Finesse Technology Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	278.28	324.02	268.23
Short-Term Investments	9	9	9.05
Trading Asset Securities	-	-	9.08
Cash & Short-Term Investments	287.28	333.02	286.35
Cash Growth	-	16.30%	-
Accounts Receivable	211.66	162.49	134.72
Other Receivables	8.67	1.63	2.05
Receivables	225.3	164.12	136.77
Inventory	270.88	272.02	248.37
Prepaid Expenses	-	9.51	23.86
Total Current Assets	804	778.67	695.35
Property, Plant & Equipment	286.73	288.67	265.48
Long-Term Investments	33.65	38.84	38.51
Other Intangible Assets	8.67	10.46	9.33
Long-Term Deferred Tax Assets	9.05	9.46	8.33
Other Long-Term Assets	12.73	2.5	2.14
Total Assets	1,155	1,129	1,019
Accounts Payable	101.08	49.39	43.75
Accrued Expenses	53.61	80.42	103.08
Current Portion of Long-Term Debt	-	-	3.74
Current Portion of Leases	8.34	7.92	4.31
Current Income Taxes Payable	16.39	4.82	30.12
Current Unearned Revenue	32.18	18.09	13.86
Other Current Liabilities	24.34	24.32	23.07
Total Current Liabilities	235.94	184.96	221.93
Long-Term Debt	-	-	58.6
Long-Term Leases	15.77	20.06	4.98
Long-Term Deferred Tax Liabilities	8.28	8.04	8.04
Total Liabilities	259.98	213.06	293.56
Common Stock	306.03	306.03	242.88
Additional Paid-In Capital	438.96	434.54	291.55
Retained Earnings	147.32	176.08	191.46
Comprensive Income & Other	2.52	-1.12	-0.54
Total Common Equity	894.83	915.53	725.35
Minority Interest	-	-	0.25
Shareholders' Equity	894.83	915.53	725.59
Total Liabilities & Equity	1,155	1,129	1,019
Total Debt	24.1	27.97	71.64
Net Cash (Debt)	263.18	305.05	214.72
Net Cash Growth	-	42.07%	-
Net Cash Per Share	8.44	10.22	8.32
Filing Date Shares Outstanding	30.6	30.6	24.15
Total Common Shares Outstanding	30.6	30.6	24.15
Working Capital	568.07	593.71	473.42
Book Value Per Share	29.24	29.92	30.04
Tangible Book Value	886.17	905.07	716.01
Tangible Book Value Per Share	28.96	29.57	29.65
Land	166.54	166.54	166.54
Buildings	93.79	93.62	93.62
Machinery	48.12	46.7	105.85
Leasehold Improvements	8.49	8.49	13.34

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