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	Jun '26 Jun 30, 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	1,257	1,229	1,019	1,071	1,385	1,326
Cash & Short-Term Investments	1,257	1,229	1,019	1,071	1,385	1,326
Cash Growth	1.96%	20.65%	-4.88%	-22.68%	4.45%	-0.71%
Accounts Receivable	569.71	462.23	528.67	490.96	652.86	863.96
Other Receivables	55.75	78.33	83.82	119.9	56.34	30.55
Receivables	625.46	540.56	612.49	610.85	709.2	894.51
Inventory	426.98	366.89	406.46	444.49	689.12	870.33
Prepaid Expenses	25.57	32.14	38.65	26.73	22.01	22.68
Other Current Assets	82.64	47.84	39.1	37.93	102.94	73.08
Total Current Assets	2,417	2,217	2,116	2,191	2,909	3,187
Property, Plant & Equipment	1,744	1,726	2,027	2,217	2,334	2,397
Other Intangible Assets	42.54	49.2	60.1	75.2	90.35	96.66
Long-Term Deferred Tax Assets	32.45	25.72	21.77	26.68	30.34	41.99
Other Long-Term Assets	219.1	213.03	212.07	206.52	203.53	217.46
Total Assets	4,455	4,231	4,436	4,717	5,566	5,940
Accounts Payable	420.3	290.25	334.61	262.99	305.69	495.53
Accrued Expenses	0.16	0.31	0.01	0.72	-	3.2
Short-Term Debt	172.84	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	37.7	48.8	47.64	47.21	49.09	38.86
Current Income Taxes Payable	17.09	17.68	10.38	10.58	24.32	18.13
Current Unearned Revenue	75.79	52.99	83.31	69.19	77.37	37.87
Other Current Liabilities	414.69	395.14	420.26	465.45	560.35	510.37
Total Current Liabilities	1,203	984.35	953.34	1,262	1,481	1,550
Long-Term Debt	96	164	342.86	114.84	416.94	834.93
Long-Term Leases	276.42	252.91	295.61	307.83	324.91	337.34
Long-Term Deferred Tax Liabilities	22.34	22.34	22.34	23.93	23.93	26.54
Other Long-Term Liabilities	12.18	12.24	12.12	11.62	6.68	7.09
Total Liabilities	1,609	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	136.18	125.06	132.88	375.68	663.19	598.6
Comprehensive Income & Other	-79.2	-118.73	-111.87	-168.88	-150.67	-213.1
Total Common Equity	2,846	2,795	2,810	2,996	3,302	3,175
Minority Interest	-	-	-	0.47	10.62	9.02
Shareholders' Equity	2,846	2,795	2,810	2,996	3,312	3,184
Total Liabilities & Equity	4,455	4,231	4,436	4,717	5,566	5,940
Total Debt	646.96	644.89	743.25	876.1	1,255	1,658
Net Cash (Debt)	609.88	584.32	275.58	194.97	129.77	-331.33
Net Cash Growth	48.80%	112.04%	41.34%	50.24%	-	-
Net Cash Per Share	5.35	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	1,215	1,232	1,162	928.72	1,427	1,636
Book Value Per Share	24.95	24.51	24.63	26.26	28.95	27.83
Tangible Book Value	2,803	2,746	2,750	2,920	3,211	3,078
Tangible Book Value Per Share	24.58	24.07	24.11	25.60	28.16	26.99
Land	-	-	-	1.61	1.72	1.78
Buildings	2,334	2,328	2,439	2,443	2,303	2,242
Machinery	2,152	2,155	2,314	2,274	2,210	2,099
Construction In Progress	71.8	5.58	22.7	4.88	88.43	80.69
Leasehold Improvements	35.98	28.61	24.74	14.53	10.33	8.71