AOPEN Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	1,807	1,517	1,173	604.5	624.49
Short-Term Investments	-	-	200	-	-
Cash & Short-Term Investments	1,807	1,517	1,373	604.5	624.49
Cash Growth	19.14%	10.49%	127.14%	-3.20%	42.84%
Accounts Receivable	1,369	768.11	860.31	468.58	474.09
Other Receivables	3.34	2.74	2.36	2.41	4.09
Receivables	1,373	770.84	862.67	470.99	478.19
Inventory	120.54	93.22	70.72	241.06	155.34
Other Current Assets	45.41	52.35	48.69	45.11	41.53
Total Current Assets	3,346	2,433	2,355	1,362	1,300
Property, Plant & Equipment	13.4	15.8	12.68	13.92	18.37
Long-Term Investments	366.55	373.19	367.95	383.03	357.42
Goodwill	82.12	85.42	-	-	-
Other Intangible Assets	10.19	16.75	1.37	1.06	1.39
Long-Term Deferred Tax Assets	1.24	40.07	25.18	2.85	3.25
Other Long-Term Assets	17.42	19.5	17.24	18.06	17.54
Total Assets	3,837	2,984	2,780	1,781	1,698
Accounts Payable	1,843	1,111	1,165	739.51	674.6
Accrued Expenses	0.02	0.02	0.02	0.02	0.02
Short-Term Debt	108.26	12.8	-	-	163.07
Current Portion of Long-Term Debt	-	75.83	-	-	-
Current Portion of Leases	3	5.15	5.01	5.33	6.19
Current Income Taxes Payable	39.25	8.24	7.87	2.48	1
Current Unearned Revenue	1.15	22.79	4.02	15.63	9.96
Other Current Liabilities	111.06	110.78	112.75	97.47	104.76
Total Current Liabilities	2,105	1,346	1,295	860.44	959.59
Long-Term Debt	-	6.53	-	-	-
Long-Term Leases	0.96	2.95	1.68	2.66	7.78
Long-Term Unearned Revenue	1	1.52	3.47	5.7	7.39
Pension & Post-Retirement Benefits	7.41	6.41	6.5	7.74	8.08
Long-Term Deferred Tax Liabilities	63.36	64.82	58.82	64.84	64.2
Other Long-Term Liabilities	0.84	1.84	2.31	2.89	2.88
Total Liabilities	2,179	1,430	1,368	944.27	1,050
Common Stock	784.48	784.48	784.48	714.48	714.48
Additional Paid-In Capital	420.84	424.41	410.86	2.98	2.98
Retained Earnings	496.34	415.79	269.77	147.1	-56.06
Comprehensive Income & Other	-35.55	-58.56	-54.53	-32.92	-19.36
Total Common Equity	1,666	1,566	1,411	831.64	642.04
Minority Interest	-8.18	-12.13	1.36	4.65	5.56
Shareholders' Equity	1,658	1,554	1,412	836.29	647.59
Total Liabilities & Equity	3,837	2,984	2,780	1,781	1,698
Total Debt	112.21	103.26	6.69	7.99	177.03
Net Cash (Debt)	1,695	1,414	1,366	596.51	447.46
Net Cash Growth	19.90%	3.47%	129.06%	33.31%	396.97%
Net Cash Per Share	21.56	17.99	18.46	8.33	6.26
Filing Date Shares Outstanding	78.45	78.45	78.45	71.45	71.45
Total Common Shares Outstanding	78.45	78.45	78.45	71.45	71.45
Working Capital	1,241	1,087	1,060	501.21	339.95
Book Value Per Share	21.24	19.96	17.98	11.64	8.99
Tangible Book Value	1,574	1,464	1,409	830.58	640.65
Tangible Book Value Per Share	20.06	18.66	17.96	11.62	8.97
Machinery	102.01	98.37	106.23	103.75	97.93
Leasehold Improvements	6.72	6.42	6.25	10.29	10.01

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