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

Asia Optical Co. 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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	12,786	12,152	13,142	9,747	9,179	10,187
Short-Term Investments	148.31	151.63	156.1	174.94	187.6	228.99
Cash & Short-Term Investments	12,935	12,303	13,298	9,922	9,367	10,416
Cash Growth	9.57%	-7.48%	34.03%	5.93%	-10.07%	2.85%
Accounts Receivable	6,244	5,525	4,897	4,376	3,909	4,488
Other Receivables	56.13	45.65	57.66	46.89	13.16	11.65
Receivables	6,300	5,570	4,955	4,423	3,922	4,500
Inventory	5,580	5,364	3,595	2,804	3,361	3,868
Prepaid Expenses	158.6	108.12	128.34	107.59	123.51	107.8
Other Current Assets	29.56	42.67	12.24	21.1	27.3	19.42
Total Current Assets	25,003	23,388	21,988	17,278	16,800	18,911
Property, Plant & Equipment	3,763	3,536	3,103	2,850	2,827	2,859
Long-Term Investments	48.63	74.82	140.29	296.95	213.74	248.7
Goodwill	14.88	14.88	14.88	14.88	14.88	14.88
Other Intangible Assets	108.83	36.63	44.76	64.4	59.32	59.07
Long-Term Deferred Tax Assets	35.17	24.6	59.84	37.69	43.81	16.24
Other Long-Term Assets	391.12	333.26	424.65	401.5	464.92	514.87
Total Assets	29,365	27,408	25,776	20,943	20,423	22,624

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	6,273	5,932	4,669	3,033	2,619	3,285
Accrued Expenses	3,062	2,906	2,579	1,931	1,960	2,392
Current Portion of Leases	22.4	27.11	18.32	18.06	18.73	19.47
Current Income Taxes Payable	295.48	311.9	421.61	330.98	357.32	147.19
Current Unearned Revenue	345.26	343.57	374.56	393.69	339.15	423.78
Other Current Liabilities	1,628	124.13	101.64	94.37	90.65	112.65
Total Current Liabilities	11,626	9,644	8,165	5,802	5,385	6,381
Long-Term Leases	20.07	31.18	24.69	16.05	25.89	43.25
Pension & Post-Retirement Benefits	70.35	78.99	89.41	121.09	124.93	148.06
Long-Term Deferred Tax Liabilities	243.01	237.88	202.36	172.41	181.7	152.67
Other Long-Term Liabilities	7.98	7.67	7.85	3.78	7.86	7.69
Total Liabilities	11,967	10,000	8,489	6,115	5,725	6,732

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	2,792	2,792	2,792	2,792	2,811	2,811
Additional Paid-In Capital	5,486	5,487	5,477	5,365	5,400	5,400
Retained Earnings	6,164	6,618	5,896	4,762	4,578	5,019
Treasury Stock	-	-	-	-	-109.63	-
Comprehensive Income & Other	420.35	-23.44	507.07	-363.14	-276.07	-1,079
Total Common Equity	14,863	14,873	14,673	12,557	12,403	12,151
Minority Interest	2,535	2,535	2,614	2,271	2,295	3,742
Shareholders' Equity	17,398	17,408	17,287	14,828	14,698	15,892
Total Liabilities & Equity	29,365	27,408	25,776	20,943	20,423	22,624

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	42.48	58.29	43.02	34.11	44.62	62.71
Net Cash (Debt)	12,892	12,245	13,255	9,888	9,322	10,353
Net Cash Growth	9.56%	-7.62%	34.05%	6.07%	-9.96%	2.56%
Net Cash Per Share	45.69	43.39	47.12	35.06	32.77	36.45
Filing Date Shares Outstanding	279.24	279.24	279.24	279.24	279.24	281.08
Total Common Shares Outstanding	279.24	279.24	279.24	279.24	279.24	281.08
Working Capital	13,377	13,744	13,823	11,476	11,415	12,531
Book Value Per Share	53.23	53.26	52.54	44.97	44.42	43.23
Tangible Book Value	14,739	14,822	14,613	12,478	12,329	12,077
Tangible Book Value Per Share	52.78	53.08	52.33	44.68	44.15	42.96
Land	304.66	305.29	306.9	308.22	310.94	312.07
Buildings	2,652	2,583	2,564	2,463	2,496	2,402
Machinery	11,978	11,520	11,218	10,289	10,216	9,785
Construction In Progress	457.74	307.79	131.54	0.24	1.22	1.27

Data Source: S&P Global Market Intelligence Last updated: Aug 12, 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:

Sep 14, 2026

Data Sources Report a data error