Laien Parts Technology Co., Ltd. (TPEX:7907)

Laien Parts Technology 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	479.58	547.11	459.06	488.56	134.41
Short-Term Investments	196.68	19.34	261.41	-	-
Cash & Short-Term Investments	676.26	566.45	720.47	488.56	134.41
Cash Growth	-12.64%	-21.38%	47.47%	263.48%	-
Accounts Receivable	1,065	831.46	669.1	645.1	723.59
Other Receivables	8.56	3.44	1.15	2.02	1.19
Receivables	1,073	834.9	670.25	647.12	724.79
Inventory	122.89	100.03	113.89	134.01	184.96
Prepaid Expenses	10.84	6.54	5.57	3.94	2.95
Other Current Assets	11.76	9.94	41.08	11.69	22.57
Total Current Assets	1,895	1,518	1,551	1,285	1,070
Property, Plant & Equipment	1,058	1,027	737.18	743	776.14
Long-Term Investments	128.92	130.32	124.49	65.22	26.33
Other Intangible Assets	64.94	66.72	71.38	75.83	80.84
Long-Term Deferred Tax Assets	3.82	3.45	4.4	4.2	0.59
Other Long-Term Assets	144.91	47.64	46.87	48.47	53.33
Total Assets	3,296	2,793	2,536	2,222	2,007

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	394.79	366.13	342.96	161.21	164.99
Accrued Expenses	81.28	77.57	79.49	58.13	75.47
Short-Term Debt	96.04	20.1	8.08	1.4	15
Current Portion of Long-Term Debt	72.7	75.06	58.25	334.84	75.13
Current Portion of Leases	9.5	6.66	6.12	5.28	5.3
Current Income Taxes Payable	46.7	55.68	33.49	50.15	54
Current Unearned Revenue	81.98	78.72	136.19	220.13	189.18
Other Current Liabilities	286.79	262.89	128.5	90.03	13.43
Total Current Liabilities	1,070	942.82	793.06	921.17	592.49
Long-Term Debt	621.78	674.5	527.4	270	548.62
Long-Term Leases	22.18	15.43	15.28	16	15.66
Long-Term Deferred Tax Liabilities	-	-	2	-	0.21
Other Long-Term Liabilities	0.15	0.18	0.42	-	1.97
Total Liabilities	1,714	1,633	1,338	1,207	1,159

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	393.93	364.33	364.33	314.33	273.33
Additional Paid-In Capital	701.23	292.75	293.22	168.17	168.17
Retained Earnings	481.34	499.83	535.48	518.61	389.55
Comprehensive Income & Other	5.53	3.61	-0.62	-0.39	-0.03
Total Common Equity	1,582	1,161	1,192	1,001	831.02
Minority Interest	-	-	5.01	14.14	16.94
Shareholders' Equity	1,582	1,161	1,197	1,015	847.96
Total Liabilities & Equity	3,296	2,793	2,536	2,222	2,007

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	822.19	791.75	615.13	627.53	659.7
Net Cash (Debt)	-145.94	-225.3	105.34	-138.97	-525.29
Net Cash Growth	-	-	-	-	-
Net Cash Per Share	-3.85	-6.05	3.14	-4.31	-18.74
Filing Date Shares Outstanding	39.39	36.43	36.43	31.43	26.91
Total Common Shares Outstanding	39.39	36.43	36.43	31.43	26.91
Working Capital	825.17	575.04	758.2	364.15	477.2
Book Value Per Share	40.16	31.85	32.73	31.84	30.88
Tangible Book Value	1,517	1,094	1,121	924.89	750.18
Tangible Book Value Per Share	38.51	30.02	30.77	29.42	27.87
Land	285.85	265.8	162.77	134.79	134.79
Buildings	318.36	296.75	62.21	62.13	62.13
Machinery	743.59	731.64	726.49	718.76	693.48
Construction In Progress	2.97	5.11	5.34	2.67	10.69

Data Source: S&P Global Market Intelligence Last updated: Aug 14, 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

Data Sources Report a data error