Orient Semiconductor Electronics, Limited (TPE:2329)

TPE:2329 Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	2,475	2,719	4,445	3,910	3,946	2,723
Short-Term Investments	-	-	-	-	245.6	-
Cash & Short-Term Investments	2,475	2,719	4,445	3,910	4,191	2,723
Cash Growth	-4.74%	-38.84%	13.70%	-6.72%	53.92%	47.53%
Accounts Receivable	4,426	5,110	4,486	4,872	3,295	3,647
Other Receivables	164.77	146.56	70.4	109.91	38.89	115.64
Receivables	4,590	5,256	4,556	4,982	3,334	3,763
Inventory	2,623	2,589	1,572	1,605	1,818	1,826
Prepaid Expenses	179.07	92.11	90.61	93.17	107.99	97.31
Other Current Assets	35.54	25.66	27.84	30.77	23.81	515.68
Total Current Assets	9,904	10,682	10,692	10,621	9,475	8,925
Property, Plant & Equipment	9,573	7,923	6,546	5,228	5,388	5,660
Long-Term Investments	6,564	1,834	1,739	1,839	1,023	781.86
Other Intangible Assets	42.61	39.28	51.56	80.67	47.55	32.97
Long-Term Deferred Tax Assets	133.79	201	420.46	634.41	973.07	1,206
Other Long-Term Assets	72.94	35.29	86.91	64.19	40.34	326.82
Total Assets	26,290	20,714	19,536	18,467	16,947	17,018

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	3,734	5,280	4,655	3,968	3,043	3,282
Accrued Expenses	-	985.96	865.51	1,038	892.93	957.54
Short-Term Debt	455.34	320.7	-	-	-	349.39
Current Portion of Long-Term Debt	565.06	456.43	372.12	107.05	-	60.7
Current Portion of Leases	23.72	20.54	12.29	25.4	27.96	35.53
Current Income Taxes Payable	91.67	24.24	37.24	0.21	123.86	-
Current Unearned Revenue	53.76	60.12	74.51	91.67	98.95	88.97
Other Current Liabilities	1,853	790.86	797.73	509	497.47	922.07
Total Current Liabilities	6,776	7,939	6,814	5,739	4,684	5,696
Long-Term Debt	2,722	1,498	1,010	1,132	2,153	1,593
Long-Term Leases	87.67	101.57	82.66	108.46	133.35	213.51
Pension & Post-Retirement Benefits	-	5.15	30.71	178.05	185.66	487.2
Other Long-Term Liabilities	12.69	15.84	28.39	35.49	39.86	57.02
Total Liabilities	9,598	9,560	7,966	7,193	7,196	8,046

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	6,589	6,590	5,603	5,553	5,553	5,554
Additional Paid-In Capital	567.2	375.15	476.2	238.39	238.17	234.9
Retained Earnings	5,099	4,621	3,934	3,546	2,350	1,546
Comprehensive Income & Other	4,436	-432.24	-245.35	134.09	-192.79	-164.88
Total Common Equity	16,692	11,154	9,768	9,472	7,949	7,170
Shareholders' Equity	16,692	11,154	11,570	11,274	9,751	8,972
Total Liabilities & Equity	26,290	20,714	19,536	18,467	16,947	17,018

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	3,853	2,398	1,477	1,373	2,314	2,252
Net Cash (Debt)	-1,378	321.12	2,968	2,537	1,877	471.19
Net Cash Growth	-	-89.18%	17.01%	35.14%	298.41%	-
Net Cash Per Share	-1.99	0.44	4.01	3.42	2.51	0.63
Filing Date Shares Outstanding	662.81	659	560.31	555.31	555.31	555.43
Total Common Shares Outstanding	662.81	659	560.31	555.31	555.31	555.43
Working Capital	3,127	2,743	3,878	4,881	4,791	3,229
Book Value Per Share	25.18	16.93	17.43	17.06	14.31	12.91
Tangible Book Value	16,649	11,115	9,717	9,391	7,901	7,137
Tangible Book Value Per Share	25.12	16.87	17.34	16.91	14.23	12.85
Buildings	-	7,656	7,380	7,350	7,084	7,031
Machinery	-	17,865	16,199	16,528	15,874	15,185
Construction In Progress	-	1,942	2,030	422.66	645.32	927.62

Data Source: S&P Global Market Intelligence Last updated: Oct 28, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 14, 2026

Data Sources Report a data error