Topview Optronics Corporation (TPEX:6556)

Topview Optronics 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	385.47	484.21	453.33	330.2	221.71	359.95
Short-Term Investments	255	155	-	-	-	-
Trading Asset Securities	-	-	1.74	0.56	1.24	2.91
Cash & Short-Term Investments	640.47	639.21	455.07	330.76	222.95	362.86
Cash Growth	31.60%	40.47%	37.58%	48.36%	-38.56%	-4.97%
Accounts Receivable	353.23	332.17	359.18	632.13	531.98	361.89
Other Receivables	-	2.29	2.24	-	-	-
Receivables	353.23	334.46	361.42	632.13	531.98	361.89
Inventory	250.75	220.51	316.74	572.66	539.08	235.62
Prepaid Expenses	8.84	12.11	6.71	8.64	24.91	15.11
Other Current Assets	8.46	5.02	5.8	14.01	15.14	11.11
Total Current Assets	1,262	1,211	1,146	1,558	1,334	986.59
Property, Plant & Equipment	759.99	762.72	771.74	778.23	793.14	799.77
Other Intangible Assets	1.02	0.47	0.74	0.03	0.16	0.64
Long-Term Deferred Tax Assets	14.01	15.91	22.6	10.48	14.57	13.24
Other Long-Term Assets	132.72	137.73	125.46	127.79	125.06	126.08
Total Assets	2,169	2,128	2,066	2,475	2,267	1,926
Accounts Payable	230.78	151.85	164.59	432.87	455.45	297.29
Accrued Expenses	156.81	166.94	135.96	123.43	103.35	69.16
Short-Term Debt	35	35	105	245	220	190.28
Current Portion of Long-Term Debt	-	16.21	29.94	27.14	27.19	26.89
Current Portion of Leases	5.11	5.09	1.72	3.39	3.01	0.92
Current Income Taxes Payable	50.31	30.83	28.11	52.83	24.26	9.67
Current Unearned Revenue	52.92	69.33	56.93	60.26	78.17	40.87
Other Current Liabilities	127.86	24.33	23.25	25.19	23.32	17.22
Total Current Liabilities	658.79	499.56	545.51	970.12	934.76	652.3
Long-Term Debt	-	51.69	125.39	145.21	172.15	199.35
Long-Term Leases	5.85	7.13	4.61	7.04	3.93	0.93
Long-Term Deferred Tax Liabilities	0.43	0.7	-	-	-	-
Other Long-Term Liabilities	12.66	14.14	11.21	12.47	15.4	3.45
Total Liabilities	677.72	573.22	690.81	1,139	1,135	866.34
Common Stock	287.5	287.5	287.5	287.5	287.5	287.5
Additional Paid-In Capital	407.1	407.1	407.1	407.1	407.1	407.1
Retained Earnings	760.62	824.11	654.19	622.54	427.42	356.48
Comprehensive Income & Other	1.75	1.57	0.67	0.67	-0.44	-0.25
Total Common Equity	1,457	1,520	1,349	1,318	1,122	1,051
Minority Interest	34.79	34.65	26	18.41	10.76	9.14
Shareholders' Equity	1,492	1,555	1,375	1,336	1,132	1,060
Total Liabilities & Equity	2,169	2,128	2,066	2,475	2,267	1,926
Total Debt	45.96	115.12	266.67	427.79	426.29	418.37
Net Cash (Debt)	594.51	524.09	188.4	-97.02	-203.34	-55.51
Net Cash Growth	96.74%	178.18%	-	-	-	-
Net Cash Per Share	20.50	18.08	6.52	-3.35	-7.04	-1.92
Filing Date Shares Outstanding	28.75	28.75	28.75	28.75	28.75	28.75
Total Common Shares Outstanding	28.75	28.75	28.75	28.75	28.75	28.75
Working Capital	602.96	711.76	600.22	588.08	399.3	334.28
Book Value Per Share	50.68	52.88	46.94	45.84	39.01	36.55
Tangible Book Value	1,456	1,520	1,349	1,318	1,121	1,050
Tangible Book Value Per Share	50.64	52.86	46.91	45.84	39.01	36.53
Land	463.73	463.66	463.33	463.33	462.84	462.95
Buildings	343.29	344.1	341.81	345.05	340.64	307.9
Machinery	117.93	122.76	111.69	126.07	115.65	136.15
Construction In Progress	-	-	-	-	-	54.76

Updated Mar 17, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.