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

Asia Optical Co. 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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	11,664	9,747	9,179	10,187	9,996	9,554
Short-Term Investments	192.54	211.57	187.6	228.99	131.03	140.08
Cash & Short-Term Investments	11,856	9,958	9,367	10,416	10,127	9,694
Cash Growth	19.16%	6.32%	-10.07%	2.85%	4.47%	-0.51%
Accounts Receivable	4,786	4,376	3,909	4,488	3,523	3,674
Other Receivables	20.17	10.27	13.16	11.65	24.74	38.82
Receivables	4,806	4,387	3,922	4,500	3,548	3,713
Inventory	3,146	2,804	3,361	3,868	2,555	2,346
Prepaid Expenses	86.42	107.59	123.51	107.8	98.32	81.75
Other Current Assets	65.8	21.1	27.3	19.42	14.97	21.75
Total Current Assets	19,960	17,278	16,800	18,911	16,343	15,856
Property, Plant & Equipment	2,983	2,850	2,827	2,859	2,804	3,133
Long-Term Investments	270.66	296.95	213.74	248.7	228.76	245.74
Goodwill	14.88	14.88	14.88	14.88	14.88	14.88
Other Intangible Assets	58.7	64.4	59.32	59.07	20.92	14.8
Long-Term Deferred Tax Assets	55.12	37.69	43.81	16.24	30.61	17.4
Other Long-Term Assets	431.45	401.5	464.92	514.87	719.91	508.38
Total Assets	23,774	20,943	20,423	22,624	20,163	19,791
Accounts Payable	4,010	3,033	2,619	3,285	2,933	2,084
Accrued Expenses	2,111	1,931	1,960	2,392	1,606	1,550
Current Portion of Leases	13.83	18.06	18.73	19.47	14.13	25.5
Current Income Taxes Payable	254.05	330.98	357.32	147.19	109.27	172.56
Current Unearned Revenue	390.04	393.69	339.15	423.78	155.58	70.48
Other Current Liabilities	851.31	94.37	90.65	112.65	90.34	75.58
Total Current Liabilities	7,631	5,802	5,385	6,381	4,908	3,978
Long-Term Leases	22.72	16.05	25.89	43.25	18.67	28.23
Long-Term Deferred Tax Liabilities	127.97	172.41	181.7	152.67	121.29	71.67
Other Long-Term Liabilities	7.85	3.78	7.86	7.69	8.57	8.57
Total Liabilities	7,904	6,115	5,725	6,732	5,203	4,219
Common Stock	2,792	2,792	2,811	2,811	2,811	2,811
Additional Paid-In Capital	5,477	5,365	5,400	5,400	5,681	5,759
Retained Earnings	4,817	4,762	4,578	5,019	3,531	3,645
Treasury Stock	-	-	-109.63	-	-	-
Comprensive Income & Other	395.71	-363.14	-276.07	-1,079	-824.65	-465.74
Total Common Equity	13,481	12,557	12,403	12,151	11,198	11,749
Minority Interest	2,388	2,271	2,295	3,742	3,761	3,823
Shareholders' Equity	15,870	14,828	14,698	15,892	14,959	15,572
Total Liabilities & Equity	23,774	20,943	20,423	22,624	20,163	19,791
Total Debt	36.55	34.11	44.62	62.71	32.8	53.73
Net Cash (Debt)	11,820	9,924	9,322	10,353	10,094	9,640
Net Cash Growth	19.26%	6.46%	-9.96%	2.57%	4.71%	-1.06%
Net Cash Per Share	41.90	35.19	32.77	36.45	35.71	34.11
Filing Date Shares Outstanding	279.24	279.24	279.24	281.08	281.08	281.08
Total Common Shares Outstanding	279.24	279.24	279.24	281.08	281.08	281.08
Working Capital	12,329	11,476	11,415	12,531	11,436	11,878
Book Value Per Share	48.28	44.97	44.42	43.23	39.84	41.80
Tangible Book Value	13,408	12,478	12,329	12,077	11,162	11,719
Tangible Book Value Per Share	48.01	44.68	44.15	42.96	39.71	41.69
Land	305.35	308.22	310.94	312.07	318.37	318.38
Buildings	2,562	2,463	2,496	2,402	2,433	2,443
Machinery	10,984	10,289	10,216	9,785	9,553	9,501
Construction In Progress	21.59	0.24	1.22	1.27	25.58	28.08

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