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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	724.17	766.74	996.06	855.51	612.45	342.21
Short-Term Investments	201.35	293.72	176.74	96.84	21.73	-
Cash & Short-Term Investments	925.53	1,060	1,173	952.34	634.17	342.21
Cash Growth	10.96%	-9.58%	23.15%	50.17%	85.32%	215.82%
Accounts Receivable	285.1	173.3	113.82	210.46	137.94	216.3
Other Receivables	7.06	12.87	9.61	1.41	1.75	0.6
Receivables	292.16	186.17	123.43	211.88	139.69	216.9
Inventory	84.49	93.17	63.79	97.34	115.38	113.38
Prepaid Expenses	7.14	8.24	1.1	1.42	0.97	0.46
Other Current Assets	0.35	0.18	0.66	0.11	0.2	0.8
Total Current Assets	1,310	1,348	1,362	1,263	890.41	673.75
Property, Plant & Equipment	956.09	993.28	783.13	673.32	719.83	683.2
Other Intangible Assets	8.37	7.79	6.64	5.9	4.73	5.83
Long-Term Deferred Tax Assets	26.55	14.19	14.15	11.83	10.67	5.24
Other Long-Term Assets	28.23	38.76	46.06	166.81	68.95	45.14
Total Assets	2,329	2,402	2,212	2,121	1,695	1,413
Accounts Payable	48.6	57.06	38.24	58.72	57.54	78.24
Accrued Expenses	-	70.04	63.67	74.25	75.85	51.9
Short-Term Debt	-	180	150	-	-	-
Current Portion of Long-Term Debt	-	9.61	39.36	44.01	44.01	44.01
Current Portion of Leases	3.59	4.02	3.66	2.03	2.87	2.21
Current Income Taxes Payable	30.2	0.06	-	19.36	27.26	13.38
Current Unearned Revenue	12.03	26	3.32	11.03	26.8	20.4
Other Current Liabilities	88.2	108.92	8.41	8.81	16.04	9.19
Total Current Liabilities	182.62	455.72	306.66	218.2	250.37	219.33
Long-Term Debt	84.12	88.93	116.39	155.76	199.77	243.79
Long-Term Leases	1.9	3.34	3.1	1.56	2.42	0.98
Long-Term Deferred Tax Liabilities	0.64	9.1	1.23	4.64	0.55	0.24
Other Long-Term Liabilities	0.29	0.24	0.11	0.11	0.11	0.11
Total Liabilities	269.58	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	669.25	475.1	501.91	490.14	205.58	102.34
Retained Earnings	976.29	974.69	890.95	896.98	741.96	590.54
Comprehensive Income & Other	-0.91	0.42	0.04	0.08	0.03	0.04
Shareholders' Equity	2,059	1,845	1,784	1,741	1,241	948.71
Total Liabilities & Equity	2,329	2,402	2,212	2,121	1,695	1,413
Total Debt	89.62	285.9	312.52	203.35	249.07	290.99
Net Cash (Debt)	835.91	774.56	860.27	748.99	385.1	51.22
Net Cash Growth	95.57%	-9.96%	14.86%	94.49%	651.88%	-
Net Cash Per Share	20.61	19.58	21.78	20.39	11.21	1.83
Filing Date Shares Outstanding	41.6	39.47	39.14	38.88	35.55	30.95
Total Common Shares Outstanding	41.6	39.47	39.14	38.88	35.55	30.95
Working Capital	1,127	892.51	1,055	1,045	640.04	454.42
Book Value Per Share	49.50	46.74	45.59	44.77	34.92	30.65
Tangible Book Value	2,051	1,837	1,778	1,735	1,237	942.88
Tangible Book Value Per Share	49.30	46.55	45.42	44.62	34.79	30.46
Land	-	529.88	306.64	306.64	306.64	306.64
Buildings	-	137.29	137.29	135.66	135.66	135.66
Machinery	-	1,046	938.89	705.13	917.54	753.44
Construction In Progress	-	0.08	3.69	1.1	18.76	-

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