Test Rite Retail Co., Ltd. (TPEX:7867)

Test Rite Retail 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	774.36	766.72	410.8	336.52	307.32
Short-Term Investments	88.42	302.17	-	-	-
Trading Asset Securities	757.54	42.41	41.85	41.29	40.84
Cash & Short-Term Investments	1,620	1,111	452.65	377.81	348.16
Cash Growth	53.85%	145.51%	19.81%	8.52%	-
Accounts Receivable	143.08	111.75	151.97	104.3	76.17
Other Receivables	47.26	64.46	154.53	28.46	31.02
Receivables	190.34	176.21	369.15	1,301	830.3
Inventory	1,943	2,051	1,954	1,931	2,272
Prepaid Expenses	16.06	25.2	12.99	14	21.47
Other Current Assets	4.93	4.47	4.93	18.7	21.64
Total Current Assets	3,775	3,369	2,794	3,643	3,493
Property, Plant & Equipment	5,899	6,239	5,766	7,102	7,988
Long-Term Investments	5	-	-	8.38	8.38
Other Intangible Assets	69.12	78.51	34.64	41.35	53.5
Long-Term Accounts Receivable	277.93	299.91	356.99	-	-
Long-Term Deferred Tax Assets	50.31	70.36	111.38	115.11	110.35
Other Long-Term Assets	419.47	415.13	463.28	394.92	325.81
Total Assets	10,495	10,472	9,527	11,304	11,979

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	1,736	1,723	1,701	1,596	1,860
Accrued Expenses	-	6.25	38.68	-	-
Short-Term Debt	-	-	-	-	61.5
Current Portion of Long-Term Debt	-	-	400	100	90
Current Portion of Leases	722.21	722.95	875.97	795.22	1,077
Current Income Taxes Payable	9.05	7.97	7.44	8.59	11.6
Current Unearned Revenue	287.08	258.37	233.63	234.14	404.96
Other Current Liabilities	662.97	496.42	586.61	1,169	878.32
Total Current Liabilities	3,417	3,215	3,843	3,903	4,384
Long-Term Debt	-	-	230	1,610	1,760
Long-Term Leases	3,831	4,085	3,398	4,220	4,551
Long-Term Deferred Tax Liabilities	37.63	28.38	27.2	24.94	21.69
Other Long-Term Liabilities	132.35	142.39	136.11	72.02	70.22
Total Liabilities	7,418	7,470	7,634	9,830	10,788

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	960	960	700	1,000	1,000
Additional Paid-In Capital	856.11	856.11	126.28	127.82	127.82
Retained Earnings	1,260	1,185	1,066	960.55	1,045
Comprehensive Income & Other	1.36	-	-	0.52	0.54
Total Common Equity	3,077	3,002	1,892	2,089	2,173
Minority Interest	-	-	-	-614.74	-981.41
Shareholders' Equity	3,077	3,002	1,892	1,474	1,192
Total Liabilities & Equity	10,495	10,472	9,527	11,304	11,979

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	4,553	4,808	4,904	6,725	7,540
Net Cash (Debt)	-2,933	-3,696	-4,452	-6,348	-7,192
Net Cash Growth	-	-	-	-	-
Net Cash Per Share	-30.44	-41.70	-48.08	-63.48	-71.88
Filing Date Shares Outstanding	96.13	96	70	100	100
Total Common Shares Outstanding	96.13	96	70	100	100
Working Capital	357.46	153.64	-1,049	-260.23	-891.12
Book Value Per Share	32.01	31.27	27.03	20.89	21.73
Tangible Book Value	3,008	2,923	1,858	2,048	2,120
Tangible Book Value Per Share	31.29	30.45	26.54	20.48	21.20
Land	-	250.11	250.11	250.11	250.11
Buildings	-	1,848	1,848	1,848	1,848
Machinery	-	485.31	420.76	425.21	457.02
Leasehold Improvements	-	4,795	4,777	4,769	4,735

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:

Sep 3, 2026

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