Young Optics Inc. (TPE:3504)

Young Optics 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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	1,181	1,229	1,019	1,071	1,385	1,326
Cash & Short-Term Investments	1,181	1,229	1,019	1,071	1,385	1,326
Cash Growth	-9.07%	20.65%	-4.88%	-22.68%	4.45%	-0.71%
Accounts Receivable	595.42	462.23	528.67	490.96	652.86	863.96
Other Receivables	51.4	78.33	83.82	119.9	56.34	30.55
Receivables	646.82	540.56	612.49	610.85	709.2	894.51
Inventory	484.58	366.89	406.46	444.49	689.12	870.33
Prepaid Expenses	28.88	32.14	38.65	26.73	22.01	22.68
Other Current Assets	97.58	47.84	39.1	37.93	102.94	73.08
Total Current Assets	2,438	2,217	2,116	2,191	2,909	3,187
Property, Plant & Equipment	1,736	1,726	2,027	2,217	2,334	2,397
Other Intangible Assets	37.86	49.2	60.1	75.2	90.35	96.66
Long-Term Deferred Tax Assets	38.86	25.72	21.77	26.68	30.34	41.99
Other Long-Term Assets	201.64	213.03	212.07	206.52	203.53	217.46
Total Assets	4,453	4,231	4,436	4,717	5,566	5,940

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	411.55	290.25	334.61	262.99	305.69	495.53
Accrued Expenses	-	0.31	0.01	0.72	-	3.2
Short-Term Debt	170.06	97.18	-	104.34	49.65	130
Current Portion of Long-Term Debt	-	82	57.14	301.88	414.87	316.45
Current Portion of Leases	33.18	48.8	47.64	47.21	49.09	38.86
Current Income Taxes Payable	23.18	17.68	10.38	10.58	24.32	18.13
Current Unearned Revenue	110.86	52.99	83.31	69.19	77.37	37.87
Other Current Liabilities	492.68	395.14	420.26	465.45	560.35	510.37
Total Current Liabilities	1,242	984.35	953.34	1,262	1,481	1,550
Long-Term Debt	55	164	342.86	114.84	416.94	834.93
Long-Term Leases	267.56	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	9.13	12.24	12.12	11.62	6.68	7.09
Total Liabilities	1,596	1,436	1,626	1,721	2,254	2,756

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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	137.4	125.06	132.88	375.68	663.19	598.6
Comprehensive Income & Other	-68.54	-118.73	-111.87	-168.88	-150.67	-213.1
Total Common Equity	2,858	2,795	2,810	2,996	3,302	3,175
Minority Interest	-	-	-	0.47	10.62	9.02
Shareholders' Equity	2,858	2,795	2,810	2,996	3,312	3,184
Total Liabilities & Equity	4,453	4,231	4,436	4,717	5,566	5,940

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	525.79	644.89	743.25	876.1	1,255	1,658
Net Cash (Debt)	654.79	584.32	275.58	194.97	129.77	-331.33
Net Cash Growth	31.40%	112.04%	41.34%	50.24%	-	-
Net Cash Per Share	5.10	5.12	2.42	1.71	1.14	-2.90
Filing Date Shares Outstanding	122.1	114.06	114.06	114.06	114.06	114.06
Total Common Shares Outstanding	122.1	114.06	114.06	114.06	114.06	114.06
Working Capital	1,197	1,232	1,162	928.72	1,427	1,636
Book Value Per Share	23.40	24.51	24.63	26.26	28.95	27.83
Tangible Book Value	2,820	2,746	2,750	2,920	3,211	3,078
Tangible Book Value Per Share	23.09	24.07	24.11	25.60	28.16	26.99
Land	-	-	-	1.61	1.72	1.78
Buildings	-	2,328	2,439	2,443	2,303	2,242
Machinery	-	2,155	2,314	2,274	2,210	2,099
Construction In Progress	-	5.58	22.7	4.88	88.43	80.69
Leasehold Improvements	-	28.61	24.74	14.53	10.33	8.71

Data Source: S&P Global Market Intelligence Last updated: Oct 23, 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:

Oct 25, 2026

Data Sources Report a data error