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

Best Precision Industrial Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	526.28	511.32	766.74	996.06	855.51	612.45
Short-Term Investments	675.43	552.62	-	176.74	96.84	21.73
Cash & Short-Term Investments	1,202	1,064	766.74	1,173	952.34	634.17
Cash Growth	62.28%	38.76%	-34.62%	23.15%	50.17%	85.32%
Accounts Receivable	140.57	171.49	173.3	113.82	210.46	137.94
Other Receivables	7.16	8.64	12.87	9.61	1.41	1.75
Receivables	147.72	180.13	186.17	123.43	211.88	139.69
Inventory	101.16	87.64	93.17	63.79	97.34	115.38
Prepaid Expenses	8.82	7.72	8.24	1.1	1.42	0.97
Other Current Assets	0.13	201.29	293.91	0.66	0.11	0.2
Total Current Assets	1,460	1,541	1,348	1,362	1,263	890.41
Property, Plant & Equipment	985.43	907.26	993.28	783.13	673.32	719.83
Other Intangible Assets	14.27	17.24	7.79	6.64	5.9	4.73
Long-Term Deferred Tax Assets	15.59	13.52	14.19	14.15	11.83	10.67
Other Long-Term Assets	33.89	26.96	38.76	46.06	166.81	68.95
Total Assets	2,509	2,506	2,402	2,212	2,121	1,695

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	42.18	41.66	57.06	38.24	58.72	57.54
Accrued Expenses	-	80.73	70.04	63.67	74.25	75.85
Short-Term Debt	40	100	180	150	-	-
Current Portion of Long-Term Debt	10.82	9.61	9.61	39.36	44.01	44.01
Current Portion of Leases	3.11	2.8	4.02	3.66	2.03	2.87
Current Income Taxes Payable	10.58	19.66	0.06	-	19.36	27.26
Current Unearned Revenue	18.11	7.14	26	3.32	11.03	26.8
Other Current Liabilities	165.52	12.37	108.92	8.41	8.81	16.04
Total Current Liabilities	290.32	273.97	455.72	306.66	218.2	250.37
Long-Term Debt	105.47	79.32	88.93	116.39	155.76	199.77
Long-Term Leases	2.91	1.78	3.34	3.1	1.56	2.42
Long-Term Deferred Tax Liabilities	4.71	5.22	9.1	1.23	4.64	0.55
Other Long-Term Liabilities	0.33	0.3	0.24	0.11	0.11	0.11
Total Liabilities	403.73	360.59	557.32	427.5	380.27	453.23

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	415.89	415.89	394.7	391.34	353.48	293.8
Additional Paid-In Capital	635.81	676.94	475.1	501.91	490.14	205.58
Retained Earnings	1,052	1,052	974.69	890.95	896.98	741.96
Comprehensive Income & Other	1.18	0.51	0.42	0.04	0.08	0.03
Shareholders' Equity	2,105	2,145	1,845	1,784	1,741	1,241
Total Liabilities & Equity	2,509	2,506	2,402	2,212	2,121	1,695

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	162.3	193.51	285.9	312.52	203.35	249.07
Net Cash (Debt)	1,039	870.43	480.84	860.27	748.99	385.1
Net Cash Growth	62.08%	81.02%	-44.11%	14.86%	94.49%	651.88%
Net Cash Per Share	24.97	20.94	12.15	21.78	20.39	11.21
Filing Date Shares Outstanding	41.53	41.59	39.47	39.14	38.88	35.55
Total Common Shares Outstanding	41.53	41.59	39.47	39.14	38.88	35.55
Working Capital	1,169	1,267	892.51	1,055	1,045	640.04
Book Value Per Share	50.68	51.58	46.74	45.59	44.77	34.92
Tangible Book Value	2,091	2,128	1,837	1,778	1,735	1,237
Tangible Book Value Per Share	50.34	51.16	46.55	45.42	44.62	34.79
Land	-	529.88	529.88	306.64	306.64	306.64
Buildings	-	137.29	137.29	137.29	135.66	135.66
Machinery	-	1,090	1,046	938.89	705.13	917.54
Construction In Progress	-	0.44	0.08	3.69	1.1	18.76

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 24, 2026

Data Sources Report a data error