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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	347.15	380.71	261.16	111.47	78	70.51
Short-Term Investments	150	-	-	-	-	28.48
Trading Asset Securities	198.33	238.19	-	-	-	-
Cash & Short-Term Investments	695.48	618.9	261.16	111.47	78	98.99
Cash Growth	105.44%	136.98%	134.29%	42.92%	-21.21%	264.96%
Accounts Receivable	49.59	42.12	46.99	81.88	74.67	37.96
Other Receivables	1.43	2.16	0.24	0.33	0.05	0.53
Receivables	51.03	44.29	47.23	82.21	74.72	38.49
Inventory	79.78	67.05	60.4	80.43	94.84	53.2
Prepaid Expenses	4.95	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	831.91	734.13	373.46	276.35	252.26	195.63
Property, Plant & Equipment	144.78	107.45	93.39	82.88	87.1	92.94
Long-Term Investments	10.55	14.27	3.17	-	-	-
Other Intangible Assets	3.06	3.26	4.51	5.39	7.14	8.33
Long-Term Deferred Tax Assets	14.04	13.41	10.27	14.27	15.28	17.79
Other Long-Term Assets	1.66	41.51	0.6	0.73	0.91	0.49
Total Assets	1,006	914.02	485.4	379.63	362.69	315.18
Accounts Payable	24	23.83	10.74	28.05	29.67	8.68
Accrued Expenses	23.63	29.64	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	1.03	1.47	1.44	1.47	1.24	2.29
Current Income Taxes Payable	44.86	27.91	13.4	8.21	6.64	11.34
Current Unearned Revenue	73.48	60.16	34.36	-	17.05	5.1
Other Current Liabilities	131.83	15	14.78	12.99	11.39	4.18
Total Current Liabilities	298.82	158.01	95.32	107.53	122.49	89.8
Long-Term Debt	-	-	34.3	-	-	-
Long-Term Leases	0.22	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	299.4	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	367.17	361.95	84.63	42.49	41.5	-
Retained Earnings	111.38	164.78	77.91	48.2	17.12	5.97
Treasury Stock	-3.11	-3.11	-8.58	-	-	-
Comprehensive Income & Other	-1.46	-0.47	-1.84	-1.24	-1.73	38.41
Total Common Equity	706.59	755.36	354.45	270.15	236.9	224.38
Shareholders' Equity	706.59	755.36	354.45	270.15	236.9	224.38
Total Liabilities & Equity	1,006	914.02	485.4	379.63	362.69	315.18
Total Debt	1.24	1.76	37.49	46.42	46.8	46.28
Net Cash (Debt)	694.24	617.14	223.67	65.05	31.2	52.71
Net Cash Growth	130.93%	175.91%	243.84%	108.53%	-40.81%	-
Net Cash Per Share	31.31	28.77	11.20	3.59	1.73	2.92
Filing Date Shares Outstanding	23.15	23.11	19.92	18.07	18	18
Total Common Shares Outstanding	23.15	23.11	19.92	18.07	18	18
Working Capital	533.09	576.13	278.14	168.82	129.77	105.83
Book Value Per Share	30.53	32.69	17.79	14.95	13.16	12.47
Tangible Book Value	703.54	752.1	349.94	264.76	229.76	216.05
Tangible Book Value Per Share	30.39	32.55	17.57	14.65	12.76	12.00
Land	80.07	59.98	51.26	51.26	51.26	51.26
Buildings	56.68	38.14	28.66	28.66	28.66	28.66
Machinery	6.11	5.48	5.92	16.28	16.72	15.46
Leasehold Improvements	3.19	3.19	3.19	3.19	3.11	3.11

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