Finesse Technology Co., Ltd (TPEX:7704)

Finesse Technology Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Cash & Equivalents	464.87	379.79	548.41	324.02	268.23
Short-Term Investments	103.68	159	9	9	9.05
Trading Asset Securities	-	-	-	-	9.08
Cash & Short-Term Investments	568.55	538.79	557.41	333.02	286.35
Cash Growth	12.46%	-3.34%	67.38%	16.30%	-
Accounts Receivable	204.65	167.54	184.34	162.49	134.72
Other Receivables	1.3	1.63	1.68	1.63	2.05
Receivables	205.95	169.17	186.02	164.12	136.77
Inventory	208.82	235.6	273.8	272.02	248.37
Prepaid Expenses	19.2	20.5	17.37	9.51	23.86
Total Current Assets	1,003	964.07	1,035	778.67	695.35
Property, Plant & Equipment	288.48	291.28	287.76	288.67	265.48
Long-Term Investments	34.3	37.84	35.15	38.84	38.51
Other Intangible Assets	11.03	12.88	8.55	10.46	9.33
Long-Term Deferred Tax Assets	8.4	6.83	5.72	9.46	8.33
Other Long-Term Assets	4.41	5.22	16.13	2.5	2.14
Total Assets	1,349	1,318	1,388	1,129	1,019

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Accounts Payable	36.99	30.13	49.36	49.39	43.75
Accrued Expenses	-	58.24	63.81	80.42	103.08
Current Portion of Long-Term Debt	-	-	-	-	3.74
Current Portion of Leases	7.58	7.29	7.15	7.92	4.31
Current Income Taxes Payable	11.75	5.87	8.16	4.82	30.12
Current Unearned Revenue	3.16	9.37	30.4	18.09	13.86
Other Current Liabilities	101.79	25.67	35.13	24.32	23.07
Total Current Liabilities	161.28	136.57	194.02	184.96	221.93
Long-Term Debt	-	-	-	-	58.6
Long-Term Leases	5.52	8.25	11.43	20.06	4.98
Long-Term Deferred Tax Liabilities	8.29	8.4	8.34	8.04	8.04
Other Long-Term Liabilities	0.2	0.19	0	-	-
Total Liabilities	175.29	153.41	213.78	213.06	293.56

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Common Stock	337.7	337.7	336.03	306.03	242.88
Additional Paid-In Capital	667.87	667.16	654.7	434.54	291.55
Retained Earnings	156.38	151.82	179.94	176.08	191.46
Comprehensive Income & Other	6.45	0.79	3.45	-1.12	-0.54
Total Common Equity	1,168	1,157	1,174	915.53	725.35
Minority Interest	5.46	7.23	-	-	0.25
Shareholders' Equity	1,174	1,165	1,174	915.53	725.59
Total Liabilities & Equity	1,349	1,318	1,388	1,129	1,019

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Total Debt	13.1	15.55	18.58	27.97	71.64
Net Cash (Debt)	555.45	523.25	538.84	305.05	214.72
Net Cash Growth	13.71%	-2.89%	76.64%	42.07%	-
Net Cash Per Share	16.24	15.44	17.32	10.22	8.32
Filing Date Shares Outstanding	33.83	33.77	33.6	30.6	24.15
Total Common Shares Outstanding	33.83	33.77	33.6	30.6	24.15
Working Capital	841.23	827.5	840.58	593.71	473.42
Book Value Per Share	34.53	34.27	34.94	29.92	30.04
Tangible Book Value	1,157	1,145	1,166	905.07	716.01
Tangible Book Value Per Share	34.21	33.89	34.69	29.57	29.65
Land	-	166.54	166.54	166.54	166.54
Buildings	-	99.1	99.1	93.62	93.62
Machinery	-	72.21	53.71	46.7	105.85
Leasehold Improvements	-	9.62	8.49	8.49	13.34

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 22, 2026

Data Sources Report a data error