Chunghwa Leading Photonics Tech Co., Ltd. (TPEX:7926)

TPEX:7926 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	231.21	154.93	146.58	115.69
Cash & Short-Term Investments	231.21	154.93	146.58	115.69
Cash Growth	-	5.70%	26.70%	-
Accounts Receivable	48.65	23.88	15.53	13.89
Other Receivables	0.69	1.48	1.38	1.73
Receivables	49.34	25.36	16.91	15.62
Inventory	126.95	142.86	116.23	73.2
Prepaid Expenses	14.77	6.25	5.83	0.42
Other Current Assets	-	-	0	-
Total Current Assets	422.27	329.41	285.55	204.93
Property, Plant & Equipment	116.22	110.8	105.42	86.73
Long-Term Deferred Tax Assets	5.89	4.3	3.47	2.27
Other Long-Term Assets	1.86	1.73	1.51	6.48
Total Assets	546.25	446.24	395.96	300.41

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	8.15	3.75	13.96	7.75
Accrued Expenses	47.47	30.81	27.59	16.78
Current Portion of Long-Term Debt	-	-	3.65	-
Current Portion of Leases	3.47	3.45	3.52	3.52
Current Income Taxes Payable	28	11.96	10.27	6.71
Current Unearned Revenue	9.97	18.15	-	-
Other Current Liabilities	11.07	21.51	9.54	24.57
Total Current Liabilities	108.12	89.63	68.52	59.34
Long-Term Debt	-	-	31.35	-
Long-Term Leases	2.05	3.79	7.12	10.48
Long-Term Deferred Tax Liabilities	0.31	-	0.38	-
Other Long-Term Liabilities	1.06	0.95	0.81	0.69
Total Liabilities	111.55	94.37	108.19	70.5

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	150.02	113.65	100.9	94.55
Additional Paid-In Capital	27.78	27.78	13.51	5.66
Retained Earnings	256.9	210.43	173.35	129.69
Shareholders' Equity	434.7	351.86	287.77	229.91
Total Liabilities & Equity	546.25	446.24	395.96	300.41

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	5.52	7.24	45.64	14
Net Cash (Debt)	225.69	147.69	100.94	101.69
Net Cash Growth	-	46.32%	-0.74%	-
Net Cash Per Share	19.20	13.39	10.00	-
Filing Date Shares Outstanding	15	11.37	10.09	-
Total Common Shares Outstanding	15	11.37	10.09	-
Working Capital	314.15	239.78	217.04	145.6
Book Value Per Share	28.98	30.96	28.52	-
Tangible Book Value	434.7	351.86	287.77	229.91
Tangible Book Value Per Share	28.98	30.96	28.52	-
Machinery	169.66	159.44	152.31	111.75
Construction In Progress	39.19	28.87	0.45	-
Leasehold Improvements	8.96	8.96	8.95	8.95

Data Source: S&P Global Market Intelligence Last updated: Aug 4, 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 5, 2026

Data Sources Report a data error