Apogee Optocom Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	267.82	218.29	205.9	395.22	335.36
Short-Term Investments	296.74	300	306.44	234.41	110
Cash & Short-Term Investments	564.56	518.29	512.34	629.62	445.36
Cash Growth	8.93%	1.16%	-18.63%	41.38%	-17.15%
Accounts Receivable	134.31	99.19	110.07	133.71	150
Other Receivables	1.63	14.92	13.88	-	6.95
Receivables	135.93	114.11	123.95	133.71	156.95
Inventory	82.43	86.08	120.49	109.65	115.7
Prepaid Expenses	-	-	-	-	5.54
Other Current Assets	27.64	14.6	27.76	33.01	4.68
Total Current Assets	810.57	733.07	784.53	906	728.21
Property, Plant & Equipment	151.91	261.85	388.9	508.79	632.58
Long-Term Investments	1.39	5.67	6.07	1.5	2.02
Long-Term Deferred Tax Assets	52.77	59.47	57.45	28.77	24.81
Other Long-Term Assets	3.58	2.59	10.19	10.13	5.56
Total Assets	1,020	1,063	1,247	1,455	1,393
Accounts Payable	17.63	16.75	19.1	14.61	12.77
Accrued Expenses	62.81	53.84	63.62	-	-
Short-Term Debt	17.5	7.5	7.5	7.5	17.5
Current Portion of Leases	11.76	11.61	12.38	11.32	1.03
Current Income Taxes Payable	-	-	-	15.62	-
Current Unearned Revenue	2.75	-	-	-	-
Other Current Liabilities	0.63	0.56	1.24	69.88	70.92
Total Current Liabilities	113.08	90.26	103.83	118.93	102.22
Long-Term Leases	2.7	14.46	27.89	37.54	4.37
Long-Term Deferred Tax Liabilities	0.15	0.11	-	-	-
Other Long-Term Liabilities	0.26	0.26	0.26	0.26	0.16
Total Liabilities	116.19	105.09	131.98	156.73	106.75
Common Stock	385.09	385.09	385.09	385.09	385.09
Additional Paid-In Capital	556.54	673.19	692.44	692.44	692.44
Retained Earnings	-4.58	-71.99	65.96	246.33	233.78
Comprehensive Income & Other	-33.01	-28.73	-28.33	-25.4	-24.88
Total Common Equity	904.04	957.56	1,115	1,298	1,286
Shareholders' Equity	904.04	957.56	1,115	1,298	1,286
Total Liabilities & Equity	1,020	1,063	1,247	1,455	1,393
Total Debt	31.96	33.57	47.76	56.36	22.9
Net Cash (Debt)	532.61	484.72	464.58	573.26	422.46
Net Cash Growth	9.88%	4.34%	-18.96%	35.70%	-17.84%
Net Cash Per Share	13.85	12.59	12.06	14.88	10.97
Filing Date Shares Outstanding	38.25	38.51	38.51	38.51	38.51
Total Common Shares Outstanding	38.25	38.51	38.51	38.51	38.51
Working Capital	697.49	642.81	680.7	787.06	625.99
Book Value Per Share	23.64	24.87	28.96	33.72	33.41
Tangible Book Value	904.04	957.56	1,115	1,298	1,286
Tangible Book Value Per Share	23.64	24.87	28.96	33.72	33.41
Buildings	-	153.32	153.32	138.38	138.38
Machinery	-	1,440	1,415	1,392	1,457

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