St.Shine Optical Co.,Ltd. (TPEX:1565)

St.Shine Optical 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	2,309	2,171	2,376	2,064	2,283	2,355
Short-Term Investments	-	100	-	-	30.71	-
Cash & Short-Term Investments	2,309	2,271	2,376	2,064	2,314	2,355
Cash Growth	18.99%	-4.41%	15.14%	-10.82%	-1.73%	27.70%
Accounts Receivable	525.55	521.58	726.17	683.96	639.31	905.37
Other Receivables	10.47	12.87	20.28	16.73	11.56	14.86
Receivables	536.02	534.45	746.45	700.68	650.87	920.23
Inventory	1,246	1,203	1,086	1,087	1,327	1,176
Prepaid Expenses	51.33	70.35	58.62	49.8	51.86	47.01
Other Current Assets	0.32	0.03	9.3	3.57	0.93	0.37
Total Current Assets	4,142	4,080	4,277	3,905	4,345	4,498
Property, Plant & Equipment	3,266	3,405	3,505	3,606	3,750	3,883
Long-Term Investments	41.84	53.62	58.69	12.38	10.82	-
Other Intangible Assets	2.76	4.35	3.52	3.95	2.37	3.12
Long-Term Deferred Tax Assets	46.76	46.76	45.91	48.94	51.93	94.35
Other Long-Term Assets	233.63	217.1	211.15	178.33	141.6	121.36
Total Assets	7,734	7,807	8,101	7,754	8,302	8,600

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	158.96	176.25	224.95	263.97	246.89	327.16
Accrued Expenses	-	537.7	565.63	520.35	559.4	623.99
Short-Term Debt	-	-	-	-	200	400
Current Portion of Long-Term Debt	-	101.03	103.13	102.88	102.66	192.04
Current Portion of Leases	38.92	43.61	35.93	32.17	43.8	39.56
Current Income Taxes Payable	6.48	38.97	116.7	143.06	218.17	240.1
Current Unearned Revenue	4.61	6.39	13.02	43.14	11.88	21.17
Other Current Liabilities	927.17	150.02	186.82	166.93	182.63	216.51
Total Current Liabilities	1,136	1,054	1,246	1,272	1,565	2,061
Long-Term Debt	8.1	85.07	186.11	289.23	392.09	494.69
Long-Term Leases	52.81	71.73	69.32	27.62	47.79	51.03
Long-Term Deferred Tax Liabilities	45.15	45.15	41.37	28.84	28.62	22.55
Total Liabilities	1,242	1,256	1,543	1,618	2,034	2,629

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	504.17	504.17	504.17	504.17	504.17	504.17
Additional Paid-In Capital	526	526	526	526	526	526
Retained Earnings	5,458	5,519	5,526	5,105	5,238	4,950
Comprehensive Income & Other	3.51	1.65	1.45	0.92	0.04	-9.37
Shareholders' Equity	6,491	6,551	6,558	6,136	6,268	5,971
Total Liabilities & Equity	7,734	7,807	8,101	7,754	8,302	8,600

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	99.83	301.44	394.49	451.9	786.35	1,177
Net Cash (Debt)	2,209	1,970	1,982	1,612	1,528	1,177
Net Cash Growth	36.68%	-0.60%	22.95%	5.50%	29.76%	73.31%
Net Cash Per Share	43.24	38.59	38.97	31.70	30.06	23.19
Filing Date Shares Outstanding	50.39	50.42	50.42	50.42	50.42	50.42
Total Common Shares Outstanding	50.39	50.42	50.42	50.42	50.42	50.42
Working Capital	3,006	3,026	3,031	2,633	2,780	2,438
Book Value Per Share	128.82	129.94	130.07	121.71	124.32	118.44
Tangible Book Value	6,489	6,547	6,554	6,132	6,265	5,968
Tangible Book Value Per Share	128.76	129.85	130.00	121.63	124.27	118.38
Land	-	1,511	1,511	1,511	1,511	1,511
Buildings	-	1,593	1,593	1,593	1,593	1,593
Machinery	-	3,758	3,737	3,667	3,680	3,550

Data Source: S&P Global Market Intelligence Last updated: Nov 5, 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:

Nov 7, 2026

Data Sources Report a data error