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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	12,314	12,152	13,142	9,747	9,179	10,187
Short-Term Investments	152.88	151.63	156.1	174.94	187.6	228.99
Cash & Short-Term Investments	12,467	12,303	13,298	9,922	9,367	10,416
Cash Growth	-6.51%	-7.48%	34.03%	5.93%	-10.07%	2.85%
Accounts Receivable	4,859	5,525	4,897	4,376	3,909	4,488
Other Receivables	50.86	45.65	57.66	46.89	13.16	11.65
Receivables	4,910	5,570	4,955	4,423	3,922	4,500
Inventory	5,527	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	244.19	42.67	12.24	21.1	27.3	19.42
Total Current Assets	23,148	23,388	21,988	17,278	16,800	18,911
Property, Plant & Equipment	3,660	3,536	3,103	2,850	2,827	2,859
Long-Term Investments	48.74	74.82	140.29	296.95	213.74	248.7
Goodwill	-	14.88	14.88	14.88	14.88	14.88
Other Intangible Assets	138.98	36.63	44.76	64.4	59.32	59.07
Long-Term Deferred Tax Assets	41.7	24.6	59.84	37.69	43.81	16.24
Other Long-Term Assets	366.91	333.26	424.65	401.5	464.92	514.87
Total Assets	27,404	27,408	25,776	20,943	20,423	22,624
Accounts Payable	5,233	5,932	4,669	3,033	2,619	3,285
Accrued Expenses	4,285	2,906	2,579	1,931	1,960	2,392
Current Portion of Leases	24.67	27.11	18.32	18.06	18.73	19.47
Current Income Taxes Payable	327.57	311.9	421.61	330.98	357.32	147.19
Current Unearned Revenue	339.02	343.57	374.56	393.69	339.15	423.78
Other Current Liabilities	131.33	124.13	101.64	94.37	90.65	112.65
Total Current Liabilities	10,341	9,644	8,165	5,802	5,385	6,381
Long-Term Leases	26.17	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	229.61	237.88	202.36	172.41	181.7	152.67
Other Long-Term Liabilities	82.13	7.67	7.85	3.78	7.86	7.69
Total Liabilities	10,679	10,000	8,489	6,115	5,725	6,732
Common Stock	2,792	2,792	2,792	2,792	2,811	2,811
Additional Paid-In Capital	5,487	5,487	5,477	5,365	5,400	5,400
Retained Earnings	5,628	6,618	5,896	4,762	4,578	5,019
Treasury Stock	-	-	-	-	-109.63	-
Comprehensive Income & Other	374.12	-23.44	507.07	-363.14	-276.07	-1,079
Total Common Equity	14,281	14,873	14,673	12,557	12,403	12,151
Minority Interest	2,445	2,535	2,614	2,271	2,295	3,742
Shareholders' Equity	16,726	17,408	17,287	14,828	14,698	15,892
Total Liabilities & Equity	27,404	27,408	25,776	20,943	20,423	22,624
Total Debt	50.84	58.29	43.02	34.11	44.62	62.71
Net Cash (Debt)	12,417	12,245	13,255	9,888	9,322	10,353
Net Cash Growth	-6.61%	-7.62%	34.05%	6.07%	-9.96%	2.56%
Net Cash Per Share	43.48	43.39	47.12	35.06	32.77	36.45
Filing Date Shares Outstanding	294.22	279.24	279.24	279.24	279.24	281.08
Total Common Shares Outstanding	294.22	279.24	279.24	279.24	279.24	281.08
Working Capital	12,807	13,744	13,823	11,476	11,415	12,531
Book Value Per Share	48.54	53.26	52.54	44.97	44.42	43.23
Tangible Book Value	14,142	14,822	14,613	12,478	12,329	12,077
Tangible Book Value Per Share	48.07	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

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