Ideal Bike Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	Dec '19 Dec 31, 2019
Cash & Equivalents	455.16	628.51	686.81	823.67	766.32	680.52
Short-Term Investments	-	-	-	-	9.61	-
Trading Asset Securities	62.25	20.85	13.88	21.6	17.33	14.54
Cash & Short-Term Investments	517.41	649.36	700.69	845.27	793.26	695.06
Cash Growth	-27.29%	-7.33%	-17.10%	6.56%	14.13%	-7.29%
Accounts Receivable	486.3	555.93	1,330	668.18	744.73	900.25
Other Receivables	31.06	36.28	70.07	67.08	51.3	48.76
Receivables	517.36	592.21	1,400	735.25	796.03	949.02
Inventory	2,073	2,556	2,835	2,033	1,189	1,173
Prepaid Expenses	25.58	35.14	40.73	29.18	16.18	21.32
Other Current Assets	2.41	4.31	67.56	5.59	2.3	66.75
Total Current Assets	3,135	3,837	5,045	3,648	2,797	2,906
Property, Plant & Equipment	662.82	669.54	697.07	619.57	642.23	662.07
Long-Term Investments	16.46	19.75	16.19	79.12	105.73	58.77
Other Intangible Assets	230.37	218.65	219.44	198.76	204.48	214.01
Long-Term Deferred Tax Assets	194.12	201.84	211.26	267.92	294.08	283.17
Other Long-Term Assets	412.1	364.77	373.71	421.58	403.2	517.1
Total Assets	4,651	5,312	6,562	5,235	4,447	4,641
Accounts Payable	293.7	413.14	871.33	932.61	891.39	680.36
Accrued Expenses	48.31	123.78	176.82	133.98	61.09	59.54
Short-Term Debt	874.91	1,319	1,441	922.59	820.55	1,117
Current Portion of Long-Term Debt	504.43	655.08	429.65	575.56	439.59	207.89
Current Portion of Leases	6.51	9.84	15.11	0.56	1.65	0.79
Current Income Taxes Payable	1.43	5.87	0.91	11.27	13.45	6.48
Current Unearned Revenue	167.04	149.7	270.41	168.72	161	108.01
Other Current Liabilities	64.6	94.73	183.68	68.42	70.2	88.14
Total Current Liabilities	1,961	2,771	3,389	2,814	2,459	2,269
Long-Term Debt	174.93	244.45	599.43	289.66	491.24	1,006
Long-Term Leases	4.59	0.45	10.34	-	0.56	0.55
Long-Term Deferred Tax Liabilities	134.4	146.47	146.7	115.45	105.89	109.51
Total Liabilities	2,281	3,169	4,162	3,237	3,081	3,411
Common Stock	3,267	3,017	3,017	2,996	2,433	2,343
Additional Paid-In Capital	102.32	132.32	132.32	125.43	92.94	61.12
Retained Earnings	-639.29	-592.71	-310.11	-646.62	-731.2	-739.05
Comprensive Income & Other	-360.3	-413.78	-438.75	-477.26	-429.07	-435.1
Total Common Equity	2,370	2,143	2,401	1,998	1,365	1,229
Shareholders' Equity	2,370	2,143	2,401	1,998	1,365	1,229
Total Liabilities & Equity	4,651	5,312	6,562	5,235	4,447	4,641
Total Debt	1,565	2,229	2,496	1,788	1,754	2,333
Net Cash (Debt)	-1,048	-1,579	-1,795	-943.1	-960.32	-1,638
Net Cash Per Share	-3.47	-5.23	-5.95	-3.30	-3.94	-10.54
Filing Date Shares Outstanding	326.72	301.72	301.72	299.6	243.28	234.25
Total Common Shares Outstanding	326.72	301.72	301.72	299.6	243.28	234.25
Working Capital	1,174	1,066	1,656	834.34	338.28	636.93
Book Value Per Share	7.25	7.10	7.96	6.67	5.61	5.25
Tangible Book Value	2,140	1,924	2,181	1,799	1,161	1,015
Tangible Book Value Per Share	6.55	6.38	7.23	6.00	4.77	4.33
Land	132.87	132.17	113.91	113.82	114.24	114.41
Buildings	880	862.82	818.47	796.77	794.71	778.99
Machinery	641.46	623.98	671.62	589.27	587.17	573.03

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