Spec Products Corp. (TPEX:7718)

Spec Products 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	657.55	488.27	496.87	413.78	306.84	185.61
Short-Term Investments	23.85	40.79	-	15	3.07	-
Trading Asset Securities	156.08	135.17	74.19	77.23	83.73	86.37
Cash & Short-Term Investments	837.47	664.24	571.06	506.01	393.64	271.98
Cash Growth	14.51%	16.32%	12.85%	28.55%	44.73%	-15.05%
Accounts Receivable	415.16	441.73	386.61	337.91	477.84	482.9
Other Receivables	17.8	24.95	20.32	14.29	17.24	20.55
Receivables	432.95	466.69	406.93	352.2	495.08	503.45
Inventory	162.41	147.2	185.82	153.39	200.75	247.88
Other Current Assets	30.34	45.79	29.78	289.75	594.06	78.17
Total Current Assets	1,463	1,324	1,194	1,301	1,684	1,101
Property, Plant & Equipment	723.01	710.72	437.37	369.74	319.6	296.93
Other Intangible Assets	4.13	3.32	4.56	2.82	3.38	4.05
Long-Term Deferred Tax Assets	14.17	14.51	15.61	12.32	12.07	6.48
Other Long-Term Assets	30.12	27.76	297.87	302.99	291.99	271.02
Total Assets	2,235	2,080	1,949	1,989	2,311	1,680

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	137.3	143.05	118.59	95.05	124.55	177.34
Short-Term Debt	239	139	60	146.42	642.88	191
Current Portion of Long-Term Debt	8.16	36.99	100.11	213.35	227.95	14.74
Current Portion of Leases	5.84	6.19	8.04	7.82	9.92	6.41
Current Income Taxes Payable	30.36	11.22	34.24	57.14	74.97	23.47
Current Unearned Revenue	13.77	6.24	5.79	5.7	10.09	14.54
Other Current Liabilities	179.81	93.58	114.31	105.36	129.44	91.5
Total Current Liabilities	614.24	436.26	441.08	630.83	1,220	519
Long-Term Debt	54.92	82.25	173.94	155.69	105.51	402.16
Long-Term Leases	6.09	6.12	10.76	10.44	46.1	11.52
Long-Term Deferred Tax Liabilities	5.02	5.14	6.31	2.15	2.04	0.66
Total Liabilities	680.26	529.77	632.08	799.11	1,373	933.34

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	463.57	463.57	408.97	408.97	363.97	363.97
Additional Paid-In Capital	419.16	419.15	208.42	208.42	88.78	88.78
Retained Earnings	707.5	705.29	698.53	572.8	472.93	272.18
Treasury Stock	-38.8	-38.8	-	-	-	-
Comprehensive Income & Other	2.91	1.25	1	-0.09	0.44	0.06
Total Common Equity	1,554	1,550	1,317	1,190	926.11	724.99
Minority Interest	-	-	-	-	11.01	21.64
Shareholders' Equity	1,554	1,550	1,317	1,190	937.11	746.62
Total Liabilities & Equity	2,235	2,080	1,949	1,989	2,311	1,680

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	314.01	270.55	352.84	533.72	1,032	625.84
Net Cash (Debt)	523.47	393.69	218.21	-27.71	-638.72	-353.86
Net Cash Growth	9.70%	80.42%	-	-	-	-
Net Cash Per Share	11.40	8.72	5.32	-0.75	-17.32	-9.66
Filing Date Shares Outstanding	45.77	45.56	40.9	40.9	36.4	36.4
Total Common Shares Outstanding	45.77	45.56	40.9	40.9	36.4	36.4
Working Capital	848.93	887.64	752.51	670.51	463.72	582.48
Book Value Per Share	33.96	34.03	32.20	29.10	25.44	19.92
Tangible Book Value	1,550	1,547	1,312	1,187	922.72	720.93
Tangible Book Value Per Share	33.87	33.96	32.09	29.03	25.35	19.81
Land	-	414.96	164.75	164.75	164.75	174.62
Buildings	-	213.93	57.09	54.61	56.89	57.5
Machinery	-	150.54	114.68	89.82	124.68	143.37
Construction In Progress	-	0.18	156.02	108.01	4	2.62

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 21, 2026

Data Sources Report a data error