Young Optics 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	1,175	1,229	1,019	1,071	1,385	1,326
Cash & Short-Term Investments	1,175	1,229	1,019	1,071	1,385	1,326
Cash Growth	7.19%	20.65%	-4.88%	-22.68%	4.45%	-0.71%
Accounts Receivable	499.8	462.23	528.67	490.96	652.86	863.96
Other Receivables	56.9	78.33	83.82	119.9	56.34	30.55
Receivables	556.71	540.56	612.49	610.85	709.2	894.51
Inventory	403.98	366.89	406.46	444.49	689.12	870.33
Prepaid Expenses	28.35	32.14	38.65	26.73	22.01	22.68
Other Current Assets	66.52	47.84	39.1	37.93	102.94	73.08
Total Current Assets	2,230	2,217	2,116	2,191	2,909	3,187
Property, Plant & Equipment	1,712	1,726	2,027	2,217	2,334	2,397
Other Intangible Assets	45.87	49.2	60.1	75.2	90.35	96.66
Long-Term Deferred Tax Assets	27.8	25.72	21.77	26.68	30.34	41.99
Other Long-Term Assets	235.51	213.03	212.07	206.52	203.53	217.46
Total Assets	4,251	4,231	4,436	4,717	5,566	5,940
Accounts Payable	379.69	290.25	334.61	262.99	305.69	495.53
Accrued Expenses	0.27	0.31	0.01	0.72	-	3.2
Short-Term Debt	85.13	97.18	-	104.34	49.65	130
Current Portion of Long-Term Debt	64	82	57.14	301.88	414.87	316.45
Current Portion of Leases	34.38	48.8	47.64	47.21	49.09	38.86
Current Income Taxes Payable	21.37	17.68	10.38	10.58	24.32	18.13
Current Unearned Revenue	63.56	52.99	83.31	69.19	77.37	37.87
Other Current Liabilities	368.24	395.14	420.26	465.45	560.35	510.37
Total Current Liabilities	1,017	984.35	953.34	1,262	1,481	1,550
Long-Term Debt	112	164	342.86	114.84	416.94	834.93
Long-Term Leases	259.23	252.91	295.61	307.83	324.91	337.34
Long-Term Deferred Tax Liabilities	22.33	22.34	22.34	23.93	23.93	26.54
Other Long-Term Liabilities	12.27	12.24	12.12	11.62	6.68	7.09
Total Liabilities	1,422	1,436	1,626	1,721	2,254	2,756
Common Stock	1,141	1,141	1,141	1,141	1,141	1,141
Additional Paid-In Capital	1,648	1,648	1,648	1,648	1,649	1,649
Retained Earnings	131.04	125.06	132.88	375.68	663.19	598.6
Comprehensive Income & Other	-90.98	-118.73	-111.87	-168.88	-150.67	-213.1
Total Common Equity	2,829	2,795	2,810	2,996	3,302	3,175
Minority Interest	-	-	-	0.47	10.62	9.02
Shareholders' Equity	2,829	2,795	2,810	2,996	3,312	3,184
Total Liabilities & Equity	4,251	4,231	4,436	4,717	5,566	5,940
Total Debt	554.74	644.89	743.25	876.1	1,255	1,658
Net Cash (Debt)	620.2	584.32	275.58	194.97	129.77	-331.33
Net Cash Growth	68.61%	112.04%	41.34%	50.24%	-	-
Net Cash Per Share	5.44	5.12	2.42	1.71	1.14	-2.90
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	1,214	1,232	1,162	928.72	1,427	1,636
Book Value Per Share	24.80	24.51	24.63	26.26	28.95	27.83
Tangible Book Value	2,783	2,746	2,750	2,920	3,211	3,078
Tangible Book Value Per Share	24.40	24.07	24.11	25.60	28.16	26.99
Land	-	-	-	1.61	1.72	1.78
Buildings	2,331	2,328	2,439	2,443	2,303	2,242
Machinery	2,154	2,155	2,314	2,274	2,210	2,099
Construction In Progress	28.15	5.58	22.7	4.88	88.43	80.69
Leasehold Improvements	29.35	28.61	24.74	14.53	10.33	8.71