Apogee Optocom Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	264.41	218.29	205.9	395.22	335.36	520.45
Short-Term Investments	236.41	300	306.44	234.41	110	17.09
Cash & Short-Term Investments	500.82	518.29	512.34	629.62	445.36	537.54
Cash Growth	-5.44%	1.16%	-18.63%	41.38%	-17.15%	-36.57%
Accounts Receivable	143.08	99.19	110.07	133.71	150	150.19
Other Receivables	1.28	14.92	13.88	-	6.95	-
Receivables	144.36	114.11	123.95	133.71	156.95	150.19
Inventory	89.93	86.08	120.49	109.65	115.7	129.93
Prepaid Expenses	-	-	-	-	5.54	7.91
Other Current Assets	27.88	14.6	27.76	33.01	4.68	4.15
Total Current Assets	762.98	733.07	784.53	906	728.21	829.72
Property, Plant & Equipment	165.79	261.85	388.9	508.79	632.58	534.91
Long-Term Investments	3.29	5.67	6.07	1.5	2.02	0.84
Long-Term Deferred Tax Assets	59.47	59.47	57.45	28.77	24.81	17.08
Other Long-Term Assets	7.33	2.59	10.19	10.13	5.56	154.99
Total Assets	998.88	1,063	1,247	1,455	1,393	1,538
Accounts Payable	16.45	16.75	19.1	14.61	12.77	22.62
Accrued Expenses	59.67	53.84	63.62	-	-	-
Short-Term Debt	7.5	7.5	7.5	7.5	17.5	7
Current Portion of Leases	11.72	11.61	12.38	11.32	1.03	11.03
Current Income Taxes Payable	-	-	-	15.62	-	20.16
Other Current Liabilities	0.3	0.56	1.24	69.88	70.92	95.26
Total Current Liabilities	98.45	90.26	103.83	118.93	102.22	156.05
Long-Term Leases	5.65	14.46	27.89	37.54	4.37	5.35
Long-Term Deferred Tax Liabilities	0.11	0.11	-	-	-	0.02
Other Long-Term Liabilities	0.26	0.26	0.26	0.26	0.16	0.16
Total Liabilities	104.48	105.09	131.98	156.73	106.75	161.58
Common Stock	385.09	385.09	385.09	385.09	385.09	385.09
Additional Paid-In Capital	556.54	673.19	692.44	692.44	692.44	692.11
Retained Earnings	-16.12	-71.99	65.96	246.33	233.78	318.33
Treasury Stock	-	-	-	-	-	-0.42
Comprehensive Income & Other	-31.11	-28.73	-28.33	-25.4	-24.88	-19.16
Total Common Equity	894.4	957.56	1,115	1,298	1,286	1,376
Shareholders' Equity	894.4	957.56	1,115	1,298	1,286	1,376
Total Liabilities & Equity	998.88	1,063	1,247	1,455	1,393	1,538
Total Debt	24.88	33.57	47.76	56.36	22.9	23.38
Net Cash (Debt)	475.94	484.72	464.58	573.26	422.46	514.16
Net Cash Growth	0.58%	4.34%	-18.96%	35.70%	-17.84%	-22.43%
Net Cash Per Share	12.36	12.59	12.06	14.88	10.97	13.35
Filing Date Shares Outstanding	38.51	38.51	38.51	38.51	38.51	38.5
Total Common Shares Outstanding	38.51	38.51	38.51	38.51	38.51	38.5
Working Capital	664.54	642.81	680.7	787.06	625.99	673.66
Book Value Per Share	23.23	24.87	28.96	33.72	33.41	35.74
Tangible Book Value	894.4	957.56	1,115	1,298	1,286	1,376
Tangible Book Value Per Share	23.23	24.87	28.96	33.72	33.41	35.74
Buildings	153.32	153.32	153.32	138.38	138.38	130.89
Machinery	1,421	1,440	1,415	1,392	1,457	1,215

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