Best Precision Industrial Co., Ltd. (TPEX:6859)

Best Precision Industrial 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	857.06	766.74	996.06	855.51	612.45	342.21
Short-Term Investments	-	293.72	176.74	96.84	21.73	-
Cash & Short-Term Investments	857.06	1,060	1,173	952.34	634.17	342.21
Cash Growth	-19.57%	-9.58%	23.15%	50.17%	85.32%	215.82%
Accounts Receivable	289.99	173.3	113.82	210.46	137.94	216.3
Other Receivables	13.45	12.87	9.61	1.41	1.75	0.6
Receivables	303.44	186.17	123.43	211.88	139.69	216.9
Inventory	113.12	93.17	63.79	97.34	115.38	113.38
Prepaid Expenses	9.34	8.24	1.1	1.42	0.97	0.46
Other Current Assets	208.74	0.18	0.66	0.11	0.2	0.8
Total Current Assets	1,492	1,348	1,362	1,263	890.41	673.75
Property, Plant & Equipment	984.33	993.28	783.13	673.32	719.83	683.2
Other Intangible Assets	9.03	7.79	6.64	5.9	4.73	5.83
Long-Term Deferred Tax Assets	13.87	14.19	14.15	11.83	10.67	5.24
Other Long-Term Assets	28.45	38.76	46.06	166.81	68.95	45.14
Total Assets	2,527	2,402	2,212	2,121	1,695	1,413
Accounts Payable	101.08	57.06	38.24	58.72	57.54	78.24
Accrued Expenses	63.65	70.04	63.67	74.25	75.85	51.9
Short-Term Debt	-	180	150	-	-	-
Current Portion of Long-Term Debt	9.61	9.61	39.36	44.01	44.01	44.01
Current Portion of Leases	3.7	4.02	3.66	2.03	2.87	2.21
Current Income Taxes Payable	17.53	0.06	-	19.36	27.26	13.38
Current Unearned Revenue	17.98	26	3.32	11.03	26.8	20.4
Other Current Liabilities	118.18	108.92	8.41	8.81	16.04	9.19
Total Current Liabilities	331.73	455.72	306.66	218.2	250.37	219.33
Long-Term Debt	86.53	88.93	116.39	155.76	199.77	243.79
Long-Term Leases	2.56	3.34	3.1	1.56	2.42	0.98
Long-Term Deferred Tax Liabilities	10.26	9.1	1.23	4.64	0.55	0.24
Other Long-Term Liabilities	0.27	0.24	0.11	0.11	0.11	0.11
Total Liabilities	431.34	557.32	427.5	380.27	453.23	464.45
Common Stock	414.7	394.7	391.34	353.48	293.8	255.8
Additional Paid-In Capital	668.93	475.1	501.91	490.14	205.58	102.34
Retained Earnings	1,012	974.69	890.95	896.98	741.96	590.54
Comprehensive Income & Other	0.74	0.42	0.04	0.08	0.03	0.04
Shareholders' Equity	2,096	1,845	1,784	1,741	1,241	948.71
Total Liabilities & Equity	2,527	2,402	2,212	2,121	1,695	1,413
Total Debt	102.4	285.9	312.52	203.35	249.07	290.99
Net Cash (Debt)	754.66	774.56	860.27	748.99	385.1	51.22
Net Cash Growth	-1.28%	-9.96%	14.86%	94.49%	651.88%	-
Net Cash Per Share	18.84	19.58	21.78	20.39	11.21	1.83
Filing Date Shares Outstanding	41.47	39.47	39.14	38.88	35.55	30.95
Total Common Shares Outstanding	41.47	39.47	39.14	38.88	35.55	30.95
Working Capital	1,160	892.51	1,055	1,045	640.04	454.42
Book Value Per Share	50.54	46.74	45.59	44.77	34.92	30.65
Tangible Book Value	2,087	1,837	1,778	1,735	1,237	942.88
Tangible Book Value Per Share	50.33	46.55	45.42	44.62	34.79	30.46
Land	529.88	529.88	306.64	306.64	306.64	306.64
Buildings	137.29	137.29	137.29	135.66	135.66	135.66
Machinery	1,071	1,046	938.89	705.13	917.54	753.44
Construction In Progress	0.02	0.08	3.69	1.1	18.76	-

Updated Mar 13, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.