AOPEN Incorporated (TPE:3046)

AOPEN Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1,668	1,517	1,173	604.5	624.49	437.2
Short-Term Investments	-	-	200	-	-	-
Cash & Short-Term Investments	1,668	1,517	1,373	604.5	624.49	437.2
Cash Growth	-7.52%	10.49%	127.14%	-3.20%	42.84%	26.81%
Accounts Receivable	1,356	768.11	860.31	468.58	474.09	363.71
Other Receivables	3.78	2.74	2.36	2.41	4.09	4.9
Receivables	1,360	770.84	862.67	470.99	478.19	368.61
Inventory	77.98	93.22	70.72	241.06	155.34	251.7
Other Current Assets	45.77	52.35	48.69	45.11	41.53	49.77
Total Current Assets	3,151	2,433	2,355	1,362	1,300	1,107
Property, Plant & Equipment	14.33	15.8	12.68	13.92	18.37	48.03
Long-Term Investments	363.58	373.19	367.95	383.03	357.42	426.36
Goodwill	84.37	85.42	-	-	-	-
Other Intangible Assets	12.33	16.75	1.37	1.06	1.39	0.86
Long-Term Deferred Tax Assets	38.5	40.07	25.18	2.85	3.25	7.02
Other Long-Term Assets	17.15	19.5	17.24	18.06	17.54	8.11
Total Assets	3,682	2,984	2,780	1,781	1,698	1,598
Accounts Payable	1,757	1,111	1,165	739.51	674.6	396.46
Accrued Expenses	0.02	0.02	0.02	0.02	0.02	15.82
Short-Term Debt	102.99	12.8	-	-	163.07	318.46
Current Portion of Long-Term Debt	-	75.83	-	-	-	-
Current Portion of Leases	2.96	5.15	5.01	5.33	6.19	14.76
Current Income Taxes Payable	30.42	8.24	7.87	2.48	1	3.4
Current Unearned Revenue	4.37	22.79	4.02	15.63	9.96	17.01
Other Current Liabilities	109.29	110.78	112.75	97.47	104.76	126.8
Total Current Liabilities	2,007	1,346	1,295	860.44	959.59	892.7
Long-Term Debt	-	6.53	-	-	-	-
Long-Term Leases	1.7	2.95	1.68	2.66	7.78	13.95
Long-Term Unearned Revenue	0.91	1.52	3.47	5.7	7.39	8.45
Pension & Post-Retirement Benefits	6.67	6.41	6.5	7.74	8.08	11.46
Long-Term Deferred Tax Liabilities	64.75	64.82	58.82	64.84	64.2	67.28
Other Long-Term Liabilities	0.87	1.84	2.31	2.89	2.88	2.51
Total Liabilities	2,081	1,430	1,368	944.27	1,050	996.34
Common Stock	784.48	784.48	784.48	714.48	714.48	714.48
Additional Paid-In Capital	420.84	424.41	410.86	2.98	2.98	59.68
Retained Earnings	442.91	415.79	269.77	147.1	-56.06	-171.05
Comprehensive Income & Other	-39.7	-58.56	-54.53	-32.92	-19.36	-17.75
Total Common Equity	1,609	1,566	1,411	831.64	642.04	585.37
Minority Interest	-8.25	-12.13	1.36	4.65	5.56	15.95
Shareholders' Equity	1,600	1,554	1,412	836.29	647.59	601.32
Total Liabilities & Equity	3,682	2,984	2,780	1,781	1,698	1,598
Total Debt	107.65	103.26	6.69	7.99	177.03	347.17
Net Cash (Debt)	1,560	1,414	1,366	596.51	447.46	90.04
Net Cash Growth	-8.15%	3.47%	129.06%	33.31%	396.97%	177.95%
Net Cash Per Share	19.84	17.99	18.46	8.33	6.26	1.26
Filing Date Shares Outstanding	78.45	78.45	78.45	71.45	71.45	71.45
Total Common Shares Outstanding	78.45	78.45	78.45	71.45	71.45	71.45
Working Capital	1,145	1,087	1,060	501.21	339.95	214.58
Book Value Per Share	20.50	19.96	17.98	11.64	8.99	8.19
Tangible Book Value	1,512	1,464	1,409	830.58	640.65	584.51
Tangible Book Value Per Share	19.27	18.66	17.96	11.62	8.97	8.18
Machinery	100.42	98.37	106.23	103.75	97.93	171.13
Leasehold Improvements	6.63	6.42	6.25	10.29	10.01	28.81

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