Superior Plating Technology Co., Ltd. (TPEX:8431)

TPEX:8431 Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	144	236.67	273.79	286.01	299.19	156.17
Short-Term Investments	0.18	0.3	0.27	0.26	0.6	14.67
Trading Asset Securities	-	-	77.92	68.41	18.95	26.13
Cash & Short-Term Investments	144.18	236.97	351.98	354.68	318.74	196.97
Cash Growth	-49.95%	-32.68%	-0.76%	11.28%	61.82%	71.53%
Accounts Receivable	356.72	440.16	277.5	290.73	485.35	468.85
Other Receivables	11.41	15.81	13.18	12.73	12.33	10.49
Receivables	368.13	455.97	290.68	303.46	497.68	479.34
Inventory	73.05	73.28	57.28	54.08	45.98	10.51
Prepaid Expenses	24.51	25.12	24.9	17.15	19.46	11.71
Other Current Assets	6.86	11.56	8.84	52.52	107.34	94.48
Total Current Assets	616.74	802.89	733.68	781.89	989.19	793.01
Property, Plant & Equipment	602.56	655.68	639.62	663.23	613	527.27
Long-Term Investments	27.83	35.21	46.64	66.92	88.44	30.54
Other Intangible Assets	0.63	0.91	1.48	2.16	2.97	3.48
Long-Term Deferred Tax Assets	34.61	19.52	21.99	26.98	15.97	14.66
Other Long-Term Assets	143.7	146.4	114.32	113.02	115.87	106.55
Total Assets	1,426	1,661	1,558	1,654	1,825	1,475
Accounts Payable	46.51	55.57	41.81	63.8	80.85	94.59
Accrued Expenses	104.42	93.17	91.33	85.83	144.48	132.95
Short-Term Debt	147.38	143.21	167.1	182.38	270.93	159.68
Current Portion of Long-Term Debt	16.03	16.69	30.17	8.64	12.19	6.63
Current Portion of Leases	14.06	28.64	37.66	22.25	26.37	23.64
Current Income Taxes Payable	14.83	41.95	22.27	46.01	57.86	31.77
Current Unearned Revenue	-	-	0	0.08	0.87	0.1
Other Current Liabilities	21.95	21.23	20.27	26.15	36.79	48.75
Total Current Liabilities	365.18	400.47	410.61	435.13	630.33	498.11
Long-Term Debt	19.75	28.89	27.94	65.12	49.31	9.95
Long-Term Leases	46.71	54.77	35.82	80.52	43.22	31.39
Long-Term Deferred Tax Liabilities	20.95	29.03	19.8	22.72	13.62	0.59
Other Long-Term Liabilities	2.99	3.29	3.14	3.09	3.01	2.95
Total Liabilities	455.57	516.44	497.31	606.59	739.5	542.99
Common Stock	443.92	443.92	443.92	444.56	444.56	444.56
Additional Paid-In Capital	328.9	328.9	322.84	325.32	325.32	324.95
Retained Earnings	178.05	256.7	214.88	193.41	255.1	102.6
Treasury Stock	-83.79	-30.44	-49.47	-52.59	-33.56	-3.12
Comprehensive Income & Other	-31.38	-0.34	-28.72	-29.23	-44.33	-34.76
Total Common Equity	835.69	998.74	903.45	881.47	947.1	834.23
Minority Interest	134.81	145.43	156.96	166.14	138.85	98.27
Shareholders' Equity	970.5	1,144	1,060	1,048	1,086	932.5
Total Liabilities & Equity	1,426	1,661	1,558	1,654	1,825	1,475
Total Debt	243.93	272.19	298.7	358.91	402.02	231.29
Net Cash (Debt)	-99.75	-35.22	53.28	-4.22	-83.28	-34.32
Net Cash Per Share	-2.28	-0.81	1.22	-0.10	-1.87	-0.77
Filing Date Shares Outstanding	42.87	43.87	43.5	43.5	43.87	44.39
Total Common Shares Outstanding	42.87	43.87	43.5	43.5	43.87	44.39
Working Capital	251.56	402.43	323.07	346.76	358.86	294.89
Book Value Per Share	19.49	22.77	20.77	20.26	21.59	18.79
Tangible Book Value	835.06	997.83	901.97	879.31	944.12	830.75
Tangible Book Value Per Share	19.48	22.75	20.73	20.21	21.52	18.71
Land	97.76	104.14	97.59	96.57	84.44	-
Buildings	332.32	352.35	333.37	315.27	297.56	302.12
Machinery	798.17	819.71	788.58	763.88	740.31	700.72
Construction In Progress	-	25.08	-	-	-	-
Leasehold Improvements	3	3	3	3	3	3

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.