Changs Ascending Enterprise Co., Ltd. (TPEX:8038)

TPEX:8038 Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	270.16	293.24	191.19	242.18	137.32	165.39
Cash & Short-Term Investments	270.16	293.24	191.19	242.18	137.32	165.39
Cash Growth	38.89%	53.38%	-21.06%	76.37%	-16.98%	-22.14%
Accounts Receivable	228.32	204.92	108.74	84.69	132.43	17.4
Other Receivables	0.29	0.47	0.23	0.18	0.53	0.33
Receivables	228.61	205.39	108.97	84.88	132.97	17.72
Inventory	210.24	193.78	117.77	122.51	86.07	111.49
Prepaid Expenses	27.49	10.42	27.98	27.99	36.86	32.81
Other Current Assets	16.26	24.61	6.3	8.3	21.88	18.38
Total Current Assets	752.75	727.44	452.2	485.86	415.09	345.8
Property, Plant & Equipment	560.47	561.56	582.42	598.33	622.11	641.51
Long-Term Investments	2.33	2.33	2.33	-	-	-
Other Intangible Assets	30.46	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	2.12	2.16	5.23	2.89	3.13	1.45
Total Assets	1,348	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	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	87.23	94.49	33.66	5.34	12.41	3.33
Short-Term Debt	448.29	438.31	310.76	88	106.17	13.92
Current Portion of Long-Term Debt	-	-	-	224	75	25
Current Portion of Leases	4.66	4.9	5.09	3.97	4.37	3.92
Current Unearned Revenue	2.73	3.61	7.4	1.91	3.08	2.39
Other Current Liabilities	40.28	40.79	19.35	15.79	13.52	12.9
Total Current Liabilities	583.19	582.09	376.25	339.01	214.55	61.45
Long-Term Debt	-	-	-	-	180	255
Long-Term Leases	217.21	214.63	218.33	219.92	224.01	225.58
Long-Term Unearned Revenue	0.15	0.11	-	-	-	-
Pension & Post-Retirement Benefits	-	0.95	5.22	5.59	4.52	5.05
Other Long-Term Liabilities	1.59	1.27	1.27	2.15	1.59	1.51
Total Liabilities	802.13	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	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	622.78	622.78	628.74	628.74	598.54	598.14
Additional Paid-In Capital	123.7	123.7	124.4	122.87	51.06	205.73
Retained Earnings	-269.51	-284.72	-329.22	-233.31	-232.42	-364.55
Treasury Stock	-	-	-19.49	-19.49	-19.49	-19.49
Comprehensive Income & Other	-0.02	-0.02	-	-	-	-
Total Common Equity	476.96	461.75	404.43	498.82	397.7	419.83
Minority Interest	69.38	63.31	69.21	56.19	54.21	58.14
Shareholders' Equity	546.33	525.05	473.64	555	451.9	477.97
Total Liabilities & Equity	1,348	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	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	670.15	657.85	534.17	535.89	589.55	523.43
Net Cash (Debt)	-400	-364.61	-342.98	-293.71	-452.24	-358.03
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-6.42	-5.85	-5.51	-4.72	-7.63	-6.05
Filing Date Shares Outstanding	62.28	62.28	62.28	62.28	59.26	59.22
Total Common Shares Outstanding	62.28	62.28	62.28	62.28	59.26	59.22
Working Capital	169.57	145.35	75.95	146.85	200.53	284.34
Book Value Per Share	7.66	7.41	6.49	8.01	6.71	7.09
Tangible Book Value	446.5	431.47	372.3	464.69	361.68	382.34
Tangible Book Value Per Share	7.17	6.93	5.98	7.46	6.10	6.46
Buildings	468.53	468.53	470.66	471.58	470.93	470.93
Machinery	64.39	64.08	66.27	60.31	60.65	61.82

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 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:

Jul 30, 2026

Data Sources Report a data error