Ability Opto-Electronics Technology Co.,Ltd. (TPEX:3362)

TPEX:3362 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	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	915.85	939.34	904.15	711.17	614.07	522.3
Short-Term Investments	-	-	10.18	-	160.15	-
Cash & Short-Term Investments	915.85	939.34	914.33	711.17	774.22	522.3
Cash Growth	-6.18%	2.74%	28.57%	-8.14%	48.23%	3.96%
Accounts Receivable	1,586	1,550	1,534	1,472	1,170	1,516
Other Receivables	25.37	53.63	20.91	19.7	17.2	32.79
Receivables	1,612	1,604	1,555	1,492	1,187	1,549
Inventory	1,094	1,083	1,085	922.48	1,167	728.62
Prepaid Expenses	171.79	123.25	98.15	55.13	56.01	52.18
Other Current Assets	225.76	234.73	319.92	296.01	328.72	124.42
Total Current Assets	4,018	3,984	3,973	3,477	3,513	2,976
Property, Plant & Equipment	5,424	5,282	4,781	3,054	2,643	2,116
Long-Term Investments	37	32.58	-	-	-	-
Other Intangible Assets	502.55	524.89	589.13	634.71	701.91	783.1
Long-Term Deferred Tax Assets	246.57	214.7	151.2	175.12	216.4	247.07
Other Long-Term Assets	390.71	427.14	415.93	80.01	131.41	148.39
Total Assets	10,619	10,465	9,910	7,421	7,205	6,271

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	380.61	316.91	359.74	400.06	388.74	603.9
Accrued Expenses	143.52	211.13	246.19	207.83	193.41	161.71
Short-Term Debt	2,441	2,380	1,620	1,120	1,102	993.76
Current Portion of Long-Term Debt	1,009	899.94	741.81	588.7	491.15	66.85
Current Portion of Leases	46.84	44.3	22.75	31.03	17.5	18.72
Current Income Taxes Payable	55.26	39.87	60.88	63.69	29.97	-
Other Current Liabilities	217.67	205.85	348.9	312.74	551.03	616.8
Total Current Liabilities	4,294	4,098	3,400	2,724	2,773	2,462
Long-Term Debt	2,384	2,388	2,403	1,159	978.83	982.24
Long-Term Leases	269.55	264.73	103.89	43.4	53.31	68.89
Pension & Post-Retirement Benefits	-	0.7	0.58	2.04	2.39	3.7
Long-Term Deferred Tax Liabilities	27.44	28.21	35.45	11.19	16.04	1.83
Other Long-Term Liabilities	0.82	0.19	0.18	161.89	321.78	681.78
Total Liabilities	6,976	6,779	5,943	4,101	4,146	4,200

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	1,424	1,424	1,425	1,425	1,425	1,315
Additional Paid-In Capital	1,512	1,512	1,513	1,154	1,154	672.13
Retained Earnings	671.86	743.07	1,039	800.89	541.55	116.39
Comprehensive Income & Other	34.43	5.59	-11.45	-63.13	-65.1	-49.52
Total Common Equity	3,643	3,686	3,966	3,317	3,055	2,054
Minority Interest	0.17	0.31	1.2	2.98	4.14	16.04
Shareholders' Equity	3,643	3,686	3,967	3,320	3,059	2,070
Total Liabilities & Equity	10,619	10,465	9,910	7,421	7,205	6,271

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	6,150	5,976	4,891	2,942	2,642	2,130
Net Cash (Debt)	-5,234	-5,037	-3,977	-2,231	-1,868	-1,608
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-36.82	-35.45	-27.92	-15.68	-13.38	-12.62
Filing Date Shares Outstanding	142.45	142.45	142.46	142.46	142.46	131.55
Total Common Shares Outstanding	142.45	142.45	142.46	142.46	142.46	131.55
Working Capital	-275.74	-113.64	572.67	752.81	739.46	514.59
Book Value Per Share	25.58	25.87	27.84	23.28	21.45	15.62
Tangible Book Value	3,141	3,161	3,377	2,682	2,353	1,271
Tangible Book Value Per Share	22.05	22.19	23.70	18.83	16.52	9.66
Land	34.16	34.16	34.16	34.16	34.16	34.16
Buildings	1,864	1,790	1,605	98.82	98.83	91.76
Machinery	5,151	4,916	4,252	3,728	3,214	2,893
Construction In Progress	1,695	1,721	1,834	1,878	1,667	1,040
Leasehold Improvements	356.57	343.87	333.59	330.91	328.13	324.94

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 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:

Jul 26, 2026

Data Sources Report a data error