Luminescence Technology Corp. (TPEX:6729)

Luminescence Technology Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	175.12	175.73	158.01	196.42	187.89	198.77
Short-Term Investments	50	50	-	-	36.14	-
Cash & Short-Term Investments	225.12	225.73	158.01	196.42	224.03	198.77
Cash Growth	41.73%	42.86%	-19.55%	-12.33%	12.71%	0.91%
Accounts Receivable	8	5.38	8.63	8.74	8.6	11.96
Other Receivables	1.02	2.45	0.22	0.17	0.23	0.06
Receivables	9.02	7.83	8.85	8.91	8.83	12.02
Inventory	67.9	65.6	66.3	66.19	63.02	54.42
Other Current Assets	1.52	0.93	6.59	1.95	0.84	13.25
Total Current Assets	303.57	300.1	239.75	273.47	296.71	278.46
Property, Plant & Equipment	101.08	99.35	108.83	105.82	67.38	76.88
Other Intangible Assets	-	-	0	0.01	0.02	0.07
Long-Term Deferred Tax Assets	1.15	1.15	1.18	1.23	0.33	0.78
Other Long-Term Assets	1.66	1.66	1.66	0.72	1.24	1.54
Total Assets	407.45	402.26	351.43	381.24	365.68	357.73

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	1.22	1.61	0.54	0.91	2.18	2.62
Accrued Expenses	8.28	12.28	9.58	10.02	22.51	18.15
Current Portion of Leases	2.78	1.85	2.77	0.96	2.46	2.57
Current Unearned Revenue	2.37	3.56	8.35	1.74	-	-
Other Current Liabilities	33.65	2.29	5.28	8.39	-	-
Total Current Liabilities	48.3	21.59	26.52	22.01	27.15	23.35
Long-Term Debt	-	-	-	30	-	-
Long-Term Leases	4.82	2.47	4.32	0.98	1.94	4.41
Long-Term Deferred Tax Liabilities	0.88	0.88	0.1	-	0.93	-
Other Long-Term Liabilities	2.63	2.63	2.69	2.69	1.67	1.67
Total Liabilities	56.62	27.57	33.63	55.68	31.68	29.42

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	276.61	276.61	251.61	251.61	251.61	251.61
Additional Paid-In Capital	40.61	50.58	21.37	21.37	36.47	36.47
Retained Earnings	33.61	47.5	44.81	52.57	45.92	40.24
Shareholders' Equity	350.83	374.69	317.8	325.56	334	328.32
Total Liabilities & Equity	407.45	402.26	351.43	381.24	365.68	357.73

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	7.59	4.32	7.09	31.94	4.4	6.98
Net Cash (Debt)	217.53	221.41	150.92	164.48	219.63	191.79
Net Cash Growth	42.07%	46.71%	-8.24%	-25.11%	14.51%	1.93%
Net Cash Per Share	7.99	8.53	5.94	6.47	8.63	7.58
Filing Date Shares Outstanding	27.66	27.66	25.16	25.16	25.16	25.16
Total Common Shares Outstanding	27.66	27.66	25.16	25.16	25.16	25.16
Working Capital	255.27	278.51	213.24	251.46	269.57	255.11
Book Value Per Share	12.68	13.55	12.63	12.94	13.27	13.05
Tangible Book Value	350.83	374.69	317.8	325.55	333.98	328.25
Tangible Book Value Per Share	12.68	13.55	12.63	12.94	13.27	13.05
Land	-	23.94	23.94	23.94	12.16	12.16
Buildings	-	59.35	62.07	62.07	25.7	25.7
Machinery	-	16.29	28.52	36.32	48.74	50.31
Leasehold Improvements	-	33.39	36.64	34.53	32.62	33.18

Data Source: S&P Global Market Intelligence Last updated: Aug 12, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Oct 8, 2026

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