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 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	834.13	996.06	855.51	612.45	342.21	108.36
Short-Term Investments	-	176.74	96.84	21.73	-	-
Cash & Short-Term Investments	834.13	1,173	952.34	634.17	342.21	108.36
Cash Growth	-11.20%	23.15%	50.17%	85.32%	215.82%	-61.83%
Accounts Receivable	187.98	113.82	210.46	137.94	216.3	197.71
Other Receivables	12.64	9.61	1.41	1.75	0.6	7.55
Receivables	200.62	123.43	211.88	139.69	216.9	205.25
Inventory	72.6	63.79	97.34	115.38	113.38	139.39
Prepaid Expenses	7.13	1.1	1.42	0.97	0.46	0.3
Other Current Assets	197.75	0.66	0.11	0.2	0.8	0.21
Total Current Assets	1,312	1,362	1,263	890.41	673.75	453.51
Property, Plant & Equipment	990.48	783.13	673.32	719.83	683.2	639.76
Other Intangible Assets	6.57	6.64	5.9	4.73	5.83	5.66
Long-Term Deferred Tax Assets	15.18	14.15	11.83	10.67	5.24	5.04
Other Long-Term Assets	29.27	46.06	166.81	68.95	45.14	65.28
Total Assets	2,354	2,212	2,121	1,695	1,413	1,169
Accounts Payable	70.64	38.24	58.72	57.54	78.24	97.73
Accrued Expenses	54.08	63.67	74.25	75.85	51.9	41.16
Short-Term Debt	298	150	-	-	-	130
Current Portion of Long-Term Debt	9.61	39.36	44.01	44.01	44.01	36.27
Current Portion of Leases	3.26	3.66	2.03	2.87	2.21	2.99
Current Income Taxes Payable	8.62	-	19.36	27.26	13.38	15.8
Current Unearned Revenue	14.89	3.32	11.03	26.8	20.4	-
Other Current Liabilities	14.52	8.41	8.81	16.04	9.19	34.23
Total Current Liabilities	473.63	306.66	218.2	250.37	219.33	358.19
Long-Term Debt	93.74	116.39	155.76	199.77	243.79	102.96
Long-Term Leases	2.1	3.1	1.56	2.42	0.98	2.3
Long-Term Deferred Tax Liabilities	8.32	1.23	4.64	0.55	0.24	-
Other Long-Term Liabilities	0.11	0.11	0.11	0.11	0.11	0.11
Total Liabilities	577.9	427.5	380.27	453.23	464.45	463.56
Common Stock	391.34	391.34	353.48	293.8	255.8	222
Additional Paid-In Capital	465.25	501.91	490.14	205.58	102.34	2.99
Retained Earnings	918.81	890.95	896.98	741.96	590.54	480.71
Comprensive Income & Other	0.43	0.04	0.08	0.03	0.04	-
Shareholders' Equity	1,776	1,784	1,741	1,241	948.71	705.69
Total Liabilities & Equity	2,354	2,212	2,121	1,695	1,413	1,169
Total Debt	406.72	312.52	203.35	249.07	290.99	274.53
Net Cash (Debt)	427.42	860.27	748.99	385.1	51.22	-166.17
Net Cash Growth	-43.45%	14.86%	94.49%	651.88%	-	-
Net Cash Per Share	10.82	21.78	20.39	11.21	1.83	-6.11
Filing Date Shares Outstanding	39.14	39.14	38.88	35.55	30.95	35.55
Total Common Shares Outstanding	39.14	39.14	38.88	35.55	30.95	26.86
Working Capital	838.59	1,055	1,045	640.04	454.42	95.32
Book Value Per Share	45.38	45.59	44.77	34.92	30.65	26.27
Tangible Book Value	1,769	1,778	1,735	1,237	942.88	700.03
Tangible Book Value Per Share	45.21	45.42	44.62	34.79	30.46	26.06
Land	529.88	306.64	306.64	306.64	306.64	287.86
Buildings	137.29	137.29	135.66	135.66	135.66	130.05
Machinery	983.52	938.89	705.13	917.54	753.44	641.51
Construction In Progress	3.68	3.69	1.1	18.76	-	16.67

Source: S&P Capital IQ. Standard template. Financial Sources.