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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	461.92	261.16	111.47	78	70.51	27.12
Short-Term Investments	-	-	-	-	28.48	-
Cash & Short-Term Investments	612.57	261.16	111.47	78	98.99	27.12
Cash Growth	-	134.29%	42.92%	-21.21%	264.96%	-47.66%
Accounts Receivable	39.3	46.99	81.88	74.67	37.96	38.84
Other Receivables	1.53	0.24	0.33	0.05	0.53	0.09
Receivables	40.82	47.23	82.21	74.72	38.49	38.93
Inventory	52.31	60.4	80.43	94.84	53.2	94.79
Prepaid Expenses	5.95	4.49	2.22	3.78	4.38	14.86
Other Current Assets	0.65	0.19	0.02	0.93	0.56	0.18
Total Current Assets	712.31	373.46	276.35	252.26	195.63	175.89
Property, Plant & Equipment	88.87	93.39	82.88	87.1	92.94	95.62
Long-Term Investments	19.91	3.17	-	-	-	-
Other Intangible Assets	3.69	4.51	5.39	7.14	8.33	10.56
Long-Term Deferred Tax Assets	12.81	10.27	14.27	15.28	17.79	20.7
Other Long-Term Assets	0.58	0.6	0.73	0.91	0.49	0.94
Total Assets	838.17	485.4	379.63	362.69	315.18	303.72
Accounts Payable	10.47	10.74	28.05	29.67	8.68	6.23
Accrued Expenses	22.05	19.9	13.82	13.5	15.22	14.92
Short-Term Debt	-	-	43	43	43	43
Current Portion of Long-Term Debt	7.05	0.7	-	-	-	-
Current Portion of Leases	1.66	1.44	1.47	1.24	2.29	2.56
Current Income Taxes Payable	16.22	13.4	8.21	6.64	11.34	14.91
Current Unearned Revenue	34.92	34.36	-	17.05	5.1	1.55
Other Current Liabilities	15.26	14.78	12.99	11.39	4.18	3.65
Total Current Liabilities	107.63	95.32	107.53	122.49	89.8	86.81
Long-Term Debt	27.95	34.3	-	-	-	-
Long-Term Leases	0.55	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	136.41	130.94	109.47	125.79	90.8	90.48
Common Stock	230.93	202.33	180.7	180	180	180
Additional Paid-In Capital	355.58	84.63	42.49	41.5	-	-
Retained Earnings	124.69	77.91	48.2	17.12	5.97	-5.02
Treasury Stock	-8.58	-8.58	-	-	-	-
Comprehensive Income & Other	-0.87	-1.84	-1.24	-1.73	38.41	38.26
Total Common Equity	701.76	354.45	270.15	236.9	224.38	213.24
Shareholders' Equity	701.76	354.45	270.15	236.9	224.38	213.24
Total Liabilities & Equity	838.17	485.4	379.63	362.69	315.18	303.72
Total Debt	37.21	37.49	46.42	46.8	46.28	48.81
Net Cash (Debt)	575.37	223.67	65.05	31.2	52.71	-21.69
Net Cash Growth	-	243.84%	108.53%	-40.81%	-	-
Net Cash Per Share	27.71	11.20	3.59	1.73	2.92	-1.20
Filing Date Shares Outstanding	22.94	19.92	18.07	18	18	18
Total Common Shares Outstanding	22.94	19.92	18.07	18	18	18
Working Capital	604.68	278.14	168.82	129.77	105.83	89.09
Book Value Per Share	30.60	17.79	14.95	13.16	12.47	11.85
Tangible Book Value	698.07	349.94	264.76	229.76	216.05	202.68
Tangible Book Value Per Share	30.44	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	5.92	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.