Grade Upon Technology Corp (TPEX: 6739)

Grade Upon Technology 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	324.52	261.16	111.47	78	70.51	27.12
Short-Term Investments	-	-	-	-	28.48	-
Cash & Short-Term Investments	354.89	261.16	111.47	78	98.99	27.12
Cash Growth	138.96%	134.29%	42.92%	-21.21%	264.96%	-47.66%
Accounts Receivable	47.59	46.99	81.88	74.67	37.96	38.84
Other Receivables	0.31	0.24	0.33	0.05	0.53	0.09
Receivables	47.89	47.23	82.21	74.72	38.49	38.93
Inventory	59.96	60.4	80.43	94.84	53.2	94.79
Prepaid Expenses	3.23	4.49	2.22	3.78	4.38	14.86
Other Current Assets	0.48	0.19	0.02	0.93	0.56	0.18
Total Current Assets	466.46	373.46	276.35	252.26	195.63	175.89
Property, Plant & Equipment	90.66	93.39	82.88	87.1	92.94	95.62
Long-Term Investments	10.65	3.17	-	-	-	-
Other Intangible Assets	3.72	4.51	5.39	7.14	8.33	10.56
Long-Term Deferred Tax Assets	12.85	10.27	14.27	15.28	17.79	20.7
Other Long-Term Assets	0.78	0.6	0.73	0.91	0.49	0.94
Total Assets	585.12	485.4	379.63	362.69	315.18	303.72
Accounts Payable	29.25	10.74	28.05	29.67	8.68	6.23
Accrued Expenses	17.57	19.9	13.82	13.5	15.22	14.92
Short-Term Debt	-	-	43	43	43	43
Current Portion of Long-Term Debt	4.92	0.7	-	-	-	-
Current Portion of Leases	1.64	1.44	1.47	1.24	2.29	2.56
Current Income Taxes Payable	14.7	13.4	8.21	6.64	11.34	14.91
Current Unearned Revenue	62	34.36	-	17.05	5.1	1.55
Other Current Liabilities	58.09	14.78	12.99	11.39	4.18	3.65
Total Current Liabilities	188.17	95.32	107.53	122.49	89.8	86.81
Long-Term Debt	30.08	34.3	-	-	-	-
Long-Term Leases	0.82	1.04	1.94	2.56	0.99	3.25
Long-Term Deferred Tax Liabilities	0.28	0.28	-	0.74	0	0.42
Total Liabilities	219.34	130.94	109.47	125.79	90.8	90.48
Common Stock	202.93	202.33	180.7	180	180	180
Additional Paid-In Capital	84.95	84.63	42.49	41.5	-	-
Retained Earnings	87.21	77.91	48.2	17.12	5.97	-5.02
Treasury Stock	-8.58	-8.58	-	-	-	-
Comprehensive Income & Other	-0.73	-1.84	-1.24	-1.73	38.41	38.26
Total Common Equity	365.78	354.45	270.15	236.9	224.38	213.24
Shareholders' Equity	365.78	354.45	270.15	236.9	224.38	213.24
Total Liabilities & Equity	585.12	485.4	379.63	362.69	315.18	303.72
Total Debt	37.46	37.49	46.42	46.8	46.28	48.81
Net Cash (Debt)	317.44	223.67	65.05	31.2	52.71	-21.69
Net Cash Growth	117.63%	243.84%	108.53%	-40.81%	-	-
Net Cash Per Share	15.52	11.20	3.59	1.73	2.92	-1.20
Filing Date Shares Outstanding	19.98	19.92	18.07	18	18	18
Total Common Shares Outstanding	19.98	19.92	18.07	18	18	18
Working Capital	278.29	278.14	168.82	129.77	105.83	89.09
Book Value Per Share	18.31	17.79	14.95	13.16	12.47	11.85
Tangible Book Value	362.06	349.94	264.76	229.76	216.05	202.68
Tangible Book Value Per Share	18.12	17.57	14.65	12.76	12.00	11.26
Land	51.26	51.26	51.26	51.26	51.26	51.26
Buildings	28.66	28.66	28.66	28.66	28.66	14.75
Machinery	6.25	5.92	16.28	16.72	15.46	11.04
Construction In Progress	-	-	-	-	-	14.12
Leasehold Improvements	3.19	3.19	3.19	3.11	3.11	3.11

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