Spec Products Corp. (TPEX:7718)
Taiwan · Delayed Price · Currency is TWD 46.00
0.00 (0.00%)
Sep 15, 2026, 12:17 PM CST
Spec Products Balance Sheet
Financials in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash & Equivalents | 657.55 | 488.27 | 496.87 | 413.78 | 306.84 | 185.61 |
Short-Term Investments | - | 40.79 | - | 15 | 3.07 | - |
Trading Asset Securities | 156.08 | 135.17 | 74.19 | 77.23 | 83.73 | 86.37 |
Cash & Short-Term Investments | 813.62 | 664.24 | 571.06 | 506.01 | 393.64 | 271.98 |
Cash Growth | 11.25% | 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 | 54.19 | 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 '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 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 | 1.58 | 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 | 186.39 | 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 '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 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 '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Total Debt | 307.43 | 270.55 | 352.84 | 533.72 | 1,032 | 625.84 |
Net Cash (Debt) | 506.2 | 393.69 | 218.21 | -27.71 | -638.72 | -353.86 |
Net Cash Growth | 6.08% | 80.42% | - | - | - | - |
Net Cash Per Share | 11.04 | 8.72 | 5.32 | -0.75 | -17.32 | -9.66 |
Filing Date Shares Outstanding | 45.56 | 45.56 | 40.9 | 40.9 | 36.4 | 36.4 |
Total Common Shares Outstanding | 45.56 | 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 | 34.12 | 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 | 34.03 | 33.96 | 32.09 | 29.03 | 25.35 | 19.81 |
Land | 414.96 | 414.96 | 164.75 | 164.75 | 164.75 | 174.62 |
Buildings | 229.45 | 213.93 | 57.09 | 54.61 | 56.89 | 57.5 |
Machinery | 150.47 | 150.54 | 114.68 | 89.82 | 124.68 | 143.37 |
Construction In Progress | 8.36 | 0.18 | 156.02 | 108.01 | 4 | 2.62 |