Topview Optronics Corporation (TPEX: 6556)

Topview Optronics Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	431.27	453.33	330.2	221.71	359.95	381.82
Short-Term Investments	50	-	-	-	-	-
Trading Asset Securities	0.03	1.74	0.56	1.24	2.91	-
Cash & Short-Term Investments	481.3	455.07	330.76	222.95	362.86	381.82
Cash Growth	30.44%	37.58%	48.36%	-38.56%	-4.97%	5.03%
Accounts Receivable	549.36	359.18	632.13	531.98	361.89	401.24
Receivables	549.36	359.18	632.13	531.98	361.89	401.24
Inventory	325.44	316.74	572.66	539.08	235.62	269.87
Prepaid Expenses	9.43	6.71	8.64	24.91	15.11	19.28
Other Current Assets	15.11	8.04	14.01	15.14	11.11	10.68
Total Current Assets	1,381	1,146	1,558	1,334	986.59	1,083
Property, Plant & Equipment	766.01	771.74	778.23	793.14	799.77	757.25
Other Intangible Assets	0.6	0.74	0.03	0.16	0.64	3.5
Long-Term Deferred Tax Assets	18.13	22.6	10.48	14.57	13.24	10.92
Other Long-Term Assets	130.33	125.46	127.79	125.06	126.08	127.8
Total Assets	2,296	2,066	2,475	2,267	1,926	1,982
Accounts Payable	315.3	164.59	432.87	455.45	297.29	266.25
Accrued Expenses	136.96	135.96	123.43	103.35	69.16	59.35
Short-Term Debt	-	105	245	220	190.28	265.3
Current Portion of Long-Term Debt	27.69	29.94	27.14	27.19	26.89	28.92
Current Portion of Leases	5.04	1.72	3.39	3.01	0.92	0.91
Current Income Taxes Payable	41.85	28.11	52.83	24.26	9.67	13.88
Current Unearned Revenue	60.77	56.93	60.26	78.17	40.87	13.2
Other Current Liabilities	111.47	23.25	25.19	23.32	17.22	20.78
Total Current Liabilities	699.09	545.51	970.12	934.76	652.3	668.57
Long-Term Debt	103.98	125.39	145.21	172.15	199.35	249.11
Long-Term Leases	9.69	4.61	7.04	3.93	0.93	1.85
Long-Term Deferred Tax Liabilities	0.69	-	-	-	-	-
Other Long-Term Liabilities	9.44	11.21	12.47	15.4	3.45	2.77
Total Liabilities	825.95	690.81	1,139	1,135	866.34	930.81
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	743.41	654.19	622.54	427.42	356.48	345.37
Comprensive Income & Other	1.43	0.67	0.67	-0.44	-0.25	0.22
Total Common Equity	1,439	1,349	1,318	1,122	1,051	1,040
Minority Interest	30.32	26	18.41	10.76	9.14	11.35
Shareholders' Equity	1,470	1,375	1,336	1,132	1,060	1,052
Total Liabilities & Equity	2,296	2,066	2,475	2,267	1,926	1,982
Total Debt	146.4	266.67	427.79	426.29	418.37	546.08
Net Cash (Debt)	334.9	188.4	-97.02	-203.34	-55.51	-164.26
Net Cash Per Share	11.57	6.52	-3.35	-7.04	-1.92	-6.49
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	681.55	600.22	588.08	399.3	334.28	414.31
Book Value Per Share	50.07	46.94	45.84	39.01	36.55	36.18
Tangible Book Value	1,439	1,349	1,318	1,121	1,050	1,037
Tangible Book Value Per Share	50.05	46.91	45.84	39.01	36.53	36.06
Land	463.61	463.33	463.33	462.84	462.95	463.23
Buildings	341.14	341.81	345.05	340.64	307.9	308.64
Machinery	107.73	111.69	126.07	115.65	136.15	124.66
Construction In Progress	-	-	-	-	54.76	-

Source: S&P Capital IQ. Standard template. Financial Sources.