Changs Ascending Enterprise Co., Ltd. (TPEX:8038)
Taiwan · Delayed Price · Currency is TWD 31.40
+0.70 (2.28%)
Aug 26, 2026, 1:30 PM CST
TPEX:8038 Balance Sheet
Financials in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash & Equivalents | 357.48 | 293.24 | 191.19 | 242.18 | 137.32 | 165.39 |
Short-Term Investments | 15.93 | - | - | - | - | - |
Trading Asset Securities | 15.41 | - | - | - | - | - |
Cash & Short-Term Investments | 388.81 | 293.24 | 191.19 | 242.18 | 137.32 | 165.39 |
Cash Growth | 111.95% | 53.38% | -21.06% | 76.37% | -16.98% | -22.14% |
Accounts Receivable | 215.82 | 204.92 | 108.74 | 84.69 | 132.43 | 17.4 |
Other Receivables | 0.44 | 0.47 | 0.23 | 0.18 | 0.53 | 0.33 |
Receivables | 216.26 | 205.39 | 108.97 | 84.88 | 132.97 | 17.72 |
Inventory | 217.2 | 193.78 | 117.77 | 122.51 | 86.07 | 111.49 |
Prepaid Expenses | 19.98 | 10.42 | 27.98 | 27.99 | 36.86 | 32.81 |
Other Current Assets | 0.64 | 24.61 | 6.3 | 8.3 | 21.88 | 18.38 |
Total Current Assets | 842.89 | 727.44 | 452.2 | 485.86 | 415.09 | 345.8 |
Property, Plant & Equipment | 555.24 | 561.56 | 582.42 | 598.33 | 622.11 | 641.51 |
Long-Term Investments | - | 2.33 | 2.33 | - | - | - |
Other Intangible Assets | 29.08 | 30.27 | 32.13 | 34.12 | 36.02 | 37.49 |
Long-Term Deferred Tax Assets | 0.33 | 0.33 | 0.39 | 0.46 | 0.23 | 0.32 |
Other Long-Term Assets | 2.2 | 2.16 | 5.23 | 2.89 | 3.13 | 1.45 |
Total Assets | 1,430 | 1,324 | 1,075 | 1,122 | 1,077 | 1,027 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Accounts Payable | 115.39 | 94.49 | 33.66 | 5.34 | 12.41 | 3.33 |
Short-Term Debt | 408.31 | 438.31 | 310.76 | 88 | 106.17 | 13.92 |
Current Portion of Long-Term Debt | - | - | - | 224 | 75 | 25 |
Current Portion of Leases | 4.2 | 4.9 | 5.09 | 3.97 | 4.37 | 3.92 |
Current Unearned Revenue | 9.15 | 3.61 | 7.4 | 1.91 | 3.08 | 2.39 |
Other Current Liabilities | 45.98 | 40.79 | 19.35 | 15.79 | 13.52 | 12.9 |
Total Current Liabilities | 583.02 | 582.09 | 376.25 | 339.01 | 214.55 | 61.45 |
Long-Term Debt | - | - | - | - | 180 | 255 |
Long-Term Leases | 216.44 | 214.63 | 218.33 | 219.92 | 224.01 | 225.58 |
Long-Term Unearned Revenue | 0.25 | 0.11 | - | - | - | - |
Pension & Post-Retirement Benefits | - | 0.95 | 5.22 | 5.59 | 4.52 | 5.05 |
Other Long-Term Liabilities | 1.58 | 1.27 | 1.27 | 2.15 | 1.59 | 1.51 |
Total Liabilities | 801.29 | 799.04 | 601.06 | 566.67 | 624.67 | 548.6 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Common Stock | 622.78 | 622.78 | 628.74 | 628.74 | 598.54 | 598.14 |
Additional Paid-In Capital | 122.17 | 123.7 | 124.4 | 122.87 | 51.06 | 205.73 |
Retained Earnings | -282.46 | -284.72 | -329.22 | -233.31 | -232.42 | -364.55 |
Treasury Stock | - | - | -19.49 | -19.49 | -19.49 | -19.49 |
Comprehensive Income & Other | 20.37 | -0.02 | - | - | - | - |
Total Common Equity | 482.86 | 461.75 | 404.43 | 498.82 | 397.7 | 419.83 |
Minority Interest | 145.6 | 63.31 | 69.21 | 56.19 | 54.21 | 58.14 |
Shareholders' Equity | 628.45 | 525.05 | 473.64 | 555 | 451.9 | 477.97 |
Total Liabilities & Equity | 1,430 | 1,324 | 1,075 | 1,122 | 1,077 | 1,027 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Total Debt | 628.94 | 657.85 | 534.17 | 535.89 | 589.55 | 523.43 |
Net Cash (Debt) | -240.13 | -364.61 | -342.98 | -293.71 | -452.24 | -358.03 |
Net Cash Growth | - | - | - | - | - | - |
Net Cash Per Share | -3.78 | -5.85 | -5.51 | -4.72 | -7.63 | -6.05 |
Filing Date Shares Outstanding | 63.11 | 62.28 | 62.28 | 62.28 | 59.26 | 59.22 |
Total Common Shares Outstanding | 63.11 | 62.28 | 62.28 | 62.28 | 59.26 | 59.22 |
Working Capital | 259.87 | 145.35 | 75.95 | 146.85 | 200.53 | 284.34 |
Book Value Per Share | 7.65 | 7.41 | 6.49 | 8.01 | 6.71 | 7.09 |
Tangible Book Value | 453.77 | 431.47 | 372.3 | 464.69 | 361.68 | 382.34 |
Tangible Book Value Per Share | 7.19 | 6.93 | 5.98 | 7.46 | 6.10 | 6.46 |
Buildings | - | 468.53 | 470.66 | 471.58 | 470.93 | 470.93 |
Machinery | - | 64.08 | 66.27 | 60.31 | 60.65 | 61.82 |