Asia Optical Co. Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	11,157	13,142	9,747	9,179	10,187	9,996
Short-Term Investments	148.87	156.1	174.94	187.6	228.99	131.03
Cash & Short-Term Investments	11,306	13,298	9,922	9,367	10,416	10,127
Cash Growth	-5.06%	34.03%	5.93%	-10.07%	2.85%	4.47%
Accounts Receivable	6,033	4,897	4,376	3,909	4,488	3,523
Other Receivables	62.94	57.66	46.89	13.16	11.65	24.74
Receivables	6,096	4,955	4,423	3,922	4,500	3,548
Inventory	5,303	3,595	2,804	3,361	3,868	2,555
Prepaid Expenses	127.1	128.34	107.59	123.51	107.8	98.32
Other Current Assets	21.29	12.24	21.1	27.3	19.42	14.97
Total Current Assets	22,853	21,988	17,278	16,800	18,911	16,343
Property, Plant & Equipment	3,214	3,103	2,850	2,827	2,859	2,804
Long-Term Investments	108.04	140.29	296.95	213.74	248.7	228.76
Goodwill	14.88	14.88	14.88	14.88	14.88	14.88
Other Intangible Assets	43.69	44.76	64.4	59.32	59.07	20.92
Long-Term Deferred Tax Assets	17.93	59.84	37.69	43.81	16.24	30.61
Other Long-Term Assets	373.61	424.65	401.5	464.92	514.87	719.91
Total Assets	26,626	25,776	20,943	20,423	22,624	20,163
Accounts Payable	6,284	4,669	3,033	2,619	3,285	2,933
Accrued Expenses	2,667	2,579	1,931	1,960	2,392	1,606
Current Portion of Leases	18.21	18.32	18.06	18.73	19.47	14.13
Current Income Taxes Payable	390.87	421.61	330.98	357.32	147.19	109.27
Current Unearned Revenue	368.93	374.56	393.69	339.15	423.78	155.58
Other Current Liabilities	118.94	101.64	94.37	90.65	112.65	90.34
Total Current Liabilities	9,848	8,165	5,802	5,385	6,381	4,908
Long-Term Leases	15.12	24.69	16.05	25.89	43.25	18.67
Pension & Post-Retirement Benefits	77.55	89.41	121.09	124.93	148.06	147.12
Long-Term Deferred Tax Liabilities	275.29	202.36	172.41	181.7	152.67	121.29
Other Long-Term Liabilities	7.36	7.85	3.78	7.86	7.69	8.57
Total Liabilities	10,223	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	6,319	5,896	4,762	4,578	5,019	3,531
Treasury Stock	-	-	-	-109.63	-	-
Comprehensive Income & Other	-617.61	507.07	-363.14	-276.07	-1,079	-824.65
Total Common Equity	13,971	14,673	12,557	12,403	12,151	11,198
Minority Interest	2,432	2,614	2,271	2,295	3,742	3,761
Shareholders' Equity	16,402	17,287	14,828	14,698	15,892	14,959
Total Liabilities & Equity	26,626	25,776	20,943	20,423	22,624	20,163
Total Debt	33.33	43.02	34.11	44.62	62.71	32.8
Net Cash (Debt)	11,272	13,255	9,888	9,322	10,353	10,094
Net Cash Growth	-5.02%	34.05%	6.07%	-9.96%	2.56%	4.71%
Net Cash Per Share	40.10	47.12	35.06	32.77	36.45	35.71
Filing Date Shares Outstanding	279.24	279.24	279.24	279.24	281.08	281.08
Total Common Shares Outstanding	279.24	279.24	279.24	279.24	281.08	281.08
Working Capital	13,005	13,823	11,476	11,415	12,531	11,436
Book Value Per Share	50.03	52.54	44.97	44.42	43.23	39.84
Tangible Book Value	13,912	14,613	12,478	12,329	12,077	11,162
Tangible Book Value Per Share	49.82	52.33	44.68	44.15	42.96	39.71
Land	306.27	306.9	308.22	310.94	312.07	318.37
Buildings	2,423	2,564	2,463	2,496	2,402	2,433
Machinery	10,836	11,218	10,289	10,216	9,785	9,553
Construction In Progress	315.1	131.54	0.24	1.22	1.27	25.58

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