Asia Optical Co., Inc. (TPE:3019)

Asia Optical Co. 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	11,653	13,142	9,747	9,179	10,187	9,996
Short-Term Investments	152.14	156.1	174.94	187.6	228.99	131.03
Cash & Short-Term Investments	11,805	13,298	9,922	9,367	10,416	10,127
Cash Growth	-0.43%	34.03%	5.93%	-10.07%	2.85%	4.47%
Accounts Receivable	5,334	4,897	4,376	3,909	4,488	3,523
Other Receivables	52.55	57.66	46.89	13.16	11.65	24.74
Receivables	5,386	4,955	4,423	3,922	4,500	3,548
Inventory	4,195	3,595	2,804	3,361	3,868	2,555
Prepaid Expenses	-	128.34	107.59	123.51	107.8	98.32
Other Current Assets	110.91	12.24	21.1	27.3	19.42	14.97
Total Current Assets	21,498	21,988	17,278	16,800	18,911	16,343
Property, Plant & Equipment	3,005	3,103	2,850	2,827	2,859	2,804
Long-Term Investments	114.44	140.29	296.95	213.74	248.7	228.76
Goodwill	-	14.88	14.88	14.88	14.88	14.88
Other Intangible Assets	64.92	44.76	64.4	59.32	59.07	20.92
Long-Term Deferred Tax Assets	18.02	59.84	37.69	43.81	16.24	30.61
Other Long-Term Assets	360.83	424.65	401.5	464.92	514.87	719.91
Total Assets	25,062	25,776	20,943	20,423	22,624	20,163
Accounts Payable	4,747	4,669	3,033	2,619	3,285	2,933
Accrued Expenses	4,102	2,579	1,931	1,960	2,392	1,606
Current Portion of Leases	19.58	18.32	18.06	18.73	19.47	14.13
Current Income Taxes Payable	347.01	421.61	330.98	357.32	147.19	109.27
Current Unearned Revenue	327.99	374.56	393.69	339.15	423.78	155.58
Other Current Liabilities	115.58	101.64	94.37	90.65	112.65	90.34
Total Current Liabilities	9,659	8,165	5,802	5,385	6,381	4,908
Long-Term Leases	19.02	24.69	16.05	25.89	43.25	18.67
Long-Term Deferred Tax Liabilities	227.33	202.36	172.41	181.7	152.67	121.29
Other Long-Term Liabilities	88.36	7.85	3.78	7.86	7.69	8.57
Total Liabilities	9,994	8,489	6,115	5,725	6,732	5,203
Common Stock	2,792	2,792	2,792	2,811	2,811	2,811
Additional Paid-In Capital	5,477	5,477	5,365	5,400	5,400	5,681
Retained Earnings	5,799	5,896	4,762	4,578	5,019	3,531
Treasury Stock	-	-	-	-109.63	-	-
Comprehensive Income & Other	-1,251	507.07	-363.14	-276.07	-1,079	-824.65
Total Common Equity	12,817	14,673	12,557	12,403	12,151	11,198
Minority Interest	2,251	2,614	2,271	2,295	3,742	3,761
Shareholders' Equity	15,068	17,287	14,828	14,698	15,892	14,959
Total Liabilities & Equity	25,062	25,776	20,943	20,423	22,624	20,163
Total Debt	38.6	43.02	34.11	44.62	62.71	32.8
Net Cash (Debt)	11,767	13,255	9,888	9,322	10,353	10,094
Net Cash Growth	-0.45%	34.05%	6.07%	-9.96%	2.56%	4.71%
Net Cash Per Share	41.80	47.12	35.06	32.77	36.45	35.71
Filing Date Shares Outstanding	279.33	279.24	279.24	279.24	281.08	281.08
Total Common Shares Outstanding	279.33	279.24	279.24	279.24	281.08	281.08
Working Capital	11,839	13,823	11,476	11,415	12,531	11,436
Book Value Per Share	45.88	52.54	44.97	44.42	43.23	39.84
Tangible Book Value	12,752	14,613	12,478	12,329	12,077	11,162
Tangible Book Value Per Share	45.65	52.33	44.68	44.15	42.96	39.71
Land	-	306.9	308.22	310.94	312.07	318.37
Buildings	-	2,564	2,463	2,496	2,402	2,433
Machinery	-	11,218	10,289	10,216	9,785	9,553
Construction In Progress	-	131.54	0.24	1.22	1.27	25.58

Source: S&P Global Market Intelligence. Standard template. Financial Sources.