Eternal Precision Mechanics Co., Ltd. (TPEX:7795)

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	1,450	1,718	1,860	1,069	667.65
Cash & Short-Term Investments	1,450	1,718	1,860	1,069	667.65
Cash Growth	-12.21%	-7.66%	74.02%	60.12%	-
Accounts Receivable	320.55	472.56	446.01	1,027	873.37
Other Receivables	64.36	38.67	114.78	156.62	609.03
Receivables	384.91	511.23	560.79	1,183	1,482
Inventory	537.28	634.03	1,022	804.19	613.5
Prepaid Expenses	12.6	17.01	19.7	21.67	22.24
Other Current Assets	0.06	0.33	11.03	0.27	0.1
Total Current Assets	2,385	2,881	3,474	3,078	2,786
Property, Plant & Equipment	253.56	258.88	329.07	304.91	298.6
Goodwill	28.48	29.17	30.47	32.71	33.85
Other Intangible Assets	2.26	2.85	2.31	2.9	1.96
Long-Term Deferred Tax Assets	18.78	17.77	12.72	27.46	45.57
Other Long-Term Assets	12.5	13.6	15.07	20.27	20.46
Total Assets	2,700	3,203	3,863	3,467	3,186
Accounts Payable	85.68	44.67	66.02	269.14	276.61
Accrued Expenses	35.43	57.76	104.02	152.85	42.05
Short-Term Debt	285.03	-	150	-	-
Current Portion of Long-Term Debt	-	455.97	108.25	92.96	-
Current Portion of Leases	45.08	53.47	59.58	48.92	55.86
Current Income Taxes Payable	111.6	103.85	12.82	267.68	198.97
Current Unearned Revenue	307.77	522.01	802.31	368.52	110.24
Other Current Liabilities	78.65	63.13	72.66	83.76	129.95
Total Current Liabilities	949.24	1,301	1,376	1,284	813.68
Long-Term Debt	-	-	671.12	1,069	-
Long-Term Leases	78.47	87.98	144.85	109.05	97.66
Long-Term Deferred Tax Liabilities	143.97	158.36	120.03	72.86	318.46
Other Long-Term Liabilities	13.1	9.98	10.42	13.55	61.34
Total Liabilities	1,222	1,596	2,363	2,607	1,361
Common Stock	708.29	708.29	615.6	520	-
Additional Paid-In Capital	600.66	813.14	811.64	317.58	-
Retained Earnings	564.02	452.87	400.8	282.89	-
Comprehensive Income & Other	-394.94	-367.19	-327.56	-260.85	-
Total Common Equity	1,478	1,607	1,500	859.63	-
Minority Interest	-	-	-	-	1,825
Shareholders' Equity	1,478	1,607	1,500	859.63	1,825
Total Liabilities & Equity	2,700	3,203	3,863	3,467	3,186
Total Debt	408.58	597.42	1,134	1,320	153.51
Net Cash (Debt)	1,041	1,121	726.55	-250.9	514.14
Net Cash Growth	3.95%	54.22%	-	-	-
Net Cash Per Share	14.70	15.81	11.77	-4.81	9.88
Filing Date Shares Outstanding	70.83	70.83	61.56	52	52
Total Common Shares Outstanding	70.83	70.83	61.56	52	52
Working Capital	1,436	1,580	2,098	1,795	1,972
Book Value Per Share	20.87	22.69	24.37	16.53	-
Tangible Book Value	1,447	1,575	1,468	824.01	-35.81
Tangible Book Value Per Share	20.43	22.24	23.84	15.85	-0.69
Buildings	106.01	103.79	105.77	102.72	87.14
Machinery	109.2	104.82	99.48	157.57	164.49
Construction In Progress	6.89	2.07	1.36	7.56	37.53

Source: S&P Global Market Intelligence. Standard template. Financial Sources.