Brighton-Best International (Taiwan) Inc. (TPEX: 8415)

Brighton-Best International (Taiwan) Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	1,726	2,057	2,211	2,287	3,399	4,428
Short-Term Investments	1,097	46	-	-	-	19.59
Trading Asset Securities	392.92	449.05	400.67	432.72	500.9	409.15
Cash & Short-Term Investments	3,216	2,552	2,612	2,719	3,900	4,856
Cash Growth	53.53%	-2.28%	-3.96%	-30.27%	-19.70%	-48.28%
Accounts Receivable	2,661	2,285	2,780	2,355	1,935	3,675
Other Receivables	93.35	155.72	150.53	172.22	1,599	93.22
Receivables	2,754	2,441	2,931	2,527	3,533	3,768
Inventory	14,288	15,228	17,342	9,053	9,770	11,068
Prepaid Expenses	434.66	-	-	518.97	387.07	167.36
Other Current Assets	140.12	1,924	2,196	1,221	1,245	1,127
Total Current Assets	20,833	22,145	25,081	16,039	18,835	20,987
Property, Plant & Equipment	11,231	10,874	9,922	5,728	5,959	5,380
Long-Term Investments	10,752	11,873	10,662	11,244	2,079	1,855
Goodwill	260.19	252.32	252.3	227.88	206.31	216.42
Other Intangible Assets	368.86	431.69	530.21	565.14	438.08	524.63
Long-Term Deferred Tax Assets	818.96	880.13	994.58	596.1	644.36	655.29
Other Long-Term Assets	637.09	1,040	1,021	980.26	690.72	918.5
Total Assets	45,025	47,496	48,463	35,380	28,852	30,537
Accounts Payable	1,040	939.47	1,379	690.21	503.75	902.2
Accrued Expenses	-	624.12	761.83	345.99	189.88	257.98
Short-Term Debt	6,516	7,308	8,543	5,296	4,677	4,570
Current Portion of Long-Term Debt	0.59	500.37	1,797	180	3,004	694.87
Current Portion of Leases	492.83	451.87	414.67	364.62	316	348.19
Current Income Taxes Payable	28.9	339.45	788.35	285.2	57.2	61.06
Current Unearned Revenue	-	18.54	10.57	-	-	-
Other Current Liabilities	958.76	301.13	291.71	319.15	201.23	149.2
Total Current Liabilities	9,037	10,483	13,985	7,481	8,949	6,984
Long-Term Debt	4,603	5,105	5,550	5,423	745.03	3,739
Long-Term Leases	3,149	3,099	2,732	2,840	2,947	2,581
Long-Term Deferred Tax Liabilities	255.36	252.71	262.84	32.59	45.15	57.26
Other Long-Term Liabilities	4	1.6	8.94	0.67	0.69	0.03
Total Liabilities	17,048	18,941	22,539	15,777	12,687	13,361
Common Stock	10,315	10,315	10,315	10,315	10,315	10,315
Additional Paid-In Capital	-	3,850	3,821	3,793	5,010	6,454
Retained Earnings	10,332	9,889	8,620	5,856	2,470	1,527
Treasury Stock	-95.36	-82.87	-46.23	-	-222.75	-
Comprehensive Income & Other	4,071	1,202	-2.37	-360.86	-1,407	-1,121
Total Common Equity	24,622	25,173	22,708	19,603	16,165	17,176
Minority Interest	3,355	3,382	3,216	-	-	-
Shareholders' Equity	27,977	28,555	25,924	19,603	16,165	17,176
Total Liabilities & Equity	45,025	47,496	48,463	35,380	28,852	30,537
Total Debt	14,761	16,464	19,036	14,103	11,689	11,933
Net Cash (Debt)	-11,545	-13,912	-16,424	-11,384	-7,789	-7,077
Net Cash Per Share	-11.20	-13.51	-15.93	-11.09	-7.59	-6.86
Filing Date Shares Outstanding	1,026	1,019	1,025	1,032	1,023	1,032
Total Common Shares Outstanding	1,026	1,019	1,025	1,032	1,023	1,032
Working Capital	11,796	11,662	11,095	8,558	9,886	14,003
Book Value Per Share	23.99	24.71	22.15	19.00	15.80	16.65
Tangible Book Value	23,993	24,489	21,926	18,810	15,521	16,435
Tangible Book Value Per Share	23.38	24.04	21.39	18.24	15.17	15.93
Land	-	5,478	5,417	1,740	1,735	1,398
Buildings	-	1,404	1,279	783.96	815.97	628.75
Machinery	-	2,989	2,855	1,491	1,505	1,486
Construction In Progress	-	502.41	78.93	0.73	1.86	165.5
Leasehold Improvements	-	30.43	29.08	24.51	25.36	27.86

Source: S&P Capital IQ. Standard template. Financial Sources.