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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	725.31	996.06	855.51	612.45	342.21	108.36
Short-Term Investments	195.17	176.74	96.84	21.73	-	-
Cash & Short-Term Investments	920.49	1,173	952.34	634.17	342.21	108.36
Cash Growth	-24.72%	23.15%	50.17%	85.32%	215.82%	-61.83%
Accounts Receivable	157.5	113.82	210.46	137.94	216.3	197.71
Other Receivables	13.73	9.61	1.41	1.75	0.6	7.55
Receivables	171.23	123.43	211.88	139.69	216.9	205.25
Inventory	84.89	63.79	97.34	115.38	113.38	139.39
Prepaid Expenses	0.47	1.1	1.42	0.97	0.46	0.3
Other Current Assets	0.33	0.66	0.11	0.2	0.8	0.21
Total Current Assets	1,177	1,362	1,263	890.41	673.75	453.51
Property, Plant & Equipment	971.12	783.13	673.32	719.83	683.2	639.76
Other Intangible Assets	6.49	6.64	5.9	4.73	5.83	5.66
Long-Term Deferred Tax Assets	14.06	14.15	11.83	10.67	5.24	5.04
Other Long-Term Assets	48.98	46.06	166.81	68.95	45.14	65.28
Total Assets	2,218	2,212	2,121	1,695	1,413	1,169
Accounts Payable	52.83	38.24	58.72	57.54	78.24	97.73
Accrued Expenses	-	63.67	74.25	75.85	51.9	41.16
Short-Term Debt	180	150	-	-	-	130
Current Portion of Long-Term Debt	9.61	39.36	44.01	44.01	44.01	36.27
Current Portion of Leases	3.53	3.66	2.03	2.87	2.21	2.99
Current Income Taxes Payable	0.15	-	19.36	27.26	13.38	15.8
Current Unearned Revenue	22.12	3.32	11.03	26.8	20.4	-
Other Current Liabilities	66.43	8.41	8.81	16.04	9.19	34.23
Total Current Liabilities	334.67	306.66	218.2	250.37	219.33	358.19
Long-Term Debt	91.33	116.39	155.76	199.77	243.79	102.96
Long-Term Leases	2.69	3.1	1.56	2.42	0.98	2.3
Long-Term Deferred Tax Liabilities	4.65	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	433.46	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	-	501.91	490.14	205.58	102.34	2.99
Retained Earnings	926.25	890.95	896.98	741.96	590.54	480.71
Comprehensive Income & Other	467.01	0.04	0.08	0.03	0.04	-
Shareholders' Equity	1,785	1,784	1,741	1,241	948.71	705.69
Total Liabilities & Equity	2,218	2,212	2,121	1,695	1,413	1,169
Total Debt	287.17	312.52	203.35	249.07	290.99	274.53
Net Cash (Debt)	633.32	860.27	748.99	385.1	51.22	-166.17
Net Cash Growth	-29.49%	14.86%	94.49%	651.88%	-	-
Net Cash Per Share	15.98	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	842.74	1,055	1,045	640.04	454.42	95.32
Book Value Per Share	45.60	45.59	44.77	34.92	30.65	26.27
Tangible Book Value	1,778	1,778	1,735	1,237	942.88	700.03
Tangible Book Value Per Share	45.43	45.42	44.62	34.79	30.46	26.06
Land	-	306.64	306.64	306.64	306.64	287.86
Buildings	-	137.29	135.66	135.66	135.66	130.05
Machinery	-	938.89	705.13	917.54	753.44	641.51
Construction In Progress	-	3.69	1.1	18.76	-	16.67

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