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

TPEX:8431 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	248.01	273.79	286.01	299.19	156.17	109.02
Short-Term Investments	0.3	0.27	0.26	0.6	14.67	0.46
Trading Asset Securities	-	77.92	68.41	18.95	26.13	5.36
Cash & Short-Term Investments	248.31	351.98	354.68	318.74	196.97	114.83
Cash Growth	-30.00%	-0.76%	11.28%	61.82%	71.53%	-31.00%
Accounts Receivable	377.15	277.5	290.73	485.35	468.85	327.21
Other Receivables	12.97	13.18	12.73	12.33	10.49	11.38
Receivables	390.12	290.68	303.46	497.68	479.34	338.59
Inventory	70.18	57.28	54.08	45.98	10.51	15.43
Prepaid Expenses	23.05	24.9	17.15	19.46	11.71	28.7
Other Current Assets	8.98	8.84	52.52	107.34	94.48	123.78
Total Current Assets	740.63	733.68	781.89	989.19	793.01	621.33
Property, Plant & Equipment	623.23	639.62	663.23	613	527.27	566.39
Long-Term Investments	39.53	46.64	66.92	88.44	30.54	24.77
Other Intangible Assets	1.12	1.48	2.16	2.97	3.48	4.79
Long-Term Deferred Tax Assets	10.19	21.99	26.98	15.97	14.66	28.54
Other Long-Term Assets	129.71	114.32	113.02	115.87	106.55	93.56
Total Assets	1,544	1,558	1,654	1,825	1,475	1,339
Accounts Payable	53.87	41.81	63.8	80.85	94.59	90.82
Accrued Expenses	87.95	91.33	85.83	144.48	132.95	113.25
Short-Term Debt	125.08	167.1	182.38	270.93	159.68	126.83
Current Portion of Long-Term Debt	14.96	30.17	8.64	12.19	6.63	21.8
Current Portion of Leases	33.07	37.66	22.25	26.37	23.64	22.26
Current Income Taxes Payable	24.91	22.27	46.01	57.86	31.77	23.75
Current Unearned Revenue	-	0	0.08	0.87	0.1	0.05
Other Current Liabilities	20.1	20.27	26.15	36.79	48.75	50.98
Total Current Liabilities	359.94	410.61	435.13	630.33	498.11	449.73
Long-Term Debt	32.79	27.94	65.12	49.31	9.95	22.94
Long-Term Leases	3.54	35.82	80.52	43.22	31.39	55.71
Long-Term Deferred Tax Liabilities	16.72	19.8	22.72	13.62	0.59	0.15
Other Long-Term Liabilities	3.27	3.14	3.09	3.01	2.95	3.28
Total Liabilities	416.25	497.31	606.59	739.5	542.99	531.81
Common Stock	443.92	443.92	444.56	444.56	444.56	444.56
Additional Paid-In Capital	326.3	322.84	325.32	325.32	324.95	408.32
Retained Earnings	214.61	214.88	193.41	255.1	102.6	-83.36
Treasury Stock	-30.44	-49.47	-52.59	-33.56	-3.12	-
Comprehensive Income & Other	0.17	-28.72	-29.23	-44.33	-34.76	-37.47
Total Common Equity	954.56	903.45	881.47	947.1	834.23	732.04
Minority Interest	173.6	156.96	166.14	138.85	98.27	75.54
Shareholders' Equity	1,128	1,060	1,048	1,086	932.5	807.58
Total Liabilities & Equity	1,544	1,558	1,654	1,825	1,475	1,339
Total Debt	209.44	298.7	358.91	402.02	231.29	249.54
Net Cash (Debt)	38.87	53.28	-4.22	-83.28	-34.32	-134.71
Net Cash Growth	-9.10%	-	-	-	-	-
Net Cash Per Share	0.89	1.22	-0.10	-1.87	-0.77	-3.03
Filing Date Shares Outstanding	43.87	43.5	43.5	43.87	44.39	44.46
Total Common Shares Outstanding	43.87	43.5	43.5	43.87	44.39	44.46
Working Capital	380.69	323.07	346.76	358.86	294.89	171.61
Book Value Per Share	21.76	20.77	20.26	21.59	18.79	16.47
Tangible Book Value	953.44	901.97	879.31	944.12	830.75	727.25
Tangible Book Value Per Share	21.73	20.73	20.21	21.52	18.71	16.36
Land	105.77	97.59	96.57	84.44	-	-
Buildings	353.78	333.37	315.27	297.56	302.12	294.91
Machinery	845.59	788.58	763.88	740.31	700.72	651.98
Leasehold Improvements	3	3	3	3	3	3

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