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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	1,862	1,807	1,517	1,173	604.5	624.49
Short-Term Investments	-	-	-	200	-	-
Cash & Short-Term Investments	1,862	1,807	1,517	1,373	604.5	624.49
Cash Growth	20.10%	19.14%	10.49%	127.14%	-3.20%	42.84%
Accounts Receivable	1,839	1,369	768.11	860.31	468.58	474.09
Other Receivables	23.24	3.34	2.74	2.36	2.41	4.09
Receivables	1,862	1,373	770.84	862.67	470.99	478.19
Inventory	488.29	120.54	93.22	70.72	241.06	155.34
Other Current Assets	80.92	45.41	52.35	48.69	45.11	41.53
Total Current Assets	4,293	3,346	2,433	2,355	1,362	1,300
Property, Plant & Equipment	10.93	13.4	15.8	12.68	13.92	18.37
Long-Term Investments	334.96	366.55	373.19	367.95	383.03	357.42
Goodwill	80.26	82.12	85.42	-	-	-
Other Intangible Assets	10.55	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	17.88	17.42	19.5	17.24	18.06	17.54
Total Assets	4,749	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	2,478	1,843	1,111	1,165	739.51	674.6
Accrued Expenses	0.02	0.02	0.02	0.02	0.02	0.02
Short-Term Debt	115.6	108.26	12.8	-	-	163.07
Current Portion of Long-Term Debt	-	-	75.83	-	-	-
Current Portion of Leases	2.37	3	5.15	5.01	5.33	6.19
Current Income Taxes Payable	56.56	39.25	8.24	7.87	2.48	1
Current Unearned Revenue	1.29	1.15	22.79	4.02	15.63	9.96
Other Current Liabilities	361.88	111.06	110.78	112.75	97.47	104.76
Total Current Liabilities	3,015	2,105	1,346	1,295	860.44	959.59
Long-Term Debt	-	-	6.53	-	-	-
Long-Term Leases	0.05	0.96	2.95	1.68	2.66	7.78
Long-Term Unearned Revenue	0.72	1	1.52	3.47	5.7	7.39
Pension & Post-Retirement Benefits	7.49	7.41	6.41	6.5	7.74	8.08
Long-Term Deferred Tax Liabilities	62.18	63.36	64.82	58.82	64.84	64.2
Other Long-Term Liabilities	0.82	0.84	1.84	2.31	2.89	2.88
Total Liabilities	3,087	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	Jun 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	499.81	496.34	415.79	269.77	147.1	-56.06
Comprehensive Income & Other	-34.42	-35.55	-58.56	-54.53	-32.92	-19.36
Total Common Equity	1,671	1,666	1,566	1,411	831.64	642.04
Minority Interest	-8.55	-8.18	-12.13	1.36	4.65	5.56
Shareholders' Equity	1,662	1,658	1,554	1,412	836.29	647.59
Total Liabilities & Equity	4,749	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	118.02	112.21	103.26	6.69	7.99	177.03
Net Cash (Debt)	1,744	1,695	1,414	1,366	596.51	447.46
Net Cash Growth	20.82%	19.90%	3.47%	129.06%	33.31%	396.97%
Net Cash Per Share	22.18	21.56	17.99	18.46	8.33	6.26
Filing Date Shares Outstanding	78.45	78.45	78.45	78.45	71.45	71.45
Total Common Shares Outstanding	78.45	78.45	78.45	78.45	71.45	71.45
Working Capital	1,278	1,241	1,087	1,060	501.21	339.95
Book Value Per Share	21.30	21.24	19.96	17.98	11.64	8.99
Tangible Book Value	1,580	1,574	1,464	1,409	830.58	640.65
Tangible Book Value Per Share	20.14	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: Jun 30, 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:

Aug 18, 2026

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