AOPEN Incorporated (TPE:3046)

AOPEN 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	1,644	1,807	1,517	1,173	604.5	624.49
Short-Term Investments	-	-	-	200	-	-
Cash & Short-Term Investments	1,645	1,807	1,517	1,373	604.5	624.49
Cash Growth	-1.34%	19.14%	10.49%	127.14%	-3.20%	42.84%
Accounts Receivable	1,815	1,369	768.11	860.31	468.58	474.09
Other Receivables	6.23	3.34	2.74	2.36	2.41	4.09
Receivables	1,821	1,373	770.84	862.67	470.99	478.19
Inventory	503.99	120.54	93.22	70.72	241.06	155.34
Other Current Assets	48.27	45.41	52.35	48.69	45.11	41.53
Total Current Assets	4,019	3,346	2,433	2,355	1,362	1,300
Property, Plant & Equipment	9.63	13.4	15.8	12.68	13.92	18.37
Long-Term Investments	405.18	366.55	373.19	367.95	383.03	357.42
Goodwill	-	82.12	85.42	-	-	-
Other Intangible Assets	92.7	10.19	16.75	1.37	1.06	1.39
Long-Term Deferred Tax Assets	0.74	1.24	40.07	25.18	2.85	3.25
Other Long-Term Assets	17.88	17.42	19.5	17.24	18.06	17.54
Total Assets	4,545	3,837	2,984	2,780	1,781	1,698

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	2,339	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	119.4	108.26	12.8	-	-	163.07
Current Portion of Long-Term Debt	-	-	75.83	-	-	-
Current Portion of Leases	1.62	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	1.2	1.15	22.79	4.02	15.63	9.96
Other Current Liabilities	223.8	111.06	110.78	112.75	97.47	104.76
Total Current Liabilities	2,685	2,105	1,346	1,295	860.44	959.59
Long-Term Debt	-	-	6.53	-	-	-
Long-Term Leases	0.04	0.96	2.95	1.68	2.66	7.78
Long-Term Unearned Revenue	0.6	1	1.52	3.47	5.7	7.39
Pension & Post-Retirement Benefits	7.86	7.41	6.41	6.5	7.74	8.08
Long-Term Deferred Tax Liabilities	62.31	63.36	64.82	58.82	64.84	64.2
Other Long-Term Liabilities	0.85	0.84	1.84	2.31	2.89	2.88
Total Liabilities	2,756	2,179	1,430	1,368	944.27	1,050

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	784.48	784.48	784.48	784.48	714.48	714.48
Additional Paid-In Capital	420.84	420.84	424.41	410.86	2.98	2.98
Retained Earnings	622.31	496.34	415.79	269.77	147.1	-56.06
Comprehensive Income & Other	-29.34	-35.55	-58.56	-54.53	-32.92	-19.36
Total Common Equity	1,798	1,666	1,566	1,411	831.64	642.04
Minority Interest	-9.35	-8.18	-12.13	1.36	4.65	5.56
Shareholders' Equity	1,789	1,658	1,554	1,412	836.29	647.59
Total Liabilities & Equity	4,545	3,837	2,984	2,780	1,781	1,698

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	121.07	112.21	103.26	6.69	7.99	177.03
Net Cash (Debt)	1,524	1,695	1,414	1,366	596.51	447.46
Net Cash Growth	-2.29%	19.90%	3.47%	129.06%	33.31%	396.97%
Net Cash Per Share	19.37	21.56	17.99	18.46	8.33	6.26
Filing Date Shares Outstanding	78.53	78.45	78.45	78.45	71.45	71.45
Total Common Shares Outstanding	78.53	78.45	78.45	78.45	71.45	71.45
Working Capital	1,334	1,241	1,087	1,060	501.21	339.95
Book Value Per Share	22.90	21.24	19.96	17.98	11.64	8.99
Tangible Book Value	1,706	1,574	1,464	1,409	830.58	640.65
Tangible Book Value Per Share	21.72	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

Data Source: S&P Global Market Intelligence Last updated: Nov 4, 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 8, 2026

Data Sources Report a data error