AOPEN 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	1,824	1,807	1,517	1,173	604.5	624.49
Short-Term Investments	36.96	-	-	200	-	-
Cash & Short-Term Investments	1,862	1,807	1,517	1,373	604.5	624.49
Cash Growth	11.30%	19.14%	10.49%	127.14%	-3.20%	42.84%
Accounts Receivable	1,236	1,369	768.11	860.31	468.58	474.09
Other Receivables	22.75	3.34	2.74	2.36	2.41	4.09
Receivables	1,259	1,373	770.84	862.67	470.99	478.19
Inventory	149.33	120.54	93.22	70.72	241.06	155.34
Other Current Assets	77.53	45.41	52.35	48.69	45.11	41.53
Total Current Assets	3,347	3,346	2,433	2,355	1,362	1,300
Property, Plant & Equipment	11.86	13.4	15.8	12.68	13.92	18.37
Long-Term Investments	330.23	366.55	373.19	367.95	383.03	357.42
Goodwill	-	82.12	85.42	-	-	-
Other Intangible Assets	93.55	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	17.41	17.42	19.5	17.24	18.06	17.54
Total Assets	3,801	3,837	2,984	2,780	1,781	1,698
Accounts Payable	1,677	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	113.08	108.26	12.8	-	-	163.07
Current Portion of Long-Term Debt	-	-	75.83	-	-	-
Current Portion of Leases	3.02	3	5.15	5.01	5.33	6.19
Current Income Taxes Payable	57.61	39.25	8.24	7.87	2.48	1
Current Unearned Revenue	2.56	1.15	22.79	4.02	15.63	9.96
Other Current Liabilities	340.28	111.06	110.78	112.75	97.47	104.76
Total Current Liabilities	2,193	2,105	1,346	1,295	860.44	959.59
Long-Term Debt	-	-	6.53	-	-	-
Long-Term Leases	0.21	0.96	2.95	1.68	2.66	7.78
Long-Term Unearned Revenue	0.86	1	1.52	3.47	5.7	7.39
Pension & Post-Retirement Benefits	7.59	7.41	6.41	6.5	7.74	8.08
Long-Term Deferred Tax Liabilities	64.05	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	2,267	2,179	1,430	1,368	944.27	1,050
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	355	496.34	415.79	269.77	147.1	-56.06
Comprehensive Income & Other	-17.76	-35.55	-58.56	-54.53	-32.92	-19.36
Total Common Equity	1,543	1,666	1,566	1,411	831.64	642.04
Minority Interest	-8.46	-8.18	-12.13	1.36	4.65	5.56
Shareholders' Equity	1,534	1,658	1,554	1,412	836.29	647.59
Total Liabilities & Equity	3,801	3,837	2,984	2,780	1,781	1,698
Total Debt	116.31	112.21	103.26	6.69	7.99	177.03
Net Cash (Debt)	1,745	1,695	1,414	1,366	596.51	447.46
Net Cash Growth	12.16%	19.90%	3.47%	129.06%	33.31%	396.97%
Net Cash Per Share	22.23	21.56	17.99	18.46	8.33	6.26
Filing Date Shares Outstanding	78.33	78.45	78.45	78.45	71.45	71.45
Total Common Shares Outstanding	78.33	78.45	78.45	78.45	71.45	71.45
Working Capital	1,154	1,241	1,087	1,060	501.21	339.95
Book Value Per Share	19.69	21.24	19.96	17.98	11.64	8.99
Tangible Book Value	1,449	1,574	1,464	1,409	830.58	640.65
Tangible Book Value Per Share	18.50	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.