Advanced Material Systems Corporation (TPEX:7879)

Advanced Material Systems 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	332.5	526.42	500.46	449.53	336.94
Cash & Short-Term Investments	332.5	526.42	500.46	449.53	336.94
Cash Growth	0.40%	5.19%	11.33%	33.41%	-
Accounts Receivable	95.37	34.85	82.22	70.41	130.85
Other Receivables	3.99	1.3	7.56	3.37	1.88
Receivables	99.36	36.15	89.79	73.78	132.73
Inventory	44.92	45.43	44.76	60.07	57.55
Prepaid Expenses	10.61	11.62	7.84	1.25	7.62
Other Current Assets	0.28	0.01	0.03	0.2	0.04
Total Current Assets	487.66	619.64	642.87	584.82	534.89
Property, Plant & Equipment	883.42	657.12	378.84	267.99	290.09
Other Intangible Assets	3.16	3.95	1.46	1.3	0.25
Long-Term Deferred Tax Assets	5.71	12.18	3.39	3.67	0
Other Long-Term Assets	20.82	105.61	71.42	20.29	14
Total Assets	1,401	1,398	1,098	878.07	839.23

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	9.68	8.04	14.18	10.25	15.43
Accrued Expenses	23.48	27.11	24.17	25.94	23.44
Short-Term Debt	-	-	-	-	26
Current Portion of Long-Term Debt	134.68	0.19	139.03	-	-
Current Portion of Leases	5.83	11.51	10.41	10.2	10.43
Current Income Taxes Payable	-	21.87	6.13	-	-
Current Unearned Revenue	8.04	14.06	43.6	21.83	9.16
Other Current Liabilities	84.96	16.87	21.57	13.83	13
Total Current Liabilities	266.67	99.64	259.1	82.04	97.46
Long-Term Debt	91.8	226.29	93.59	137	137
Long-Term Leases	2.18	7.07	13.8	23.19	33.39
Pension & Post-Retirement Benefits	4.56	4.3	1.05	0.78	0.68
Long-Term Deferred Tax Liabilities	0.38	-	5.84	-	-
Total Liabilities	365.59	337.3	373.38	243.02	268.52

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	400	400	337.5	337.5	337.5
Additional Paid-In Capital	610.88	610.88	437.3	421.5	421.5
Retained Earnings	24.31	50.3	-65.2	-123.95	-188.29
Comprehensive Income & Other	-	-	15	-	-
Shareholders' Equity	1,035	1,061	724.61	635.05	570.71
Total Liabilities & Equity	1,401	1,398	1,098	878.07	839.23

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	234.49	245.06	256.83	170.39	206.82
Net Cash (Debt)	98.01	281.36	243.63	279.14	130.13
Net Cash Growth	76.46%	15.49%	-12.72%	114.52%	-
Net Cash Per Share	2.56	7.85	7.21	8.27	4.30
Filing Date Shares Outstanding	40	40	35.25	35.25	30.25
Total Common Shares Outstanding	40	40	35.25	35.25	30.25
Working Capital	220.99	520	383.78	502.78	437.43
Book Value Per Share	25.88	26.53	20.56	18.02	18.87
Tangible Book Value	1,032	1,057	723.15	633.75	570.47
Tangible Book Value Per Share	25.80	26.43	20.51	17.98	18.86
Land	173.89	173.89	173.89	173.89	173.89
Machinery	453.18	392.71	330.65	323.51	318.37
Construction In Progress	103.89	370.63	133.91	-	-
Leasehold Improvements	17.7	18.21	18.21	18.11	16.43

Data Source: S&P Global Market Intelligence Last updated: Aug 13, 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 6, 2026

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