.31	14.59	11.52
Total Current Assets	630.64	625.95	590.97	590.27	365.43	293.9
Property, Plant & Equipment	134.52	148.97	103.48	49.95	49.06	61.75
Other Intangible Assets	0.04	0.14	0.34	0.66	0.28	0.36
Long-Term Deferred Tax Assets	15.54	4.07	4.66	5.38	7.48	11.96
Other Long-Term Assets	5.69	4.97	24.21	25.22	17.04	19.43
Total Assets	786.42	784.1	723.67	671.5	439.29	387.4
Accounts Payable	30.07	29.74	31.45	41.51	39.69	23.17
Accrued Expenses	-	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	0.83	1.33	1.38	0.78	1.41	0.77
Current Income Taxes Payable	19.98	6.45	14.62	22.62	-	-
Current Unearned Revenue	0.87	2.04	2.25	5.7	2.76	2.95
Other Current Liabilities	91.22	19.63	12.48	22.21	22.03	21.89
Total Current Liabilities	142.97	97.11	105.43	132.83	95.85	84.59
Long-Term Debt	-	-	-	0.46	2.96	15.43
Long-Term Leases	2.21	2.45	3.25	3.34	4.12	4.92
Long-Term Deferred Tax Liabilities	9.07	13.91	7.85	8.07	6.25	4.22
Other Long-Term Liabilities	4.83	4.27	4.27	4.27	4.27	4.59
Total Liabilities	159.07	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	238.41	277.43	208.63	126.79	28.1	-33.6
Shareholders' Equity	627.36	666.37	597.57	515.74	308.99	247.31
Total Liabilities & Equity	786.42	784.1	723.67	671.5	439.29	387.4
Total Debt	3.04	3.77	4.63	4.61	11.45	34.08
Net Cash (Debt)	412.86	422.42	399.54	365.02	136.12	85.6
Net Cash Growth	6.68%	5.73%	9.46%	168.17%	59.01%	508.60%
Net Cash Per Share	13.33	13.76	13.02	12.92	4.86	3.06
Filing Date Shares Outstanding	30.52	30.58	30.58	30.58	27.96	27.96
Total Common Shares Outstanding	30.52	30.58	30.58	30.58	27.96	27.96
Working Capital	487.67	528.85	485.54	457.44	269.57	209.31
Book Value Per Share	20.56	21.79	19.54	16.87	11.05	8.84
Tangible Book Value	627.32	666.23	597.23	515.07	308.71	246.96
Tangible Book Value Per Share	20.55	21.79	19.53	16.84	11.04	8.83
Buildings	-	123.48	119.21	96.41	96.32	82.37
Machinery	-	376.66	313.15	268.98	256.57	254.47
Leasehold Improvements	-	11.34	11.34	10.7	10.7	10.52

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