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	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	328.53	267.82	218.29	205.9	395.22	335.36
Short-Term Investments	237.48	296.74	300	306.44	234.41	110
Cash & Short-Term Investments	566.01	564.56	518.29	512.34	629.62	445.36
Cash Growth	8.01%	8.93%	1.16%	-18.63%	41.38%	-17.15%
Accounts Receivable	225.97	134.31	99.19	110.07	133.71	150
Other Receivables	2.03	1.63	14.92	13.88	-	6.95
Receivables	228	135.93	114.11	123.95	133.71	156.95
Inventory	85.2	82.43	86.08	120.49	109.65	115.7
Prepaid Expenses	-	-	-	-	-	5.54
Other Current Assets	27.01	27.64	14.6	27.76	33.01	4.68
Total Current Assets	906.22	810.57	733.07	784.53	906	728.21
Property, Plant & Equipment	110.92	151.91	261.85	388.9	508.79	632.58
Long-Term Investments	1.26	1.39	5.67	6.07	1.5	2.02
Long-Term Deferred Tax Assets	58.7	52.77	59.47	57.45	28.77	24.81
Other Long-Term Assets	35.35	3.58	2.59	10.19	10.13	5.56
Total Assets	1,112	1,020	1,063	1,247	1,455	1,393
Accounts Payable	16.83	17.63	16.75	19.1	14.61	12.77
Accrued Expenses	-	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	6.97	11.76	11.61	12.38	11.32	1.03
Current Income Taxes Payable	-	-	-	-	15.62	-
Current Unearned Revenue	0.61	2.75	0.17	-	-	-
Other Current Liabilities	79.77	0.63	0.39	1.24	69.88	70.92
Total Current Liabilities	111.68	113.08	90.26	103.83	118.93	102.22
Long-Term Leases	1.63	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	113.75	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	507.3	556.54	673.19	692.44	692.44	692.44
Retained Earnings	139.45	-4.58	-71.99	65.96	246.33	233.78
Comprehensive Income & Other	-33.15	-33.01	-28.73	-28.33	-25.4	-24.88
Total Common Equity	998.69	904.04	957.56	1,115	1,298	1,286
Shareholders' Equity	998.69	904.04	957.56	1,115	1,298	1,286
Total Liabilities & Equity	1,112	1,020	1,063	1,247	1,455	1,393
Total Debt	16.1	31.96	33.57	47.76	56.36	22.9
Net Cash (Debt)	549.91	532.61	484.72	464.58	573.26	422.46
Net Cash Growth	15.47%	9.88%	4.34%	-18.96%	35.70%	-17.84%
Net Cash Per Share	14.27	13.83	12.59	12.06	14.88	10.97
Filing Date Shares Outstanding	38.55	38.51	38.51	38.51	38.51	38.51
Total Common Shares Outstanding	38.55	38.51	38.51	38.51	38.51	38.51
Working Capital	794.54	697.49	642.81	680.7	787.06	625.99
Book Value Per Share	25.90	23.48	24.87	28.96	33.72	33.41
Tangible Book Value	998.69	904.04	957.56	1,115	1,298	1,286
Tangible Book Value Per Share	25.90	23.48	24.87	28.96	33.72	33.41
Buildings	-	153.32	153.32	153.32	138.38	138.38
Machinery	-	1,434	1,440	1,415	1,392	1,457