Tech-Top Engineering CO., LTD (TPEX:6750)

TPEX:6750 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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	498.65	382.61	422.59	379.22	283.59	180.82
Short-Term Investments	9.57	3.07	3.08	2.88	3.18	1.03
Trading Asset Securities	-	-	-	4.6	2.61	-
Cash & Short-Term Investments	508.21	385.68	425.68	386.7	289.39	181.85
Cash Growth	44.14%	-9.40%	10.08%	33.63%	59.14%	-22.12%
Accounts Receivable	1,212	1,393	1,590	1,372	1,080	696.79
Other Receivables	16.02	17.27	15.32	15.03	4.96	7.11
Receivables	1,228	1,410	1,605	1,391	1,089	707.35
Inventory	36.71	1.64	-	0.05	0.34	12.8
Prepaid Expenses	13.77	7.63	10.63	6.28	82.02	6.43
Other Current Assets	476.7	415.09	336.38	349.52	185.36	106.99
Total Current Assets	2,264	2,220	2,378	2,133	1,646	1,015
Property, Plant & Equipment	555.28	466.18	500.78	516	245.45	240.77
Long-Term Investments	24.81	18.63	15.92	12.39	9.72	8.02
Other Intangible Assets	2.13	2.41	2.62	1.62	2.38	0.31
Long-Term Deferred Tax Assets	41.37	46.32	44.34	44.3	38.09	37.61
Other Long-Term Assets	60.25	61.03	46.43	41.13	34.68	28.38
Total Assets	2,948	2,815	2,988	2,749	1,976	1,331
Accounts Payable	643.82	818.58	916.87	751.63	791.39	448.62
Accrued Expenses	66.92	82.52	80.04	79.95	60.22	43.78
Short-Term Debt	149.16	163.49	346.04	309.87	235.61	149.91
Current Portion of Long-Term Debt	32.88	29.62	29.74	39.5	8.44	7.54
Current Portion of Leases	8.17	7.17	8.37	8.04	2.25	1.05
Current Income Taxes Payable	13.26	31.54	28.97	45.22	20.64	19.07
Current Unearned Revenue	812.91	617.63	541.82	499.86	271.33	191.21
Other Current Liabilities	82.1	29.93	35.51	20.68	18.08	12.55
Total Current Liabilities	1,809	1,780	1,987	1,755	1,408	873.71
Long-Term Debt	227.41	181.56	208.81	226.58	109.87	81.53
Long-Term Leases	64.21	66.5	73.67	81.35	21.74	21.15
Long-Term Deferred Tax Liabilities	75.58	54.78	46.57	32.43	27.01	16.67
Other Long-Term Liabilities	14.2	14.46	13.06	13.18	5.43	0.08
Total Liabilities	2,207	2,114	2,347	2,127	1,590	1,011
Common Stock	332.07	332.07	332.07	332.07	282.07	282.07
Additional Paid-In Capital	75.64	75.84	75.84	75.84	0.18	0.17
Retained Earnings	208.65	191.18	152.85	140.66	76.66	31.07
Comprehensive Income & Other	-16.94	-33.79	-29.02	-27.56	-20.76	-22.29
Total Common Equity	599.43	565.31	531.74	521.02	338.15	291.03
Minority Interest	140.94	135.21	109.07	101.03	48.25	28.72
Shareholders' Equity	740.37	700.51	640.81	622.04	386.39	319.75
Total Liabilities & Equity	2,948	2,815	2,988	2,749	1,976	1,331
Total Debt	481.83	448.33	666.63	665.34	377.9	261.17
Net Cash (Debt)	26.38	-62.65	-240.95	-278.64	-88.52	-79.33
Net Cash Per Share	0.78	-1.86	-7.20	-9.52	-3.10	-2.81
Filing Date Shares Outstanding	33.21	33.21	33.21	33.21	28.21	28.21
Total Common Shares Outstanding	33.21	33.21	33.21	33.21	28.21	28.21
Working Capital	454.62	439.84	390.25	378.59	237.85	141.71
Book Value Per Share	18.05	17.02	16.01	15.69	11.99	10.32
Tangible Book Value	597.3	562.9	529.12	519.39	335.77	290.72
Tangible Book Value Per Share	17.99	16.95	15.93	15.64	11.90	10.31
Land	104.6	49.53	49.53	49.53	49.53	49.53
Buildings	109.91	83.09	84.03	83.31	83.57	82.86
Machinery	407.28	400.24	374.52	365.89	124.17	110.93
Construction In Progress	20.63	1.28	19.62	5.61	3.58	5.66
Leasehold Improvements	-	-	-	-	0.13	0.13

Updated Aug 13, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.