Up Young Cornerstone Corp. (TPEX:6728)

Up Young Cornerstone 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	86.36	301.17	61.65	131.5	148.46	144.57
Cash & Short-Term Investments	86.36	301.17	61.65	131.5	148.46	144.57
Cash Growth	25.65%	388.50%	-53.12%	-11.42%	2.69%	291.89%
Accounts Receivable	665.09	426.27	296.05	190.94	170.26	110.58
Other Receivables	0.05	0.02	0.04	0.1	0.02	0.59
Receivables	665.14	426.29	296.09	203.37	170.28	111.17
Inventory	1,541	844.94	628.25	784.75	520.42	334.77
Prepaid Expenses	129.27	61.57	31.84	33.22	21.39	50.84
Other Current Assets	0.08	0.18	0.1	0.21	2.54	0.05
Total Current Assets	2,421	1,634	1,018	1,153	863.1	641.39
Property, Plant & Equipment	1,729	1,544	819.61	428.56	297.87	336.77
Long-Term Investments	3.48	2.24	1.48	-	1.49	-
Long-Term Deferred Tax Assets	55.78	38.82	30.79	21.36	34.47	18.31
Other Long-Term Assets	146.25	125.96	89.13	90.88	34.98	35.29
Total Assets	4,356	3,345	1,959	1,694	1,232	1,032
Accounts Payable	60.13	28.29	10.44	23.05	27.38	5.23
Accrued Expenses	98.08	143.38	105.26	82.99	65.43	40.8
Short-Term Debt	516	1.76	190	273	-	-
Current Portion of Long-Term Debt	65	65	-	-	-	26.67
Current Portion of Leases	56.97	37.38	31.24	23.73	13.45	15.38
Current Income Taxes Payable	60.5	50.41	35.19	24.9	68.92	18.31
Current Unearned Revenue	92.14	53.05	24.7	22.9	17.29	25.76
Other Current Liabilities	546.29	207.18	120.08	91.26	79.41	74.42
Total Current Liabilities	1,495	586.45	516.91	541.81	271.86	206.57
Long-Term Debt	720	720	337	65	-	26.67
Long-Term Leases	244.03	77.82	78.67	67.26	46.3	51.75
Long-Term Deferred Tax Liabilities	-	-	-	0.08	-	-
Other Long-Term Liabilities	0.23	0.22	1.02	0.03	0.04	0.06
Total Liabilities	2,469	1,395	945.07	685.24	328.22	298.78
Common Stock	301.1	301.1	230	230	230	230
Additional Paid-In Capital	898.54	897.28	178.54	178.54	178.54	178.54
Retained Earnings	690.77	757.28	602.95	597.57	492.66	319.65
Comprehensive Income & Other	-4.32	-4.98	2.38	2.49	2.48	-0.48
Total Common Equity	1,886	1,951	1,014	1,009	903.68	727.71
Minority Interest	-	-	-	-	-	5.27
Shareholders' Equity	1,886	1,951	1,014	1,009	903.68	732.98
Total Liabilities & Equity	4,356	3,345	1,959	1,694	1,232	1,032
Total Debt	1,602	901.96	636.91	428.99	59.74	120.46
Net Cash (Debt)	-1,516	-600.79	-575.26	-297.49	88.71	24.11
Net Cash Growth	-	-	-	-	267.95%	-
Net Cash Per Share	-50.53	-22.75	-24.76	-12.79	3.82	1.20
Filing Date Shares Outstanding	30.11	30.11	23	23	23	23
Total Common Shares Outstanding	30.11	30.11	23	23	23	23
Working Capital	926.24	1,048	501.02	611.24	591.24	434.83
Book Value Per Share	62.64	64.79	44.08	43.85	39.29	31.64
Tangible Book Value	1,886	1,951	1,014	1,009	903.68	727.71
Tangible Book Value Per Share	62.64	64.79	44.08	43.85	39.29	31.64
Land	1,073	1,073	530.97	208.62	114.04	114.04
Buildings	82.28	82.28	62.8	43.66	43.66	46.48
Machinery	554.65	529.33	437.29	401.95	360.54	351.74
Construction In Progress	141.06	140.38	31.72	0.4	-	-

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