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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	12,529	12,152	13,142	9,747	9,179	10,187
Short-Term Investments	143.74	151.63	156.1	174.94	187.6	228.99
Cash & Short-Term Investments	12,673	12,303	13,298	9,922	9,367	10,416
Cash Growth	12.09%	-7.48%	34.03%	5.93%	-10.07%	2.85%
Accounts Receivable	5,912	5,525	4,897	4,376	3,909	4,488
Other Receivables	112.7	45.65	57.66	46.89	13.16	11.65
Receivables	6,025	5,570	4,955	4,423	3,922	4,500
Inventory	6,094	5,364	3,595	2,804	3,361	3,868
Prepaid Expenses	-	108.12	128.34	107.59	123.51	107.8
Other Current Assets	218.46	42.67	12.24	21.1	27.3	19.42
Total Current Assets	25,010	23,388	21,988	17,278	16,800	18,911
Property, Plant & Equipment	3,790	3,536	3,103	2,850	2,827	2,859
Long-Term Investments	29.54	74.82	140.29	296.95	213.74	248.7
Goodwill	-	14.88	14.88	14.88	14.88	14.88
Other Intangible Assets	109.82	36.63	44.76	64.4	59.32	59.07
Long-Term Deferred Tax Assets	33.13	24.6	59.84	37.69	43.81	16.24
Other Long-Term Assets	508.21	333.26	424.65	401.5	464.92	514.87
Total Assets	29,481	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	6,488	5,932	4,669	3,033	2,619	3,285
Accrued Expenses	3,366	2,906	2,579	1,931	1,960	2,392
Current Portion of Leases	21.25	27.11	18.32	18.06	18.73	19.47
Current Income Taxes Payable	379.14	311.9	421.61	330.98	357.32	147.19
Current Unearned Revenue	323.62	343.57	374.56	393.69	339.15	423.78
Other Current Liabilities	132.9	124.13	101.64	94.37	90.65	112.65
Total Current Liabilities	10,710	9,644	8,165	5,802	5,385	6,381
Long-Term Leases	17.1	31.18	24.69	16.05	25.89	43.25
Pension & Post-Retirement Benefits	-	78.99	89.41	121.09	124.93	148.06
Long-Term Deferred Tax Liabilities	252.61	237.88	202.36	172.41	181.7	152.67
Other Long-Term Liabilities	74.4	7.67	7.85	3.78	7.86	7.69
Total Liabilities	11,055	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	Sep 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	7,003	6,618	5,896	4,762	4,578	5,019
Treasury Stock	-	-	-	-	-109.63	-
Comprehensive Income & Other	511.47	-23.44	507.07	-363.14	-276.07	-1,079
Total Common Equity	15,793	14,873	14,673	12,557	12,403	12,151
Minority Interest	2,633	2,535	2,614	2,271	2,295	3,742
Shareholders' Equity	18,426	17,408	17,287	14,828	14,698	15,892
Total Liabilities & Equity	29,481	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	38.35	58.29	43.02	34.11	44.62	62.71
Net Cash (Debt)	12,635	12,245	13,255	9,888	9,322	10,353
Net Cash Growth	12.08%	-7.62%	34.05%	6.07%	-9.96%	2.56%
Net Cash Per Share	44.78	43.39	47.12	35.06	32.77	36.45
Filing Date Shares Outstanding	279.62	279.24	279.24	279.24	279.24	281.08
Total Common Shares Outstanding	279.62	279.24	279.24	279.24	279.24	281.08
Working Capital	14,299	13,744	13,823	11,476	11,415	12,531
Book Value Per Share	56.48	53.26	52.54	44.97	44.42	43.23
Tangible Book Value	15,683	14,822	14,613	12,478	12,329	12,077
Tangible Book Value Per Share	56.09	53.08	52.33	44.68	44.15	42.96
Land	-	305.29	306.9	308.22	310.94	312.07
Buildings	-	2,583	2,564	2,463	2,496	2,402
Machinery	-	11,520	11,218	10,289	10,216	9,785
Construction In Progress	-	307.79	131.54	0.24	1.22	1.27

Data Source: S&P Global Market Intelligence Last updated: Nov 6, 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 12, 2026

Data Sources Report a data error