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

Best Precision Industrial Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	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	1,060	1,173	952.34	634.17	342.21
Cash Growth	-9.58%	23.15%	50.17%	85.32%	215.82%
Accounts Receivable	173.3	113.82	210.46	137.94	216.3
Other Receivables	12.87	9.61	1.41	1.75	0.6
Receivables	186.17	123.43	211.88	139.69	216.9
Inventory	93.17	63.79	97.34	115.38	113.38
Prepaid Expenses	8.24	1.1	1.42	0.97	0.46
Other Current Assets	0.18	0.66	0.11	0.2	0.8
Total Current Assets	1,348	1,362	1,263	890.41	673.75
Property, Plant & Equipment	993.28	783.13	673.32	719.83	683.2
Other Intangible Assets	7.79	6.64	5.9	4.73	5.83
Long-Term Deferred Tax Assets	14.19	14.15	11.83	10.67	5.24
Other Long-Term Assets	38.76	46.06	166.81	68.95	45.14
Total Assets	2,402	2,212	2,121	1,695	1,413
Accounts Payable	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	4.02	3.66	2.03	2.87	2.21
Current Income Taxes Payable	0.06	-	19.36	27.26	13.38
Current Unearned Revenue	26	3.32	11.03	26.8	20.4
Other Current Liabilities	108.92	8.41	8.81	16.04	9.19
Total Current Liabilities	455.72	306.66	218.2	250.37	219.33
Long-Term Debt	88.93	116.39	155.76	199.77	243.79
Long-Term Leases	3.34	3.1	1.56	2.42	0.98
Long-Term Deferred Tax Liabilities	9.1	1.23	4.64	0.55	0.24
Other Long-Term Liabilities	0.24	0.11	0.11	0.11	0.11
Total Liabilities	557.32	427.5	380.27	453.23	464.45
Common Stock	394.7	391.34	353.48	293.8	255.8
Additional Paid-In Capital	475.1	501.91	490.14	205.58	102.34
Retained Earnings	974.69	890.95	896.98	741.96	590.54
Comprehensive Income & Other	0.42	0.04	0.08	0.03	0.04
Shareholders' Equity	1,845	1,784	1,741	1,241	948.71
Total Liabilities & Equity	2,402	2,212	2,121	1,695	1,413
Total Debt	285.9	312.52	203.35	249.07	290.99
Net Cash (Debt)	774.56	860.27	748.99	385.1	51.22
Net Cash Growth	-9.96%	14.86%	94.49%	651.88%	-
Net Cash Per Share	19.58	21.78	20.39	11.21	1.83
Filing Date Shares Outstanding	39.47	39.14	38.88	35.55	30.95
Total Common Shares Outstanding	39.47	39.14	38.88	35.55	30.95
Working Capital	892.51	1,055	1,045	640.04	454.42
Book Value Per Share	46.74	45.59	44.77	34.92	30.65
Tangible Book Value	1,837	1,778	1,735	1,237	942.88
Tangible Book Value Per Share	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 Mar 13, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.