Diamond Biotechnology Co., Ltd (TPEX:6815)

Diamond Biotechnology 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	145.14	156.1	78.52	98.47	51.21	62.36
Trading Asset Securities	60	90	-	-	-	-
Cash & Short-Term Investments	205.14	246.1	78.52	98.47	51.21	62.36
Cash Growth	-8.48%	213.44%	-20.27%	92.30%	-17.88%	10.31%
Accounts Receivable	194.95	252.44	199.48	146	182.96	97.13
Other Receivables	1.32	0.05	0.25	-	3.13	0.26
Receivables	196.27	252.49	199.73	146	186.09	97.39
Inventory	179.62	133.81	79.41	82.3	94.88	64.55
Prepaid Expenses	22.77	32.66	12.13	20.33	13.26	18.99
Other Current Assets	17.49	24.35	27.64	22.12	10.06	2
Total Current Assets	621.28	689.41	397.44	369.22	355.49	245.29
Property, Plant & Equipment	343.47	349.94	375.31	184.27	131.21	158.07
Other Intangible Assets	1.4	3.57	7.77	12.89	18.32	23.81
Long-Term Accounts Receivable	2.44	3.5	5.5	-	-	-
Long-Term Deferred Tax Assets	2.45	1.54	0.86	0.53	0.82	0.31
Other Long-Term Assets	10.79	8.37	12.04	63.55	35.1	10.29
Total Assets	981.82	1,056	798.91	630.46	540.94	437.77
Accounts Payable	31.95	71.79	52.75	63.7	50.21	36.79
Accrued Expenses	29.72	32.49	20.83	18.73	18.56	13.74
Short-Term Debt	20	15	106.37	129.47	65	30
Current Portion of Long-Term Debt	36.65	12.1	40.11	19.77	13.86	5.83
Current Portion of Leases	3.75	2.12	3.95	22.71	23.87	24.79
Current Income Taxes Payable	10.64	22.43	13.12	17.01	13.48	2.83
Current Unearned Revenue	24.9	30.47	13.53	11.95	4.85	11.13
Other Current Liabilities	17.61	23.7	15.17	18.63	11.11	6
Total Current Liabilities	175.22	210.1	265.83	301.97	200.94	131.13
Long-Term Debt	184.96	220.3	185.45	21.6	41.37	22.78
Long-Term Leases	3.59	2.06	0.28	3.68	25.52	51.61
Long-Term Deferred Tax Liabilities	0.01	0.04	-	-	-	-
Other Long-Term Liabilities	0.79	0.79	0.97	0.52	-	0.06
Total Liabilities	364.55	433.28	452.52	327.77	267.83	205.58
Common Stock	337.95	337.95	274.85	247.81	213.9	204.96
Additional Paid-In Capital	195.71	195.71	-	-	-	-
Retained Earnings	46.42	102.76	71.61	54.93	59.27	27.28
Treasury Stock	-16.86	-13.11	-	-	-	-
Comprehensive Income & Other	54.04	-0.26	-0.06	-0.05	-0.05	-0.05
Shareholders' Equity	617.26	623.05	346.39	302.69	273.11	232.19
Total Liabilities & Equity	981.82	1,056	798.91	630.46	540.94	437.77
Total Debt	248.94	251.58	336.15	197.23	169.62	135.02
Net Cash (Debt)	-43.8	-5.48	-257.64	-98.76	-118.42	-72.66
Net Cash Per Share	-1.10	-0.14	-7.02	-2.72	-3.26	-2.07
Filing Date Shares Outstanding	39.74	39.74	36.31	36.31	36.31	36.31
Total Common Shares Outstanding	39.74	39.74	36.31	36.31	36.31	36.31
Working Capital	446.06	479.31	131.61	67.25	154.55	114.17
Book Value Per Share	15.53	15.68	9.54	8.34	7.52	6.39
Tangible Book Value	615.87	619.48	338.62	289.8	254.79	208.38
Tangible Book Value Per Share	15.50	15.59	9.33	7.98	7.02	5.74
Land	161.02	161.02	161.02	79.24	-	-
Buildings	145.32	145.32	119.6	-	-	-
Machinery	61.98	48.07	106.97	79.28	78.08	86.28

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