Apogee Optocom 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	275.17	267.82	218.29	205.9	395.22	335.36
Short-Term Investments	293.67	296.74	300	306.44	234.41	110
Cash & Short-Term Investments	568.84	564.56	518.29	512.34	629.62	445.36
Cash Growth	10.84%	8.93%	1.16%	-18.63%	41.38%	-17.15%
Accounts Receivable	161.45	134.31	99.19	110.07	133.71	150
Other Receivables	1.78	1.63	14.92	13.88	-	6.95
Receivables	163.23	135.93	114.11	123.95	133.71	156.95
Inventory	73.6	82.43	86.08	120.49	109.65	115.7
Prepaid Expenses	-	-	-	-	-	5.54
Other Current Assets	25.56	27.64	14.6	27.76	33.01	4.68
Total Current Assets	831.23	810.57	733.07	784.53	906	728.21
Property, Plant & Equipment	128.8	151.91	261.85	388.9	508.79	632.58
Long-Term Investments	1.77	1.39	5.67	6.07	1.5	2.02
Long-Term Deferred Tax Assets	53.75	52.77	59.47	57.45	28.77	24.81
Other Long-Term Assets	3.2	3.58	2.59	10.19	10.13	5.56
Total Assets	1,019	1,020	1,063	1,247	1,455	1,393
Accounts Payable	16.13	17.63	16.75	19.1	14.61	12.77
Accrued Expenses	48.76	62.81	53.84	63.62	-	-
Short-Term Debt	7.5	17.5	7.5	7.5	7.5	17.5
Current Portion of Leases	9.37	11.76	11.61	12.38	11.32	1.03
Current Income Taxes Payable	-	-	-	-	15.62	-
Current Unearned Revenue	0.76	2.75	0.17	-	-	-
Other Current Liabilities	0.74	0.63	0.39	1.24	69.88	70.92
Total Current Liabilities	83.26	113.08	90.26	103.83	118.93	102.22
Long-Term Leases	2.16	2.7	14.46	27.89	37.54	4.37
Long-Term Deferred Tax Liabilities	0.15	0.15	0.11	-	-	-
Other Long-Term Liabilities	0.3	0.26	0.26	0.26	0.26	0.16
Total Liabilities	85.87	116.19	105.09	131.98	156.73	106.75
Common Stock	385.09	385.09	385.09	385.09	385.09	385.09
Additional Paid-In Capital	556.54	556.54	673.19	692.44	692.44	692.44
Retained Earnings	23.87	-4.58	-71.99	65.96	246.33	233.78
Comprehensive Income & Other	-32.63	-33.01	-28.73	-28.33	-25.4	-24.88
Total Common Equity	932.87	904.04	957.56	1,115	1,298	1,286
Shareholders' Equity	932.87	904.04	957.56	1,115	1,298	1,286
Total Liabilities & Equity	1,019	1,020	1,063	1,247	1,455	1,393
Total Debt	19.03	31.96	33.57	47.76	56.36	22.9
Net Cash (Debt)	549.81	532.61	484.72	464.58	573.26	422.46
Net Cash Growth	13.94%	9.88%	4.34%	-18.96%	35.70%	-17.84%
Net Cash Per Share	14.28	13.83	12.59	12.06	14.88	10.97
Filing Date Shares Outstanding	38.51	38.51	38.51	38.51	38.51	38.51
Total Common Shares Outstanding	38.51	38.51	38.51	38.51	38.51	38.51
Working Capital	747.96	697.49	642.81	680.7	787.06	625.99
Book Value Per Share	24.22	23.48	24.87	28.96	33.72	33.41
Tangible Book Value	932.87	904.04	957.56	1,115	1,298	1,286
Tangible Book Value Per Share	24.22	23.48	24.87	28.96	33.72	33.41
Buildings	153.32	153.32	153.32	153.32	138.38	138.38
Machinery	1,435	1,434	1,440	1,415	1,392	1,457

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