Study King Co., Ltd. (TPEX:6780)

Study King 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	58.17	73.14	66.14	82.32	84.63	111.22
Short-Term Investments	135	135	135	145	140	104.82
Cash & Short-Term Investments	193.17	208.14	201.14	227.32	224.63	216.04
Cash Growth	3.29%	3.48%	-11.52%	1.19%	3.98%	19.35%
Accounts Receivable	41.36	30.79	19.34	23.16	34.01	26.2
Other Receivables	-	3.77	4.19	0.82	0.41	0.43
Receivables	41.36	34.56	23.53	23.98	34.42	26.62
Inventory	15.83	17.47	26.98	31.05	29.57	27.18
Prepaid Expenses	10.65	7.46	10.2	13.35	7.93	4.92
Other Current Assets	2	2	2	2	2	5.95
Total Current Assets	263	269.63	263.85	297.7	298.56	280.71
Property, Plant & Equipment	22.56	28.77	7.9	13.69	26.59	22.46
Other Intangible Assets	3.81	4.57	3.39	4.45	5.78	5.81
Long-Term Deferred Tax Assets	2.73	3.21	4.41	5.8	3.55	0.39
Other Long-Term Assets	3.39	3.76	3.24	3.58	3.76	3.59
Total Assets	295.49	309.94	282.78	325.22	338.24	312.96
Accounts Payable	3.49	7.57	6.44	11.64	9.72	5.06
Accrued Expenses	35.33	34.56	34.69	40.7	38.33	38.59
Current Portion of Leases	7.6	11.16	4.7	8.48	10.6	8.78
Current Income Taxes Payable	1.67	0.22	2.26	4.5	2.07	4.28
Other Current Liabilities	6.37	6.35	6.89	6.72	12.26	7.96
Total Current Liabilities	54.46	59.86	54.96	72.04	72.98	64.67
Long-Term Leases	14.12	15.88	2.32	2.74	11.16	11.41
Long-Term Unearned Revenue	8.3	11.14	17.64	18.14	10.21	3.25
Long-Term Deferred Tax Liabilities	-	0	-	-	-	0.23
Total Liabilities	76.88	86.88	74.93	92.92	94.35	79.56
Common Stock	164.7	164.7	164.7	164.7	164.7	136.85
Additional Paid-In Capital	35.54	35.54	35.54	35.54	52.01	50.09
Retained Earnings	23.22	27.68	12.47	32.14	27.28	46.35
Treasury Stock	-4.85	-4.85	-4.85	-	-	-
Comprehensive Income & Other	-	-	-	-0.07	-0.1	0.11
Total Common Equity	218.61	223.06	207.85	232.31	243.89	233.39
Shareholders' Equity	218.61	223.06	207.85	232.31	243.89	233.39
Total Liabilities & Equity	295.49	309.94	282.78	325.22	338.24	312.96
Total Debt	21.72	27.05	7.02	11.22	21.75	20.19
Net Cash (Debt)	171.45	181.09	194.12	216.1	202.88	195.85
Net Cash Growth	-0.41%	-6.71%	-10.17%	6.51%	3.59%	17.25%
Net Cash Per Share	10.51	11.11	11.80	13.09	12.30	11.88
Filing Date Shares Outstanding	16.26	16.26	16.47	16.47	16.47	16.42
Total Common Shares Outstanding	16.26	16.26	16.47	16.47	16.47	16.42
Working Capital	208.54	209.77	208.88	225.66	225.57	216.04
Book Value Per Share	13.45	13.72	12.62	14.10	14.81	14.21
Tangible Book Value	214.8	218.49	204.46	227.86	238.11	227.58
Tangible Book Value Per Share	13.21	13.44	12.41	13.83	14.46	13.86
Machinery	2.8	2.8	4.19	12.04	11.96	8.87
Leasehold Improvements	4.29	4.13	2.54	2.54	3.02	1.84

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