Young Optics Inc. (TPE:3504)

Young Optics 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	1,298	1,019	1,071	1,385	1,326	1,336
Cash & Short-Term Investments	1,298	1,019	1,071	1,385	1,326	1,336
Cash Growth	43.93%	-4.88%	-22.68%	4.45%	-0.71%	5.45%
Accounts Receivable	456.6	528.67	490.96	652.86	863.96	582.25
Other Receivables	27.55	83.82	119.9	56.34	30.55	22.64
Receivables	484.15	612.49	610.85	709.2	894.51	604.89
Inventory	391.56	406.46	444.49	689.12	870.33	487.11
Prepaid Expenses	22.93	38.65	26.73	22.01	22.68	15.99
Other Current Assets	37.59	39.1	37.93	102.94	73.08	68.21
Total Current Assets	2,235	2,116	2,191	2,909	3,187	2,512
Property, Plant & Equipment	1,799	2,027	2,217	2,334	2,397	2,656
Other Intangible Assets	50.42	60.1	75.2	90.35	96.66	89.91
Long-Term Deferred Tax Assets	27.24	21.77	26.68	30.34	41.99	43.75
Other Long-Term Assets	211.87	212.07	206.52	203.53	217.46	214.88
Total Assets	4,323	4,436	4,717	5,566	5,940	5,516
Accounts Payable	326.48	334.61	262.99	305.69	495.53	436.05
Accrued Expenses	0.98	28.59	0.72	-	3.2	2.36
Short-Term Debt	172.74	-	104.34	49.65	130	292.12
Current Portion of Long-Term Debt	98	57.14	301.88	414.87	316.45	116.73
Current Portion of Leases	41.38	47.64	47.21	49.09	38.86	40.35
Current Income Taxes Payable	17.01	10.38	10.58	24.32	18.13	9.83
Current Unearned Revenue	53.67	83.31	69.19	77.37	37.87	38.72
Other Current Liabilities	336.94	391.68	465.45	560.35	510.37	411.96
Total Current Liabilities	1,047	953.34	1,262	1,481	1,550	1,348
Long-Term Debt	220.5	342.86	114.84	416.94	834.93	552.75
Long-Term Leases	267.37	295.61	307.83	324.91	337.34	405.01
Long-Term Deferred Tax Liabilities	22.34	22.34	23.93	23.93	26.54	21.78
Other Long-Term Liabilities	12.18	12.12	11.62	6.68	7.09	6.61
Total Liabilities	1,570	1,626	1,721	2,254	2,756	2,334
Common Stock	1,141	1,141	1,141	1,141	1,141	1,141
Additional Paid-In Capital	1,648	1,648	1,648	1,649	1,649	1,649
Retained Earnings	131.01	132.88	375.68	663.19	598.6	571.5
Comprehensive Income & Other	-165.98	-111.87	-168.88	-150.67	-213.1	-187.52
Total Common Equity	2,754	2,810	2,996	3,302	3,175	3,173
Minority Interest	-	-	0.47	10.62	9.02	8.47
Shareholders' Equity	2,754	2,810	2,996	3,312	3,184	3,182
Total Liabilities & Equity	4,323	4,436	4,717	5,566	5,940	5,516
Total Debt	799.98	743.25	876.1	1,255	1,658	1,407
Net Cash (Debt)	498.33	275.58	194.97	129.77	-331.33	-71.23
Net Cash Growth	129.36%	41.34%	50.24%	-	-	-
Net Cash Per Share	4.37	2.42	1.71	1.14	-2.90	-0.62
Filing Date Shares Outstanding	114.06	114.06	114.06	114.06	114.06	114.06
Total Common Shares Outstanding	114.06	114.06	114.06	114.06	114.06	114.06
Working Capital	1,187	1,162	928.72	1,427	1,636	1,164
Book Value Per Share	24.14	24.63	26.26	28.95	27.83	27.82
Tangible Book Value	2,703	2,750	2,920	3,211	3,078	3,083
Tangible Book Value Per Share	23.70	24.11	25.60	28.16	26.99	27.03
Land	-	-	1.61	1.72	1.78	2.05
Buildings	2,325	2,439	2,443	2,303	2,242	2,246
Machinery	2,168	2,314	2,274	2,210	2,099	2,066
Construction In Progress	6.97	22.7	4.88	88.43	80.69	48.2
Leasehold Improvements	27.19	24.74	14.53	10.33	8.71	8.5

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