APAC Opto Electronics Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	56.75	175.82	113.86	418.62	689.94
Short-Term Investments	1,090	926.34	945.44	749.57	343.58
Cash & Short-Term Investments	1,146	1,102	1,059	1,168	1,034
Cash Growth	4.00%	4.05%	-9.32%	13.03%	6.01%
Accounts Receivable	138.22	219.34	244.68	129	140.31
Other Receivables	3.12	4.91	6.61	1.68	2.61
Receivables	141.33	224.26	251.29	130.68	142.93
Inventory	182.33	144.56	210.8	240.54	240.7
Prepaid Expenses	20.79	-	-	0.99	0.94
Other Current Assets	1.25	1.46	1.52	-	-
Total Current Assets	1,492	1,472	1,523	1,540	1,418
Property, Plant & Equipment	324.91	321.62	313.47	306.44	322.15
Long-Term Investments	61.87	55.62	4.18	4.76	4.65
Other Intangible Assets	3.67	2.38	3.82	3.12	3.88
Long-Term Deferred Tax Assets	14.61	19.07	21.58	20.12	25.83
Other Long-Term Assets	8.97	13.72	8.45	8.88	3.35
Total Assets	1,906	1,885	1,874	1,884	1,778
Accounts Payable	59.37	35.08	52.18	34.12	75.68
Accrued Expenses	-	89.79	-	-	-
Current Portion of Leases	0.11	0.25	0.24	0.24	0.23
Current Income Taxes Payable	-	10.4	35.42	46.54	27.9
Current Unearned Revenue	-	-	-	-	10.82
Other Current Liabilities	118.17	40.97	118.02	102.36	83.32
Total Current Liabilities	177.64	176.49	205.86	183.26	197.95
Long-Term Leases	-	0.11	0.36	0.6	0.84
Long-Term Deferred Tax Liabilities	1.62	4.39	0.85	1.26	0.14
Total Liabilities	179.26	180.98	207.07	185.12	198.93
Common Stock	782.17	782.17	782.17	782.17	782.17
Additional Paid-In Capital	94.15	94.15	93.34	93.34	93.34
Retained Earnings	847.85	831.29	796.64	827.32	702.86
Comprehensive Income & Other	2.54	-3.74	-4.82	-4.24	0.65
Shareholders' Equity	1,727	1,704	1,667	1,699	1,579
Total Liabilities & Equity	1,906	1,885	1,874	1,884	1,778
Total Debt	0.11	0.36	0.6	0.84	1.07
Net Cash (Debt)	1,146	1,102	1,059	1,167	1,032
Net Cash Growth	4.02%	4.07%	-9.31%	13.06%	5.91%
Net Cash Per Share	14.61	14.03	13.45	14.71	13.09
Filing Date Shares Outstanding	77.53	78.22	78.22	78.22	78.22
Total Common Shares Outstanding	77.53	78.22	78.22	78.22	78.22
Working Capital	1,314	1,296	1,317	1,357	1,220
Book Value Per Share	22.27	21.78	21.32	21.72	20.19
Tangible Book Value	1,723	1,701	1,664	1,695	1,575
Tangible Book Value Per Share	22.22	21.75	21.27	21.68	20.14
Land	-	150.88	150.88	150.88	150.88
Buildings	-	175.9	175.9	175.9	175.9
Machinery	-	645.92	627.49	612.49	641.04

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.