Grade Upon Technology Corp (TPEX:6739)

Grade Upon Technology 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	482.6	380.71	261.16	111.47	78	70.51
Short-Term Investments	-	-	-	-	-	28.48
Trading Asset Securities	161.38	238.19	-	-	-	-
Cash & Short-Term Investments	643.98	618.9	261.16	111.47	78	98.99
Cash Growth	81.46%	136.98%	134.29%	42.92%	-21.21%	264.96%
Accounts Receivable	45.42	42.12	46.99	81.88	74.67	37.96
Other Receivables	1.72	2.16	0.24	0.33	0.05	0.53
Receivables	47.14	44.29	47.23	82.21	74.72	38.49
Inventory	101.41	67.05	60.4	80.43	94.84	53.2
Prepaid Expenses	7.15	2.95	4.49	2.22	3.78	4.38
Other Current Assets	0.68	0.95	0.19	0.02	0.93	0.56
Total Current Assets	800.36	734.13	373.46	276.35	252.26	195.63
Property, Plant & Equipment	145.53	107.45	93.39	82.88	87.1	92.94
Long-Term Investments	26.05	14.27	3.17	-	-	-
Other Intangible Assets	6.82	3.26	4.51	5.39	7.14	8.33
Long-Term Deferred Tax Assets	19	13.41	10.27	14.27	15.28	17.79
Other Long-Term Assets	128.28	41.51	0.6	0.73	0.91	0.49
Total Assets	1,126	914.02	485.4	379.63	362.69	315.18
Accounts Payable	24.76	23.83	10.74	28.05	29.67	8.68
Accrued Expenses	-	29.64	19.9	13.82	13.5	15.22
Short-Term Debt	26.29	-	-	43	43	43
Current Portion of Long-Term Debt	-	-	0.7	-	-	-
Current Portion of Leases	1.22	1.47	1.44	1.47	1.24	2.29
Current Income Taxes Payable	32.16	27.91	13.4	8.21	6.64	11.34
Current Unearned Revenue	97.56	60.16	34.36	-	17.05	5.1
Other Current Liabilities	166.72	15	14.78	12.99	11.39	4.18
Total Current Liabilities	348.7	158.01	95.32	107.53	122.49	89.8
Long-Term Debt	-	-	34.3	-	-	-
Long-Term Leases	1.15	0.29	1.04	1.94	2.56	0.99
Long-Term Deferred Tax Liabilities	0.37	0.37	0.28	-	0.74	0
Total Liabilities	350.23	158.67	130.94	109.47	125.79	90.8
Common Stock	232.61	232.21	202.33	180.7	180	180
Additional Paid-In Capital	368.17	361.95	84.63	42.49	41.5	-
Retained Earnings	181.63	164.78	77.91	48.2	17.12	5.97
Treasury Stock	-3.11	-3.11	-8.58	-	-	-
Comprehensive Income & Other	-3.49	-0.47	-1.84	-1.24	-1.73	38.41
Total Common Equity	775.81	755.36	354.45	270.15	236.9	224.38
Shareholders' Equity	775.81	755.36	354.45	270.15	236.9	224.38
Total Liabilities & Equity	1,126	914.02	485.4	379.63	362.69	315.18
Total Debt	28.66	1.76	37.49	46.42	46.8	46.28
Net Cash (Debt)	615.32	617.14	223.67	65.05	31.2	52.71
Net Cash Growth	93.84%	175.91%	243.84%	108.53%	-40.81%	-
Net Cash Per Share	26.87	28.77	11.20	3.59	1.73	2.92
Filing Date Shares Outstanding	23.18	23.11	19.92	18.07	18	18
Total Common Shares Outstanding	23.18	23.11	19.92	18.07	18	18
Working Capital	451.65	576.13	278.14	168.82	129.77	105.83
Book Value Per Share	33.47	32.69	17.79	14.95	13.16	12.47
Tangible Book Value	768.99	752.1	349.94	264.76	229.76	216.05
Tangible Book Value Per Share	33.17	32.55	17.57	14.65	12.76	12.00
Land	-	59.98	51.26	51.26	51.26	51.26
Buildings	-	38.14	28.66	28.66	28.66	28.66
Machinery	-	5.48	5.92	16.28	16.72	15.46
Leasehold Improvements	-	3.19	3.19	3.19	3.11	3.11

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