Spirit Scientific Co., Ltd. (TPEX:7790)
Taiwan · Delayed Price · Currency is TWD 46.00
-0.20 (-0.43%)
At close: Sep 10, 2026
Spirit Scientific 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 |
|---|---|---|---|---|---|
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 |
Cash & Equivalents | 132.65 | 305.37 | 262.28 | 275.55 | 98.09 |
Cash & Short-Term Investments | 232.65 | 305.37 | 262.28 | 275.55 | 98.09 |
Cash Growth | -11.15% | 16.43% | -4.82% | 180.92% | - |
Accounts Receivable | 35.02 | 31.86 | 30.43 | 37.76 | 15.71 |
Other Receivables | 0.01 | 0.05 | 0.04 | 0 | 0.09 |
Receivables | 35.03 | 31.91 | 30.47 | 37.76 | 15.8 |
Inventory | 14.12 | 14.57 | 12.21 | 6.83 | 5.63 |
Prepaid Expenses | 10.64 | 10.4 | 8.48 | 1.93 | 1.71 |
Other Current Assets | 0.01 | 0.01 | 0.06 | 0.04 | 0.01 |
Total Current Assets | 292.45 | 362.26 | 313.51 | 322.11 | 121.24 |
Property, Plant & Equipment | 227.66 | 117.26 | 118.77 | 70.2 | 75.09 |
Long-Term Investments | 1.81 | 1.87 | 1.89 | - | - |
Other Intangible Assets | 6.29 | 7.27 | 9.24 | 9.12 | 10.63 |
Long-Term Deferred Tax Assets | 9.65 | 7.2 | 3.57 | 3.14 | 0.22 |
Other Long-Term Assets | 4.48 | 4.6 | 3.84 | 5.67 | 2.16 |
Total Assets | 542.34 | 500.45 | 450.82 | 410.23 | 209.34 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
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 |
Accounts Payable | 4.13 | 3.01 | 4.15 | 2.76 | 1.42 |
Accrued Expenses | 27.8 | 32.15 | 26.79 | 26.05 | - |
Current Portion of Leases | 6.84 | 9.49 | 8.25 | 9.02 | 9.14 |
Current Income Taxes Payable | 3.79 | 7.41 | 3.04 | 3.63 | 0.35 |
Current Unearned Revenue | 6.01 | 12.37 | 11.12 | 17.1 | 11.63 |
Other Current Liabilities | 22.86 | 11.64 | 14.57 | 9.53 | 24.08 |
Total Current Liabilities | 71.44 | 76.07 | 67.92 | 68.09 | 46.61 |
Long-Term Leases | 21.88 | 31.6 | 22.07 | 25.8 | 30.84 |
Long-Term Deferred Tax Liabilities | 0.14 | 0.08 | 0.15 | 0.19 | - |
Other Long-Term Liabilities | 2.72 | 4.32 | 1.47 | 1.44 | 1.41 |
Total Liabilities | 162.65 | 112.07 | 91.61 | 95.52 | 78.86 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
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 |
Common Stock | 177 | 177 | 159.05 | 152.45 | 122.45 |
Additional Paid-In Capital | 189.07 | 193.77 | 197.95 | 158.03 | 10.66 |
Retained Earnings | 13.12 | 24.41 | 5.56 | 5.04 | -2.63 |
Comprehensive Income & Other | 0.5 | -6.79 | -3.34 | -0.81 | - |
Shareholders' Equity | 379.69 | 388.39 | 359.21 | 314.72 | 130.48 |
Total Liabilities & Equity | 542.34 | 500.45 | 450.82 | 410.23 | 209.34 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
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 |
Total Debt | 95.21 | 41.08 | 30.33 | 34.81 | 39.98 |
Net Cash (Debt) | 137.45 | 264.29 | 231.96 | 240.74 | 58.11 |
Net Cash Growth | -36.32% | 13.94% | -3.65% | 314.27% | - |
Net Cash Per Share | 7.36 | 14.23 | 13.09 | 16.84 | 4.25 |
Filing Date Shares Outstanding | 17.7 | 18.58 | 18.37 | 17.61 | 13.66 |
Total Common Shares Outstanding | 17.7 | 18.58 | 18.37 | 17.61 | 13.66 |
Working Capital | 221.01 | 286.19 | 245.59 | 254.02 | 74.63 |
Book Value Per Share | 21.45 | 20.90 | 19.55 | 17.87 | 9.55 |
Tangible Book Value | 373.4 | 381.12 | 349.98 | 305.6 | 119.85 |
Tangible Book Value Per Share | 21.10 | 20.51 | 19.05 | 17.36 | 8.77 |
Machinery | 55.49 | 52.85 | 50.24 | 23.81 | - |
Construction In Progress | - | - | 0.67 | - | - |
Leasehold Improvements | 54.59 | 79.63 | 79.81 | 31.03 | - |