Grade Upon Technology Corp (TPEX:6739)

Grade Upon Technology Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	686.93	396.81	380.71	261.16	111.47	78
Trading Asset Securities	183.41	194.07	159.17	-	-	-
Cash & Short-Term Investments	870.34	590.88	539.88	261.16	111.47	78
Cash Growth	35.15%	9.45%	106.72%	134.29%	42.92%	-21.21%
Accounts Receivable	106.96	112.79	42.12	46.99	81.88	74.67
Other Receivables	1.92	1.89	2.16	0.24	0.33	0.05
Receivables	108.88	114.67	44.29	47.23	82.21	74.72
Inventory	175.46	118.45	67.05	60.4	80.43	94.84
Prepaid Expenses	11.61	9.7	2.95	4.49	2.22	3.78
Other Current Assets	-	-	79.98	0.19	0.02	0.93
Total Current Assets	1,166	833.7	734.13	373.46	276.35	252.26
Property, Plant & Equipment	157.08	143.92	107.45	93.39	82.88	87.1
Long-Term Investments	23.79	23.41	14.27	3.17	-	-
Other Intangible Assets	8.68	8.74	3.26	4.51	5.39	7.14
Long-Term Deferred Tax Assets	15.85	15.56	13.41	10.27	14.27	15.28
Other Long-Term Assets	308.4	269.18	41.51	0.6	0.73	0.91
Total Assets	1,680	1,295	914.02	485.4	379.63	362.69

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	64.69	30.89	23.83	10.74	28.05	29.67
Accrued Expenses	76.38	63.86	26.15	19.9	13.82	13.5
Short-Term Debt	-	-	-	-	43	43
Current Portion of Long-Term Debt	-	-	-	0.7	-	-
Current Portion of Leases	1.08	0.81	1.47	1.44	1.47	1.24
Current Income Taxes Payable	75.88	67.45	27.91	13.4	8.21	6.64
Current Unearned Revenue	96.52	82.04	60.16	34.36	-	17.05
Other Current Liabilities	329.74	24.8	18.49	14.78	12.99	11.39
Total Current Liabilities	644.28	269.85	158.01	95.32	107.53	122.49
Long-Term Debt	-	-	-	34.3	-	-
Long-Term Leases	0.51	0.78	0.29	1.04	1.94	2.56
Long-Term Deferred Tax Liabilities	3.7	0.03	0.37	0.28	-	0.74
Total Liabilities	648.49	270.66	158.67	130.94	109.47	125.79

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	233.93	233.68	232.21	202.33	180.7	180
Additional Paid-In Capital	370.36	370.32	361.95	84.63	42.49	41.5
Retained Earnings	430.48	423.33	164.78	77.91	48.2	17.12
Treasury Stock	-3.11	-3.11	-3.11	-8.58	-	-
Comprehensive Income & Other	-0.06	-0.38	-0.47	-1.84	-1.24	-1.73
Total Common Equity	1,032	1,024	755.36	354.45	270.15	236.9
Shareholders' Equity	1,032	1,024	755.36	354.45	270.15	236.9
Total Liabilities & Equity	1,680	1,295	914.02	485.4	379.63	362.69

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	1.59	1.59	1.76	37.49	46.42	46.8
Net Cash (Debt)	868.75	589.3	538.12	223.67	65.05	31.2
Net Cash Growth	41.19%	9.51%	140.58%	243.84%	108.53%	-40.81%
Net Cash Per Share	37.14	25.20	25.09	11.20	3.59	1.73
Filing Date Shares Outstanding	23.34	23.31	23.11	19.92	18.07	18
Total Common Shares Outstanding	23.34	23.31	23.11	19.92	18.07	18
Working Capital	521.99	563.85	576.13	278.14	168.82	129.77
Book Value Per Share	44.21	43.92	32.69	17.79	14.95	13.16
Tangible Book Value	1,023	1,015	752.1	349.94	264.76	229.76
Tangible Book Value Per Share	43.83	43.55	32.55	17.57	14.65	12.76
Land	87.98	79.17	59.98	51.26	51.26	51.26
Buildings	65.97	57.58	38.14	28.66	28.66	28.66
Machinery	7.5	7.1	5.48	5.92	16.28	16.72
Leasehold Improvements	3.19	3.19	3.19	3.19	3.19	3.11

Data Source: S&P Global Market Intelligence Last updated: Aug 14, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 6, 2026

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