Ion Electronic Materials Co., Ltd. (TPEX:6959)

Ion Electronic Materials 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	169.22	260.53	255.91	361.65	751.79	97.72
Cash & Short-Term Investments	169.22	260.53	255.91	361.65	751.79	97.72
Cash Growth	-10.94%	1.80%	-29.24%	-51.90%	669.36%	1136.14%
Accounts Receivable	163.89	262.82	137.93	180.41	107.01	229.89
Other Receivables	10.27	16.35	28.1	50.52	8.89	9.03
Receivables	174.16	279.16	166.04	230.93	115.89	238.91
Inventory	210.26	187.63	247.49	260.23	325.28	79.93
Prepaid Expenses	3.71	5.74	2.73	0.56	10.51	1.67
Other Current Assets	11.48	2.96	7.6	6.45	57.49	6.35
Total Current Assets	568.83	736.02	679.77	859.83	1,261	424.59
Property, Plant & Equipment	1,245	1,201	1,074	757.06	303.91	165.55
Long-Term Investments	105.49	107.62	117.57	-	-	-
Goodwill	17.99	17.99	17.99	17.99	17.99	17.99
Other Intangible Assets	8.98	9.51	11.15	16.27	19.26	23.95
Long-Term Accounts Receivable	-	7.59	-	9.16	37.91	-
Long-Term Deferred Tax Assets	50.1	34.97	13.25	0.61	0.03	0.87
Other Long-Term Assets	53.97	61.73	63.09	34.99	26.89	23.94
Total Assets	2,050	2,177	1,977	1,696	1,667	656.87

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	88.89	78.5	96.47	41.83	75.53	83.62
Accrued Expenses	39.9	44.72	38.65	40.56	41.58	50.24
Short-Term Debt	-	-	10	60	93.88	106.5
Current Portion of Long-Term Debt	14.9	14.9	-	-	-	-
Current Portion of Leases	8.05	8.18	8.5	9.94	10.39	10.11
Current Income Taxes Payable	-	-	-	8.84	14.68	21.96
Current Unearned Revenue	1.31	1.39	2.23	14.25	77.64	-
Other Current Liabilities	19.5	31.81	75.13	89.31	12.62	22.97
Total Current Liabilities	172.54	179.5	230.98	264.72	326.31	295.4
Long-Term Debt	435.25	442.7	396.76	-	-	-
Long-Term Leases	67.3	70.65	71.26	80.72	80.94	90.87
Long-Term Deferred Tax Liabilities	3.37	3.66	3.92	3.12	2.69	2.53
Other Long-Term Liabilities	0.42	0.42	0.85	0.34	0.3	-
Total Liabilities	678.88	696.93	703.77	348.9	410.23	388.8

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	391.67	391.67	340.65	336.59	323.7	164.94
Additional Paid-In Capital	1,026	1,026	771.48	770.34	748.68	5.35
Retained Earnings	-49.7	60.98	156.73	240.07	184.33	82.68
Comprehensive Income & Other	3.21	0.87	4.23	-	-	-
Total Common Equity	1,371	1,480	1,273	1,347	1,257	252.97
Minority Interest	-	-	-	-	-	15.11
Shareholders' Equity	1,371	1,480	1,273	1,347	1,257	268.07
Total Liabilities & Equity	2,050	2,177	1,977	1,696	1,667	656.87

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	525.5	536.42	486.52	150.66	185.2	207.48
Net Cash (Debt)	-356.28	-275.9	-230.61	210.99	566.59	-109.77
Net Cash Growth	-	-	-	-62.76%	-	-
Net Cash Per Share	-9.40	-7.79	-6.83	6.17	22.64	-6.31
Filing Date Shares Outstanding	39.17	39.17	34.07	33.66	32.99	16.49
Total Common Shares Outstanding	39.17	39.17	34.07	33.66	32.37	16.49
Working Capital	396.29	556.52	448.8	595.1	934.64	129.19
Book Value Per Share	35.01	37.78	37.37	40.02	38.82	15.34
Tangible Book Value	1,344	1,452	1,244	1,313	1,219	211.03
Tangible Book Value Per Share	34.32	37.08	36.52	39.00	37.67	12.79
Buildings	351.49	351.39	351.39	-	-	-
Machinery	287.39	272.93	241.45	87.5	42.59	34.17
Construction In Progress	507.22	441.66	286.78	602.43	152.98	-

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:

Sep 3, 2026

Data Sources Report a data error