ACpay Co., Ltd. ^6984.TWO

Finances

	2024	2023	2022	2021	2020
Revenue	146.097 M ^{47.86 %}	98.808 M ^{30.02 %}	75.997 M ^{600.50 %}	10.849 M ^{1 500.15 %}	678.000 K
Net income	-21.743 M ^{49.74 %}	-43.261 M ^{-75.58 %}	-24.639 M ^{-1 694.54 %}	-1.373 M ^{-529.82 %}	-218.000 K
Income before tax	-24.071 M ^{53.71 %}	-52.002 M ^{13.92 %}	-60.413 M ^{-4 300.07 %}	-1.373 M ^{-529.82 %}	-218.000 K
Income before tax ratio	-0.16 ^{68.69 %}	-0.53 ^{33.79 %}	-0.79 ^{-528.14 %}	-0.13 ^{60.64 %}	-0.32
EBITDA	-18.202 M ^{60.62 %}	-46.225 M ^{16.91 %}	-55.631 M ^{-6 122.71 %}	-894.000 K ^{-310.09 %}	-218.000 K
Net income ratio	-0.15 ^{66.01 %}	-0.44 ^{-35.04 %}	-0.32 ^{-156.18 %}	-0.13 ^{60.64 %}	-0.32
Ratio EBITDA	-0.12 ^{73.37 %}	-0.47 ^{36.09 %}	-0.73 ^{-788.33 %}	-0.08 ^{74.37 %}	-0.32
Gross profit ratio	0.20 ^{251.86 %}	0.06 ^{-31.12 %}	0.08 ^{-86.26 %}	0.61 ^{-38.57 %}	1.00
Weighted average shs out dil	15.544 M ^{18.39 %}	13.129 M ^{14.80 %}	11.436 M ^{383.09 %}	2.367 M ^{1 083.62 %}	200.000 K
Weighted average shs out	15.544 M ^{18.39 %}	13.129 M ^{14.80 %}	11.436 M ^{383.09 %}	2.367 M ^{1 083.62 %}	200.000 K
EPS diluted	-1.41 ^{60.72 %}	-3.59 ^{-66.98 %}	-2.15 ^{-270.69 %}	-0.58 ^{46.79 %}	-1.09
Earnings per share	-1.41 ^{60.72 %}	-3.59 ^{-66.98 %}	-2.15 ^{-270.69 %}	-0.58 ^{46.79 %}	-1.09
Gross profit	29.889 M ^{420.26 %}	5.745 M ^{-10.44 %}	6.415 M ^{-3.74 %}	6.664 M ^{882.89 %}	678.000 K
Income tax expense	-2.328 M ^{52.16 %}	-4.866 M ^{-3 672.09 %}	-129.000 K	0.000	0.000
Cost of revenue	116.208 M ^{17.12 %}	99.219 M ^{42.59 %}	69.582 M ^{1 562.65 %}	4.185 M	0.000
General and administrative expenses	19.775 M ^{11.90 %}	17.672 M ^{-14.25 %}	20.608 M ^{210.60 %}	6.635 M ^{640.51 %}	896.000 K
Selling and marketing expenses	22.148 M ^{9.33 %}	20.258 M ^{-23.89 %}	26.617 M ^{40 849.23 %}	65.000 K	0.000
Other expenses	0.000	0.000	0.000	0.000	0.000
Operating expenses	52.916 M ^{22.10 %}	43.337 M ^{-31.42 %}	63.195 M ^{715.00 %}	7.754 M ^{765.40 %}	896.000 K
Cost and expenses	169.124 M ^{18.64 %}	142.556 M ^{7.36 %}	132.777 M ^{1 012.13 %}	11.939 M ^{1 232.48 %}	896.000 K
Research and development expenses	10.993 M ^{9.63 %}	10.027 M ^{-37.21 %}	15.970 M ^{1 415.18 %}	1.054 M	0.000
Selling general and administrative expenses	41.923 M ^{25.86 %}	33.310 M ^{-29.47 %}	47.225 M ^{604.85 %}	6.700 M ^{647.77 %}	896.000 K
Interest income	1.142 M ^{149.34 %}	458.000 K ^{114.02 %}	214.000 K ^{21 300.00 %}	1.000 K	0.000
Interest expense	872.000 K ^{9.82 %}	794.000 K ^{61.38 %}	492.000 K ^{9 740.00 %}	5.000 K	0.000
Depreciation and amortization	4.997 M ^{0.28 %}	4.983 M ^{16.15 %}	4.290 M ^{805.06 %}	474.000 K	0.000
Operating income	-23.027 M ^{47.36 %}	-43.748 M ^{23.13 %}	-56.914 M ^{-5 055.25 %}	-1.104 M ^{-406.42 %}	-218.000 K
Operating income ratio	-0.16 ^{64.40 %}	-0.44 ^{40.88 %}	-0.75 ^{-635.94 %}	-0.10 ^{68.35 %}	-0.32
Total other income expenses net	-1.044 M ^{87.35 %}	-8.254 M ^{-135.90 %}	-3.499 M ^{-1 200.74 %}	-269.000 K	0.000
	2024	2023	2022	2021	2020

	2024	2023	2022	2021	2020
Net debt	74.116 M ^{1 431.01 %}	4.841 M ^{119.79 %}	-24.462 M ^{-285.17 %}	-6.351 M ^{-225.69 %}	-1.950 M
Total investments	149.416 M ^{74.07 %}	85.839 M ^{5.62 %}	81.274 M ^{85.45 %}	43.825 M	0.000
Total debt	113.913 M ^{391.47 %}	23.178 M ^{-29.02 %}	32.654 M ^{6 877.35 %}	468.000 K	0.000
Accumulated other comprehensive income loss	0.000 ^{-100.00 %}	3.000 K ^{-99.99 %}	55.771 M	0.000	0.000
Retained earnings	-91.234 M ^{-31.29 %}	-69.491 M ^{-164.93 %}	-26.230 M ^{-1 548.65 %}	-1.591 M ^{-629.82 %}	-218.000 K
Common stock	156.294 M ^{19.04 %}	131.297 M ^{64.12 %}	80.000 M ^{60.00 %}	50.000 M ^{2 400.00 %}	2.000 M
Total equity	121.651 M ^{77.86 %}	68.397 M ^{-40.52 %}	114.987 M ^{137.53 %}	48.409 M ^{2 616.55 %}	1.782 M
Other non current liabilities	18.904 M ^{2.52 %}	18.440 M ^{931.32 %}	1.788 M	0.000	0.000
Long term debt	104.480 M ^{631.04 %}	14.292 M ^{-37.01 %}	22.690 M ^{12 940.23 %}	174.000 K	0.000
Total non current liabilities	123.384 M ^{276.95 %}	32.732 M ^{33.72 %}	24.478 M ^{13 967.82 %}	174.000 K	0.000
Other current liabilities	132.218 M ^{139.96 %}	55.099 M ^{128.41 %}	24.123 M ^{620.09 %}	3.350 M ^{-5.05 %}	3.528 M
Deferred revenue	0.000 ^{-100.00 %}	674.000 K ^{-95.31 %}	14.369 M ^{95.84 %}	7.337 M ^{217.62 %}	2.310 M
Short term debt	9.433 M ^{6.16 %}	8.886 M ^{-10.82 %}	9.964 M ^{1 594.56 %}	588.000 K	0.000
Total current liabilities	145.771 M ^{109.52 %}	69.574 M ^{27.02 %}	54.775 M ^{380.95 %}	11.389 M ^{95.08 %}	5.838 M
Total liabilities	269.155 M ^{163.09 %}	102.306 M ^{29.09 %}	79.253 M ^{585.40 %}	11.563 M ^{98.06 %}	5.838 M
Other non current assets	1.188 M ^{13.68 %}	1.045 M ^{23.67 %}	845.000 K ^{138.70 %}	354.000 K ^{-81.71 %}	1.936 M
Long term investments	0.000	0.000	0.000	0.000	0.000
Intangible assets	4.253 M ^{-25.50 %}	5.709 M ^{-15.97 %}	6.794 M ^{140.67 %}	2.823 M	0.000
GoodWill	0.000 ^{-100.00 %}	3.552 M ^{-70.39 %}	11.995 M	0.000	0.000
Goodwill and intangible assets	4.253 M ^{-54.08 %}	9.261 M ^{-50.71 %}	18.789 M ^{565.57 %}	2.823 M	0.000
Property plant equipment net	134.801 M ^{1 623.58 %}	7.821 M ^{-18.10 %}	9.550 M ^{653.75 %}	1.267 M	0.000
Total non current assets	147.666 M ^{535.78 %}	23.226 M ^{-21.05 %}	29.417 M ^{561.95 %}	4.444 M ^{129.55 %}	1.936 M
Other current assets	9.221 M ^{114.64 %}	4.296 M ^{-52.12 %}	8.973 M ^{1 297.66 %}	642.000 K ^{194.50 %}	218.000 K
Short term investments	149.416 M ^{74.07 %}	85.839 M ^{5.62 %}	81.274 M ^{85.45 %}	43.825 M	0.000
cash and cash equivalents	39.797 M ^{117.03 %}	18.337 M ^{-67.90 %}	57.116 M ^{737.60 %}	6.819 M ^{249.69 %}	1.950 M
Cash and short term investments	189.213 M ^{81.63 %}	104.176 M ^{-24.72 %}	138.390 M ^{173.26 %}	50.644 M ^{2 497.13 %}	1.950 M
Total current assets	243.140 M ^{64.87 %}	147.477 M ^{-10.52 %}	164.823 M ^{196.83 %}	55.528 M ^{876.92 %}	5.684 M
Inventory	6.478 M ^{0.43 %}	6.450 M ^{7.23 %}	6.015 M	0.000	0.000
Net receivables	38.228 M ^{17.43 %}	32.555 M ^{184.45 %}	11.445 M ^{169.80 %}	4.242 M ^{20.65 %}	3.516 M
Tax assets	7.424 M ^{45.60 %}	5.099 M ^{2 088.41 %}	233.000 K	0.000	0.000
Other assets	0.000	0.000	0.000	0.000	0.000
Account payables	4.120 M ^{-16.17 %}	4.915 M ^{-22.22 %}	6.319 M ^{5 442.98 %}	114.000 K	0.000
Tax payables	0.000	0.000	0.000	0.000	0.000
Deferred revenue non current	0.000	0.000	0.000	0.000	0.000
Minority interest	0.000	0.000	0.000	0.000	0.000
Capital lease obligations	1.706 M ^{-53.03 %}	3.632 M ^{-24.74 %}	4.826 M ^{931.20 %}	468.000 K	0.000
Preferred stock	0.000	0.000	0.000	0.000	0.000
Other total stockholders equity	56.591 M ^{759.00 %}	6.588 M ^{20.97 %}	5.446 M	0.000	0.000
Deferred tax liabilities non current	0.000	0.000	0.000	0.000	0.000
Other liabilities	0.000	0.000	0.000	0.000	0.000
Total assets	390.806 M ^{128.94 %}	170.703 M ^{-12.12 %}	194.240 M ^{223.88 %}	59.972 M ^{687.03 %}	7.620 M
	2024	2023	2022	2021	2020

	2024	2023	2022	2021	2020
Deferred income tax	0.000	0.000	0.000	0.000	0.000
Stock based compensation	0.000 ^{-100.00 %}	543.000 K ^{-94.12 %}	9.241 M	0.000	0.000
Change in working capital	7.771 M ^{-74.06 %}	29.953 M ^{752.39 %}	3.514 M ^{131.40 %}	-11.192 M ^{-631.94 %}	2.104 M
Accounts receivables	-19.363 M ^{-62.40 %}	-11.923 M ^{-54.58 %}	-7.713 M ^{-943.71 %}	-739.000 K	0.000
Inventory	-2.012 M ^{-229.14 %}	1.558 M ^{1 757.45 %}	-94.000 K	0.000	0.000
Accounts payables	0.000 ^{100.00 %}	-1.404 M ^{68.52 %}	-4.460 M	0.000	0.000
Other working capital	29.146 M ^{-30.14 %}	41.722 M ^{164.38 %}	15.781 M ^{250.97 %}	-10.453 M	0.000
Other non cash items	8.384 M ^{56.71 %}	5.350 M ^{117.67 %}	-30.283 M ^{-302 930.00 %}	10.000 K	0.000
Net cash provided by operating activities	-2.919 M ^{53.72 %}	-6.307 M ^{91.44 %}	-73.651 M ^{-509.64 %}	-12.081 M ^{-740.56 %}	1.886 M
Investments in property plant and equipment	-130.330 M ^{-15 037.05 %}	-861.000 K ^{48.99 %}	-1.688 M ^{32.53 %}	-2.502 M	0.000
Acquisitions net	0.000	0.000	0.000	0.000	0.000
Purchases of investments	-12.000 M ^{63.08 %}	-32.500 M ^{-712.50 %}	-4.000 M ^{86.67 %}	-30.000 M	0.000
Sales maturities of investments	0.000 ^{100.00 %}	-5.000 M ^{-110.00 %}	50.000 M	0.000	0.000
Other investing activites	-117.000 K ^{82.51 %}	-669.000 K ^{-2 406.90 %}	29.000 K ^{-98.17 %}	1.582 M ^{181.71 %}	-1.936 M
Net cash used for investing activites	-142.447 M ^{-264.97 %}	-39.030 M ^{-188.02 %}	44.341 M ^{243.41 %}	-30.920 M ^{-1 497.11 %}	-1.936 M
Debt repayment	93.270 M ^{1 226.18 %}	-8.282 M ^{-232.08 %}	-2.494 M	0.000	0.000
Common stock issued	74.997 M ^{2 499 800.00 %}	3.000 K ^{-99.99 %}	42.750 M ^{-10.94 %}	48.000 M	0.000
Common stock repurchased	0.000	0.000	0.000	0.000	0.000
Dividends paid	0.000	0.000	0.000	0.000	0.000
Other financing activites	-1.462 M ^{-109.83 %}	14.874 M ^{44 972.73 %}	33.000 K ^{125.38 %}	-130.000 K	0.000
Net cash used provided by financing activities	166.805 M ^{2 429.26 %}	6.595 M ^{-83.63 %}	40.289 M ^{-15.84 %}	47.870 M	0.000
Effect of forex changes on cash	21.000 K ^{156.76 %}	-37.000 K ^{-331.25 %}	16.000 K	0.000	0.000
Net change in cash	21.460 M ^{155.34 %}	-38.779 M ^{-452.70 %}	10.995 M ^{125.82 %}	4.869 M ^{9 838.00 %}	-50.000 K
Cash at beginning of period	18.337 M ^{-67.90 %}	57.116 M ^{23.84 %}	46.121 M ^{2 265.18 %}	1.950 M ^{-2.50 %}	2.000 M
Cash at end of period	39.797 M ^{117.03 %}	18.337 M ^{-67.90 %}	57.116 M ^{737.60 %}	6.819 M ^{249.69 %}	1.950 M
Operating cash flow	-2.919 M ^{53.72 %}	-6.307 M ^{91.44 %}	-73.651 M ^{-509.64 %}	-12.081 M ^{-740.56 %}	1.886 M
Capital expenditure	-130.587 M ^{-15 066.90 %}	-861.000 K ^{48.99 %}	-1.688 M ^{32.53 %}	-2.502 M	0.000
Free CashFlow	-133.506 M ^{-232.91 %}	-40.103 M ^{46.77 %}	-75.339 M ^{-416.62 %}	-14.583 M ^{-873.22 %}	1.886 M
	2024	2023	2022	2021	2020

	2025-06-30	2024-12-31	2024-06-30	2023-12-31	2023-06-30
Revenue	89.963 M ^{-1.40 %}	91.237 M ^{66.31 %}	54.860 M ^{-2.79 %}	56.436 M ^{33.19 %}	42.372 M
Net income	5.693 M ^{240.71 %}	-4.046 M ^{77.14 %}	-17.697 M ^{24.60 %}	-23.470 M ^{0.83 %}	-23.666 M
Income before tax	5.561 M ^{238.40 %}	-4.018 M ^{79.96 %}	-20.053 M ^{29.06 %}	-28.266 M ^{-19.08 %}	-23.736 M
Income before tax ratio	0.06 ^{240.36 %}	-0.04 ^{87.95 %}	-0.37 ^{27.02 %}	-0.50 ^{10.59 %}	-0.56
EBITDA	9.820 M ^{855.38 %}	-1.300 M ^{92.31 %}	-16.895 M ^{34.48 %}	-25.787 M ^{-26.17 %}	-20.438 M
Net income ratio	0.06 ^{242.70 %}	-0.04 ^{86.25 %}	-0.32 ^{22.43 %}	-0.42 ^{25.54 %}	-0.56
Ratio EBITDA	0.11 ^{866.08 %}	-0.01 ^{95.37 %}	-0.31 ^{32.60 %}	-0.46 ^{5.27 %}	-0.48
Gross profit ratio	0.31 ^{23.70 %}	0.25 ^{514.08 %}	0.04 ^{11 518.88 %}	0.00 ^{96.16 %}	-0.01
Weighted average shs out dil	15.629 M ^{-0.58 %}	15.721 M ^{3.50 %}	15.189 M ^{15.69 %}	13.129 M ^{0.00 %}	13.129 M
Weighted average shs out	15.629 M ^{-0.58 %}	15.721 M ^{3.50 %}	15.189 M ^{15.69 %}	13.129 M ^{0.00 %}	13.129 M
EPS diluted	0.36 ^{238.46 %}	-0.26 ^{77.78 %}	-1.17 ^{34.64 %}	-1.79 ^{0.56 %}	-1.80
Earnings per share	0.36 ^{238.46 %}	-0.26 ^{77.78 %}	-1.17 ^{34.64 %}	-1.79 ^{0.56 %}	-1.80
Gross profit	27.654 M ^{21.97 %}	22.672 M ^{921.26 %}	2.220 M ^{11 200.00 %}	-20.000 K ^{94.88 %}	-391.000 K
Income tax expense	-132.000 K ^{-571.43 %}	28.000 K ^{101.19 %}	-2.356 M ^{50.88 %}	-4.796 M ^{-6 751.43 %}	-70.000 K
Cost of revenue	62.309 M ^{-9.12 %}	68.565 M ^{30.25 %}	52.640 M ^{-6.76 %}	56.456 M ^{32.02 %}	42.763 M
General and administrative expenses	0.000	0.000	0.000	0.000	0.000
Selling and marketing expenses	0.000	0.000	0.000	0.000	0.000
Other expenses	0.000	0.000	0.000	0.000	0.000
Operating expenses	21.615 M ^{-21.68 %}	27.599 M ^{8.07 %}	25.538 M ^{26.38 %}	20.207 M ^{-12.64 %}	23.130 M
Cost and expenses	83.924 M ^{-12.73 %}	96.164 M ^{23.01 %}	78.178 M ^{1.98 %}	76.663 M ^{16.34 %}	65.893 M
Research and development expenses	2.938 M ^{-48.19 %}	5.671 M ^{6.56 %}	5.322 M ^{10.76 %}	4.805 M ^{-7.99 %}	5.222 M
Selling general and administrative expenses	18.677 M ^{-14.83 %}	21.928 M ^{8.47 %}	20.216 M ^{31.26 %}	15.402 M ^{-13.99 %}	17.908 M
Interest income	708.000 K ^{23.99 %}	571.000 K ^{0.00 %}	571.000 K ^{118.77 %}	261.000 K ^{32.49 %}	197.000 K
Interest expense	1.347 M ^{138.83 %}	564.000 K ^{83.12 %}	308.000 K ^{-17.65 %}	374.000 K ^{-10.95 %}	420.000 K
Depreciation and amortization	2.912 M ^{35.63 %}	2.147 M ^{-24.67 %}	2.850 M ^{35.39 %}	2.105 M ^{-26.86 %}	2.878 M
Operating income	6.039 M ^{222.57 %}	-4.927 M ^{78.87 %}	-23.318 M ^{-15.28 %}	-20.227 M ^{14.00 %}	-23.521 M
Operating income ratio	0.07 ^{224.31 %}	-0.05 ^{87.29 %}	-0.43 ^{-18.59 %}	-0.36 ^{35.43 %}	-0.56
Total other income expenses net	-478.000 K ^{-152.59 %}	909.000 K ^{-72.16 %}	3.265 M ^{140.61 %}	-8.039 M ^{-3 639.07 %}	-215.000 K
	2025-06-30	2024-12-31	2024-06-30	2023-12-31	2023-06-30

	2025-06-30	2024-12-31	2024-06-30	2023-12-31	2023-06-30	2022-12-31
Net debt	-10.376 M ^{-114.00 %}	74.116 M ^{209.07 %}	-67.951 M ^{-1 503.66 %}	4.841 M ^{450.54 %}	-1.381 M ^{94.35 %}	-24.462 M
Total investments	68.500 M ^{-54.15 %}	149.416 M ^{56.95 %}	95.200 M ^{10.91 %}	85.839 M ^{32.55 %}	64.759 M ^{-20.32 %}	81.274 M
Total debt	87.985 M ^{-22.76 %}	113.913 M ^{510.92 %}	18.646 M ^{-19.55 %}	23.178 M ^{-15.78 %}	27.521 M ^{-15.72 %}	32.654 M
Accumulated other comprehensive income loss	0.000	0.000	0.000 ^{-100.00 %}	3.000 K	0.000	0.000
Retained earnings	-84.998 M ^{6.84 %}	-91.234 M ^{-5.30 %}	-86.645 M ^{-24.69 %}	-69.491 M ^{-51.00 %}	-46.021 M ^{-75.45 %}	-26.230 M
Common stock	156.294 M ^{0.00 %}	156.294 M ^{0.00 %}	156.294 M ^{19.04 %}	131.297 M ^{0.00 %}	131.294 M ^{64.12 %}	80.000 M
Total equity	127.344 M ^{4.68 %}	121.651 M ^{-3.22 %}	125.697 M ^{83.78 %}	68.397 M ^{-25.55 %}	91.864 M ^{-20.11 %}	114.987 M
Other non current liabilities	21.609 M ^{14.31 %}	18.904 M ^{40.20 %}	13.484 M ^{-26.88 %}	18.440 M ^{715.57 %}	2.261 M ^{26.45 %}	1.788 M
Long term debt	78.796 M ^{-24.58 %}	104.480 M ^{954.82 %}	9.905 M ^{-30.70 %}	14.292 M ^{-21.67 %}	18.245 M ^{-19.59 %}	22.690 M
Total non current liabilities	100.405 M ^{-18.62 %}	123.384 M ^{427.53 %}	23.389 M ^{-28.54 %}	32.732 M ^{59.62 %}	20.506 M ^{-16.23 %}	24.478 M
Other current liabilities	121.954 M ^{-7.76 %}	132.218 M ^{36.35 %}	96.971 M ^{121.68 %}	43.744 M ^{23.22 %}	35.502 M ^{-7.77 %}	38.492 M
Deferred revenue	1.950 M	0.000 ^{-100.00 %}	1.361 M ^{-86.70 %}	10.230 M ^{11.86 %}	9.145 M ^{-36.36 %}	14.369 M
Short term debt	9.189 M ^{-2.59 %}	9.433 M ^{7.92 %}	8.741 M ^{-18.19 %}	10.685 M ^{15.19 %}	9.276 M ^{-6.90 %}	9.964 M
Total current liabilities	137.502 M ^{-5.67 %}	145.771 M ^{30.80 %}	111.442 M ^{60.18 %}	69.574 M ^{33.97 %}	51.934 M ^{-5.19 %}	54.775 M
Total liabilities	237.907 M ^{-11.61 %}	269.155 M ^{99.62 %}	134.831 M ^{31.79 %}	102.306 M ^{41.23 %}	72.440 M ^{-8.60 %}	79.253 M
Other non current assets	387.000 K ^{-67.42 %}	1.188 M ^{27.88 %}	929.000 K ^{-11.10 %}	1.045 M ^{-9.13 %}	1.150 M ^{36.09 %}	845.000 K
Long term investments	0.000	0.000	0.000	0.000	0.000	0.000
Intangible assets	7.746 M ^{82.13 %}	4.253 M ^{-14.68 %}	4.985 M ^{-12.68 %}	5.709 M ^{-8.74 %}	6.256 M ^{-7.92 %}	6.794 M
GoodWill	0.000	0.000 ^{-100.00 %}	3.552 M ^{0.00 %}	3.552 M ^{-70.39 %}	11.995 M ^{0.00 %}	11.995 M
Goodwill and intangible assets	7.746 M ^{82.13 %}	4.253 M ^{-50.18 %}	8.537 M ^{-7.82 %}	9.261 M ^{-49.26 %}	18.251 M ^{-2.86 %}	18.789 M
Property plant equipment net	135.797 M ^{0.74 %}	134.801 M ^{2 062.35 %}	6.234 M ^{-20.29 %}	7.821 M ^{-11.37 %}	8.824 M ^{-7.60 %}	9.550 M
Total non current assets	151.486 M ^{2.59 %}	147.666 M ^{537.81 %}	23.152 M ^{-0.32 %}	23.226 M ^{-18.59 %}	28.528 M ^{-3.02 %}	29.417 M
Other current assets	1.131 M ^{-87.73 %}	9.221 M ^{85.87 %}	4.961 M ^{15.48 %}	4.296 M ^{78.41 %}	2.408 M ^{-73.16 %}	8.973 M
Short term investments	68.500 M ^{-54.15 %}	149.416 M ^{56.95 %}	95.200 M ^{10.91 %}	85.839 M ^{32.55 %}	64.759 M ^{-20.32 %}	81.274 M
cash and cash equivalents	98.361 M ^{147.16 %}	39.797 M ^{-54.04 %}	86.597 M ^{372.25 %}	18.337 M ^{-36.55 %}	28.902 M ^{-49.40 %}	57.116 M
Cash and short term investments	166.861 M ^{-11.81 %}	189.213 M ^{4.08 %}	181.797 M ^{74.51 %}	104.176 M ^{11.23 %}	93.661 M ^{-32.32 %}	138.390 M
Total current assets	213.765 M ^{-12.08 %}	243.140 M ^{2.43 %}	237.376 M ^{60.96 %}	147.477 M ^{8.62 %}	135.776 M ^{-17.62 %}	164.823 M
Inventory	5.114 M ^{-21.06 %}	6.478 M ^{-5.25 %}	6.837 M ^{6.00 %}	6.450 M ^{20.49 %}	5.353 M ^{-11.01 %}	6.015 M
Net receivables	40.659 M ^{6.36 %}	38.228 M ^{-12.68 %}	43.781 M ^{34.48 %}	32.555 M ^{-5.24 %}	34.354 M ^{200.17 %}	11.445 M
Tax assets	7.556 M ^{1.78 %}	7.424 M ^{-0.38 %}	7.452 M ^{46.15 %}	5.099 M ^{1 582.84 %}	303.000 K ^{30.04 %}	233.000 K
Other assets	0.000	0.000	0.000	0.000	0.000	0.000
Account payables	4.409 M ^{7.01 %}	4.120 M ^{-5.70 %}	4.369 M ^{-11.11 %}	4.915 M ^{-19.52 %}	6.107 M ^{-3.35 %}	6.319 M
Tax payables	0.000	0.000	0.000	0.000	0.000	0.000
Deferred revenue non current	0.000	0.000	0.000	0.000	0.000	0.000
Minority interest	0.000	0.000	0.000	0.000	0.000	0.000
Capital lease obligations	0.000 ^{-100.00 %}	1.706 M ^{135.96 %}	723.000 K ^{-80.09 %}	3.632 M ^{-7.63 %}	3.932 M ^{-18.52 %}	4.826 M
Preferred stock	0.000	0.000	0.000	0.000	0.000	0.000
Other total stockholders equity	56.048 M ^{-0.96 %}	56.591 M ^{0.97 %}	56.048 M ^{750.76 %}	6.588 M ^{-0.05 %}	6.591 M ^{-89.23 %}	61.217 M
Deferred tax liabilities non current	0.000	0.000	0.000	0.000	0.000	0.000
Other liabilities	0.000	0.000	0.000	0.000	0.000	0.000
Total assets	365.251 M ^{-6.54 %}	390.806 M ^{50.01 %}	260.528 M ^{52.62 %}	170.703 M ^{3.89 %}	164.304 M ^{-15.41 %}	194.240 M
	2025-06-30	2024-12-31	2024-06-30	2023-12-31	2023-06-30	2022-12-31

	2025-06-30	2024-12-31	2024-06-30	2023-12-31	2023-06-30
Deferred income tax	0.000	0.000	0.000	0.000	0.000
Stock based compensation	0.000	0.000	0.000	0.000	0.000
Change in working capital	829.000 K ^{-97.52 %}	33.492 M ^{29.53 %}	25.856 M ^{49.89 %}	17.250 M ^{185.26 %}	-20.232 M
Accounts receivables	-1.313 M ^{-130.33 %}	4.329 M ^{118.27 %}	-23.692 M ^{-529.20 %}	5.520 M ^{131.65 %}	-17.443 M
Inventory	4.378 M ^{4 413.40 %}	97.000 K ^{104.60 %}	-2.109 M ^{-335.38 %}	896.000 K ^{35.35 %}	662.000 K
Accounts payables	289.000 K ^{107.43 %}	-3.891 M ^{-225.68 %}	3.096 M ^{359.73 %}	-1.192 M ^{-462.26 %}	-212.000 K
Other working capital	-2.525 M ^{-107.66 %}	32.957 M ^{-32.13 %}	48.561 M ^{303.80 %}	12.026 M ^{471.29 %}	-3.239 M
Other non cash items	1.972 M ^{-60.58 %}	5.002 M ^{374.57 %}	1.054 M ^{-69.05 %}	3.405 M ^{36.86 %}	2.488 M
Net cash provided by operating activities	11.406 M ^{-68.83 %}	36.595 M ^{203.37 %}	12.063 M ^{1 799.01 %}	-710.000 K ^{98.16 %}	-38.532 M
Investments in property plant and equipment	-8.265 M ^{93.66 %}	-130.458 M ^{-101 030.23 %}	-129.000 K ^{-12 812.91 %}	-999.000 ^{99.88 %}	-860.000 K
Acquisitions net	0.000	0.000 ^{-100.00 %}	12.000 K	0.000	0.000
Purchases of investments	0.000 ^{-100.00 %}	11.700 M ^{149.37 %}	-23.700 M ^{19.66 %}	-29.500 M ^{-268.75 %}	-8.000 M
Sales maturities of investments	15.000 M	0.000	0.000	0.000	0.000
Other investing activites	505.000 K ^{1 428.95 %}	-38.000 K ^{-122.89 %}	166.000 K ^{525.64 %}	-39.000 K ^{-143.75 %}	-16.000 K
Net cash used for investing activites	7.240 M ^{106.09 %}	-118.796 M ^{-402.29 %}	-23.651 M ^{19.94 %}	-29.540 M ^{-211.28 %}	-9.490 M
Debt repayment	-27.479 M ^{-128.37 %}	96.845 M ^{2 808.95 %}	-3.575 M ^{11.58 %}	-4.043 M	0.000
Common stock issued	0.000	0.000 ^{-100.00 %}	74.997 M ^{2 499 800.00 %}	3.000 K	0.000
Common stock repurchased	0.000	0.000	0.000	0.000	0.000
Dividends paid	0.000	0.000	0.000	0.000	0.000
Other financing activites	1.482 M ^{-66.70 %}	4.451 M ^{175.27 %}	-5.913 M ^{-138.51 %}	15.353 M ^{425.41 %}	-4.718 M
Net cash used provided by financing activities	-25.997 M ^{-125.66 %}	101.296 M ^{54.63 %}	65.509 M ^{479.06 %}	11.313 M ^{339.78 %}	-4.718 M
Effect of forex changes on cash	-1.000 K ^{-104.76 %}	21.000 K	0.000 ^{-100.00 %}	22.711 M	0.000
Net change in cash	-7.352 M ^{-138.46 %}	19.116 M ^{-64.55 %}	53.921 M ^{1 328.75 %}	3.774 M ^{107.16 %}	-52.740 M
Cash at beginning of period	105.713 M ^{22.07 %}	86.597 M ^{165.02 %}	32.676 M ^{13.06 %}	28.902 M ^{-64.60 %}	81.642 M
Cash at end of period	98.361 M ^{-6.95 %}	105.713 M ^{22.07 %}	86.597 M ^{165.02 %}	32.676 M ^{13.06 %}	28.902 M
Operating cash flow	11.406 M ^{-68.83 %}	36.595 M ^{203.37 %}	12.063 M ^{1 799.01 %}	-710.000 K ^{98.16 %}	-38.532 M
Capital expenditure	-3.956 M ^{96.96 %}	-130.330 M ^{-100 931.01 %}	-129.000 K ^{-12 812.91 %}	-999.000 ^{99.88 %}	-860.000 K
Free CashFlow	7.450 M ^{107.95 %}	-93.735 M ^{-885.44 %}	11.934 M ^{1 778.48 %}	-710.999 K ^{98.20 %}	-39.392 M
	2025	2024	2024	2023	2023

Date	Form 10K
2024
2023
2022
2021
2020

ACpay Co., Ltd. 6984.TWO

Finances

ACpay Co., Ltd. ^6984.TWO