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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1,011	766.74	996.06	855.51	612.45	342.21
Short-Term Investments	17.09	293.72	176.74	96.84	21.73	-
Cash & Short-Term Investments	1,028	1,060	1,173	952.34	634.17	342.21
Cash Growth	41.69%	-9.58%	23.15%	50.17%	85.32%	215.82%
Accounts Receivable	154.41	173.3	113.82	210.46	137.94	216.3
Other Receivables	7.42	12.87	9.61	1.41	1.75	0.6
Receivables	161.83	186.17	123.43	211.88	139.69	216.9
Inventory	85.55	93.17	63.79	97.34	115.38	113.38
Prepaid Expenses	7.04	8.24	1.1	1.42	0.97	0.46
Other Current Assets	194.12	0.18	0.66	0.11	0.2	0.8
Total Current Assets	1,476	1,348	1,362	1,263	890.41	673.75
Property, Plant & Equipment	928.47	993.28	783.13	673.32	719.83	683.2
Other Intangible Assets	7.54	7.79	6.64	5.9	4.73	5.83
Long-Term Deferred Tax Assets	16.55	14.19	14.15	11.83	10.67	5.24
Other Long-Term Assets	29.06	38.76	46.06	166.81	68.95	45.14
Total Assets	2,458	2,402	2,212	2,121	1,695	1,413
Accounts Payable	49.27	57.06	38.24	58.72	57.54	78.24
Accrued Expenses	73.63	70.04	63.67	74.25	75.85	51.9
Short-Term Debt	100	180	150	-	-	-
Current Portion of Long-Term Debt	9.61	9.61	39.36	44.01	44.01	44.01
Current Portion of Leases	3.39	4.02	3.66	2.03	2.87	2.21
Current Income Taxes Payable	16.3	0.06	-	19.36	27.26	13.38
Current Unearned Revenue	9.11	26	3.32	11.03	26.8	20.4
Other Current Liabilities	12.77	108.92	8.41	8.81	16.04	9.19
Total Current Liabilities	274.07	455.72	306.66	218.2	250.37	219.33
Long-Term Debt	81.72	88.93	116.39	155.76	199.77	243.79
Long-Term Leases	2.28	3.34	3.1	1.56	2.42	0.98
Long-Term Deferred Tax Liabilities	0.59	9.1	1.23	4.64	0.55	0.24
Other Long-Term Liabilities	0.32	0.24	0.11	0.11	0.11	0.11
Total Liabilities	358.98	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	676.35	475.1	501.91	490.14	205.58	102.34
Retained Earnings	1,007	974.69	890.95	896.98	741.96	590.54
Comprehensive Income & Other	0.93	0.42	0.04	0.08	0.03	0.04
Shareholders' Equity	2,099	1,845	1,784	1,741	1,241	948.71
Total Liabilities & Equity	2,458	2,402	2,212	2,121	1,695	1,413
Total Debt	197	285.9	312.52	203.35	249.07	290.99
Net Cash (Debt)	830.69	774.56	860.27	748.99	385.1	51.22
Net Cash Growth	89.59%	-9.96%	14.86%	94.49%	651.88%	-
Net Cash Per Share	20.23	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	1,202	892.51	1,055	1,045	640.04	454.42
Book Value Per Share	50.61	46.74	45.59	44.77	34.92	30.65
Tangible Book Value	2,091	1,837	1,778	1,735	1,237	942.88
Tangible Book Value Per Share	50.43	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	1,081	1,046	938.89	705.13	917.54	753.44
Construction In Progress	-	0.08	3.69	1.1	18.76	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.