Grade Upon Technology Corp (TPEX:6739)

Grade Upon Technology Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	380.71	261.16	111.47	78	70.51
Short-Term Investments	-	-	-	-	28.48
Trading Asset Securities	238.19	-	-	-	-
Cash & Short-Term Investments	618.9	261.16	111.47	78	98.99
Cash Growth	136.98%	134.29%	42.92%	-21.21%	264.96%
Accounts Receivable	42.12	46.99	81.88	74.67	37.96
Other Receivables	2.16	0.24	0.33	0.05	0.53
Receivables	44.29	47.23	82.21	74.72	38.49
Inventory	67.05	60.4	80.43	94.84	53.2
Prepaid Expenses	2.95	4.49	2.22	3.78	4.38
Other Current Assets	0.95	0.19	0.02	0.93	0.56
Total Current Assets	734.13	373.46	276.35	252.26	195.63
Property, Plant & Equipment	107.45	93.39	82.88	87.1	92.94
Long-Term Investments	14.27	3.17	-	-	-
Other Intangible Assets	3.26	4.51	5.39	7.14	8.33
Long-Term Deferred Tax Assets	13.41	10.27	14.27	15.28	17.79
Other Long-Term Assets	41.51	0.6	0.73	0.91	0.49
Total Assets	914.02	485.4	379.63	362.69	315.18
Accounts Payable	23.83	10.74	28.05	29.67	8.68
Accrued Expenses	-	19.9	13.82	13.5	15.22
Short-Term Debt	-	-	43	43	43
Current Portion of Long-Term Debt	-	0.7	-	-	-
Current Portion of Leases	1.47	1.44	1.47	1.24	2.29
Current Income Taxes Payable	27.91	13.4	8.21	6.64	11.34
Current Unearned Revenue	60.16	34.36	-	17.05	5.1
Other Current Liabilities	44.64	14.78	12.99	11.39	4.18
Total Current Liabilities	158.01	95.32	107.53	122.49	89.8
Long-Term Debt	-	34.3	-	-	-
Long-Term Leases	0.29	1.04	1.94	2.56	0.99
Long-Term Deferred Tax Liabilities	0.37	0.28	-	0.74	0
Total Liabilities	158.67	130.94	109.47	125.79	90.8
Common Stock	232.21	202.33	180.7	180	180
Additional Paid-In Capital	-	84.63	42.49	41.5	-
Retained Earnings	164.78	77.91	48.2	17.12	5.97
Treasury Stock	-3.11	-8.58	-	-	-
Comprehensive Income & Other	361.48	-1.84	-1.24	-1.73	38.41
Total Common Equity	755.36	354.45	270.15	236.9	224.38
Shareholders' Equity	755.36	354.45	270.15	236.9	224.38
Total Liabilities & Equity	914.02	485.4	379.63	362.69	315.18
Total Debt	1.76	37.49	46.42	46.8	46.28
Net Cash (Debt)	617.14	223.67	65.05	31.2	52.71
Net Cash Growth	175.91%	243.84%	108.53%	-40.81%	-
Net Cash Per Share	28.76	11.20	3.59	1.73	2.92
Filing Date Shares Outstanding	23.13	19.92	18.07	18	18
Total Common Shares Outstanding	23.13	19.92	18.07	18	18
Working Capital	576.13	278.14	168.82	129.77	105.83
Book Value Per Share	32.66	17.79	14.95	13.16	12.47
Tangible Book Value	752.1	349.94	264.76	229.76	216.05
Tangible Book Value Per Share	32.52	17.57	14.65	12.76	12.00
Land	-	51.26	51.26	51.26	51.26
Buildings	-	28.66	28.66	28.66	28.66
Machinery	-	5.92	16.28	16.72	15.46
Leasehold Improvements	-	3.19	3.19	3.11	3.11

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