Accordance Systems Inc. (TPEX:7870)

Accordance Systems Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023
Cash & Equivalents	134.3	181.27	128.79	58.3
Cash & Short-Term Investments	194.3	181.27	128.79	58.3
Cash Growth	94.70%	40.75%	120.90%	-
Receivables	67.83	51.38	73.14	47.93
Inventory	38.86	33.89	20.5	11.25
Prepaid Expenses	-	2.58	-	-
Other Current Assets	12.26	0.14	2.54	2.84
Total Current Assets	313.25	269.26	224.97	120.32
Property, Plant & Equipment	206.81	205.81	107.45	107.69
Long-Term Investments	1.19	1.53	2.52	2.59
Long-Term Deferred Tax Assets	2.07	2.07	1.62	-
Other Long-Term Assets	21.24	21.81	18.34	18.65
Total Assets	544.55	500.48	354.89	249.25

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023
Accounts Payable	8.52	5.47	6.81	15.24
Accrued Expenses	11.89	15.09	24.27	14
Current Portion of Long-Term Debt	4.39	4.36	2.25	2.21
Current Income Taxes Payable	8.61	9.89	10.5	3.29
Current Unearned Revenue	31.24	28.89	3.73	4.73
Other Current Liabilities	52.31	10.93	9.32	8.22
Total Current Liabilities	128.96	74.63	56.88	47.68
Long-Term Debt	82.07	84.27	39.65	41.91
Other Long-Term Liabilities	0.28	0.27	0.12	0.08
Total Liabilities	211.31	159.18	96.65	89.68

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023
Common Stock	184	184	120	80
Additional Paid-In Capital	34.88	34.88	40.48	2.95
Retained Earnings	114.22	122.3	97.7	76.62
Comprehensive Income & Other	0.15	0.13	0.07	-
Shareholders' Equity	333.25	341.31	258.24	159.57
Total Liabilities & Equity	544.55	500.48	354.89	249.25

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023
Total Debt	98.46	88.63	41.91	44.13
Net Cash (Debt)	95.84	92.63	86.88	14.18
Net Cash Growth	963.67%	6.62%	512.92%	-
Net Cash Per Share	5.18	5.05	5.53	1.22
Filing Date Shares Outstanding	18.4	18.4	19.25	11.58
Total Common Shares Outstanding	18.4	18.4	19.25	11.58
Working Capital	184.29	194.63	168.1	72.64
Book Value Per Share	18.11	18.55	13.42	13.78
Tangible Book Value	333.25	341.31	258.24	159.57
Tangible Book Value Per Share	18.11	18.55	13.42	13.78
Land	101.64	101.64	53.51	53.51
Buildings	106.7	105.43	55.78	55.78
Machinery	14.55	12.12	7.96	5.75

Data Source: S&P Global Market Intelligence Last updated: Aug 12, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 7, 2026

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