APAC Opto Electronics Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	112.59	175.82	113.86	418.62	689.94	974.96
Short-Term Investments	989.5	926.34	945.44	749.57	343.58	-
Cash & Short-Term Investments	1,102	1,102	1,059	1,168	1,034	974.96
Cash Growth	2.04%	4.05%	-9.32%	13.03%	6.01%	0%
Accounts Receivable	156.95	219.34	244.68	129	140.31	111.33
Other Receivables	3.58	4.91	6.61	1.68	2.61	4.45
Receivables	160.53	224.26	251.29	130.68	142.93	115.78
Inventory	163.29	144.56	210.8	240.54	240.7	196.45
Prepaid Expenses	1.67	-	-	0.99	0.94	1.11
Other Current Assets	-	1.46	1.52	-	-	-
Total Current Assets	1,428	1,472	1,523	1,540	1,418	1,288
Property, Plant & Equipment	327.07	321.62	313.47	306.44	322.15	326.97
Long-Term Investments	54.29	55.62	4.18	4.76	4.65	12.44
Other Intangible Assets	3.84	2.38	3.82	3.12	3.88	2.98
Long-Term Deferred Tax Assets	19.07	19.07	21.58	20.12	25.83	25.08
Other Long-Term Assets	11.44	13.72	8.45	8.88	3.35	3.35
Total Assets	1,843	1,885	1,874	1,884	1,778	1,659
Accounts Payable	49.14	35.08	52.18	34.12	75.68	19.19
Accrued Expenses	-	89.79	-	-	-	-
Current Portion of Leases	0.17	0.25	0.24	0.24	0.23	0.07
Current Income Taxes Payable	5.79	10.4	35.42	46.54	27.9	30.13
Current Unearned Revenue	1.86	-	-	-	10.82	5.07
Other Current Liabilities	107.91	40.97	118.02	102.36	83.32	76.15
Total Current Liabilities	164.87	176.49	205.86	183.26	197.95	130.61
Long-Term Leases	-	0.11	0.36	0.6	0.84	-
Long-Term Deferred Tax Liabilities	4.39	4.39	0.85	1.26	0.14	0.2
Total Liabilities	169.25	180.98	207.07	185.12	198.93	130.8
Common Stock	782.17	782.17	782.17	782.17	782.17	782.17
Additional Paid-In Capital	94.15	94.15	93.34	93.34	93.34	93.34
Retained Earnings	802.74	831.29	796.64	827.32	702.86	644.37
Comprehensive Income & Other	-5.04	-3.74	-4.82	-4.24	0.65	8.44
Shareholders' Equity	1,674	1,704	1,667	1,699	1,579	1,528
Total Liabilities & Equity	1,843	1,885	1,874	1,884	1,778	1,659
Total Debt	0.17	0.36	0.6	0.84	1.07	0.07
Net Cash (Debt)	1,102	1,102	1,059	1,167	1,032	974.88
Net Cash Growth	2.07%	4.07%	-9.31%	13.06%	5.91%	0.02%
Net Cash Per Share	14.03	14.03	13.45	14.71	13.09	12.37
Filing Date Shares Outstanding	78.22	78.22	78.22	78.22	78.22	78.22
Total Common Shares Outstanding	78.22	78.22	78.22	78.22	78.22	78.22
Working Capital	1,263	1,296	1,317	1,357	1,220	1,158
Book Value Per Share	21.40	21.78	21.32	21.72	20.19	19.54
Tangible Book Value	1,670	1,701	1,664	1,695	1,575	1,525
Tangible Book Value Per Share	21.35	21.75	21.27	21.68	20.14	19.50
Land	150.88	150.88	150.88	150.88	150.88	150.88
Buildings	175.9	175.9	175.9	175.9	175.9	175.9
Machinery	647.18	645.92	627.49	612.49	641.04	626.12

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.