Bioray Biotech Co., Ltd (TPEX: 7561)

Bioray Biotech 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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	140.55	97.02	139.07	126.31	145.91	212.96
Cash & Short-Term Investments	140.55	97.02	139.07	126.31	145.91	212.96
Cash Growth	38.43%	-30.23%	10.10%	-13.43%	-31.49%	-20.31%
Accounts Receivable	47.33	52.62	47.16	39.75	26.97	35.15
Other Receivables	31.32	2.1	1.75	3.9	2.79	0.03
Receivables	78.65	54.72	48.92	43.65	29.76	35.18
Inventory	57.39	55.95	52.89	45.56	48.38	35.76
Prepaid Expenses	15.78	7.87	9.29	2.61	4.04	5.8
Other Current Assets	0.09	0.09	0.1	0.1	0.1	0.3
Total Current Assets	292.45	215.65	250.26	218.23	228.18	289.99
Property, Plant & Equipment	239.2	310.82	331.8	229.59	223.85	183.24
Goodwill	-	-	1.3	1.3	1.3	1.3
Other Intangible Assets	1.11	1.42	1.95	1.8	1.82	1.27
Long-Term Deferred Tax Assets	7.27	4.99	2.55	2.6	3.16	4.13
Other Long-Term Assets	10.02	9.76	10.77	12.67	17.5	19.82
Total Assets	550.06	542.65	598.63	466.18	475.8	499.74
Accounts Payable	12.73	9.49	12.64	11.47	6.68	8
Accrued Expenses	-	-	-	0.07	0.11	-
Short-Term Debt	35	-	15	25	27.2	27.2
Current Portion of Leases	9.69	4.14	6.57	3.77	5.87	5.44
Current Income Taxes Payable	-	0.1	0.68	0.85	-	6.16
Current Unearned Revenue	10.29	10.6	13.12	16.1	14.61	16.96
Other Current Liabilities	19.32	18.78	19.81	19.97	21.07	23.44
Total Current Liabilities	87.03	43.1	67.82	77.22	75.54	87.2
Long-Term Leases	46.07	65.66	79.34	24.66	28.52	30.74
Long-Term Deferred Tax Liabilities	-	-	-	0	0	0.16
Other Long-Term Liabilities	-	-	-	0.37	-	0.06
Total Liabilities	133.1	108.75	147.16	102.26	104.05	118.16
Common Stock	300.85	300.85	300.85	268.85	267.32	267.32
Additional Paid-In Capital	133.51	133.51	133.51	78.45	72.45	72.45
Retained Earnings	-10.21	0.06	17.64	17.14	30.13	38.2
Comprehensive Income & Other	-0.53	-0.53	-0.53	-0.52	-0.52	-0.12
Total Common Equity	416.97	433.9	451.47	363.92	369.37	377.85
Minority Interest	-	-	-	-	2.38	3.73
Shareholders' Equity	416.97	433.9	451.47	363.92	371.75	381.58
Total Liabilities & Equity	550.06	542.65	598.63	466.18	475.8	499.74
Total Debt	90.76	69.79	100.91	53.43	61.58	63.38
Net Cash (Debt)	49.79	27.23	38.16	72.88	84.32	149.58
Net Cash Growth	163.54%	-28.63%	-47.65%	-13.57%	-43.63%	-42.89%
Net Cash Per Share	1.66	0.91	1.36	2.72	3.15	5.59
Filing Date Shares Outstanding	29.83	30.09	29.15	26.89	26.73	26.73
Total Common Shares Outstanding	29.83	30.09	29.15	26.89	26.73	26.73
Working Capital	205.42	172.55	182.44	141.01	152.65	202.79
Book Value Per Share	13.98	14.42	15.49	13.54	13.82	14.13
Tangible Book Value	415.85	432.47	448.22	360.82	366.25	375.29
Tangible Book Value Per Share	13.94	14.38	15.37	13.42	13.70	14.04
Buildings	229.21	281.8	237.36	226.86	215.95	84.36
Machinery	94.62	97.23	78.47	68.75	52.51	44.63
Construction In Progress	-	-	39.92	-	0.36	93.75
Leasehold Improvements	2.84	2.84	2.84	2.84	2.84	19.53

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