United Purification Technology Co., Ltd. (TPEX:6977)

TPEX:6977 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	211.03	264.93	221.01	269.36	58.48	68.2
Cash & Short-Term Investments	211.03	264.93	221.01	269.36	58.48	68.2
Cash Growth	-45.44%	19.87%	-17.95%	360.60%	-14.25%	44.99%
Accounts Receivable	1,281	1,060	539.2	404.64	585.48	360.24
Other Receivables	1.53	1.65	2.31	1.78	0.86	1.66
Receivables	1,282	1,062	541.51	406.42	586.34	361.9
Inventory	45.68	35.61	33.35	34.57	28.73	25.73
Prepaid Expenses	36.82	32.33	37.68	29.85	51.21	25.57
Other Current Assets	56.35	47.56	3.16	57.46	95.19	61
Total Current Assets	1,632	1,443	836.71	797.66	819.95	542.4
Property, Plant & Equipment	104.55	98.49	102.45	25.16	29.5	31.04
Long-Term Investments	19.19	18.59	15.47	6.27	2.71	2.35
Other Intangible Assets	1.86	1.39	1.2	0.57	0.5	0.11
Long-Term Deferred Tax Assets	14.51	11.42	8.56	10.19	10.72	10.24
Other Long-Term Assets	38.3	43.38	20.84	77.13	10.06	13.49
Total Assets	1,810	1,616	985.22	916.98	873.45	599.63

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	403.15	377	198.93	71.86	133.03	79.32
Short-Term Debt	205.72	194.44	83.14	146.26	95.89	66.91
Current Portion of Long-Term Debt	5.92	5.71	7.94	7.73	7.74	2.95
Current Portion of Leases	6.84	7.25	8.37	6.91	6.53	4.86
Current Income Taxes Payable	66.66	49.71	9.21	20.53	57.86	34.68
Current Unearned Revenue	147.54	66.44	38.66	13.93	48.6	38.11
Other Current Liabilities	200.73	110.65	46.54	45.53	68.06	50.03
Total Current Liabilities	1,037	811.21	392.79	312.73	417.7	276.86
Long-Term Debt	30.59	32.25	43.75	50.48	14.44	15.55
Long-Term Leases	17.3	16.52	23.36	16.57	21.19	23.4
Long-Term Deferred Tax Liabilities	25.93	28.58	22.2	23.67	17.06	11.75
Other Long-Term Liabilities	1.64	1.09	0.55	0.39	3	3
Total Liabilities	1,112	889.64	482.65	403.83	473.39	330.56

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	140	140	140	140	100	60
Additional Paid-In Capital	199.84	199.79	197.75	197.75	81.75	61.75
Retained Earnings	314.05	379.78	179.74	199.47	215.84	147.39
Treasury Stock	-1.8	-1.8	-23.02	-22.75	-	-
Comprehensive Income & Other	46.28	8.43	8.1	-1.32	2.47	-0.06
Shareholders' Equity	698.37	726.19	502.58	513.15	400.06	269.08
Total Liabilities & Equity	1,810	1,616	985.22	916.98	873.45	599.63

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	266.37	256.17	166.55	227.94	145.78	113.66
Net Cash (Debt)	-55.34	8.76	54.46	41.43	-87.3	-45.46
Net Cash Growth	-	-83.92%	31.46%	-	-	-
Net Cash Per Share	-3.28	0.52	3.33	2.71	-7.87	-6.10
Filing Date Shares Outstanding	16.76	16.76	16.32	16.33	14.4	7.2
Total Common Shares Outstanding	16.76	16.76	16.32	16.33	12	7.2
Working Capital	595.42	631.36	443.92	484.93	402.25	265.54
Book Value Per Share	41.66	43.32	30.79	31.42	33.34	37.37
Tangible Book Value	696.51	724.8	501.38	512.58	399.56	268.97
Tangible Book Value Per Share	41.55	43.24	30.71	31.39	33.30	37.36
Buildings	74.24	71.17	69.22	-	-	-
Machinery	27.77	21.88	12.62	7.34	6.39	5.83
Leasehold Improvements	4.75	4.33	4.26	2.98	3.02	2.97

Data Source: S&P Global Market Intelligence Last updated: Aug 13, 2026

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

Update frequency:

Semi-annually

Last checked:

Sep 23, 2026

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