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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 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	388.16	56.75	175.82	113.86	418.62	689.94
Short-Term Investments	789.5	1,090	926.34	945.44	749.57	343.58
Cash & Short-Term Investments	1,178	1,146	1,102	1,059	1,168	1,034
Cash Growth	-3.42%	4.00%	4.05%	-9.32%	13.03%	6.01%
Accounts Receivable	186.48	138.22	219.34	244.68	129	140.31
Other Receivables	3.56	3.12	4.91	6.61	1.68	2.61
Receivables	190.04	141.33	224.26	251.29	130.68	142.93
Inventory	170.65	182.33	144.56	210.8	240.54	240.7
Prepaid Expenses	1.8	20.79	-	-	0.99	0.94
Other Current Assets	2.64	1.25	1.46	1.52	-	-
Total Current Assets	1,543	1,492	1,472	1,523	1,540	1,418
Property, Plant & Equipment	323.02	324.91	321.62	313.47	306.44	322.15
Long-Term Investments	79.42	61.87	55.62	4.18	4.76	4.65
Other Intangible Assets	3.35	3.67	2.38	3.82	3.12	3.88
Long-Term Deferred Tax Assets	14.61	14.61	19.07	21.58	20.12	25.83
Other Long-Term Assets	8.74	8.97	13.72	8.45	8.88	3.35
Total Assets	1,972	1,906	1,885	1,874	1,884	1,778
Accounts Payable	58.26	59.37	35.08	52.18	34.12	75.68
Accrued Expenses	-	-	89.79	-	-	-
Current Portion of Leases	0.04	0.11	0.25	0.24	0.24	0.23
Current Income Taxes Payable	14.55	-	10.4	35.42	46.54	27.9
Current Unearned Revenue	-	-	-	-	-	10.82
Other Current Liabilities	113.96	118.17	40.97	118.02	102.36	83.32
Total Current Liabilities	186.82	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	1.62	4.39	0.85	1.26	0.14
Total Liabilities	188.44	179.26	180.98	207.07	185.12	198.93
Common Stock	782.17	782.17	782.17	782.17	782.17	782.17
Additional Paid-In Capital	94.15	94.15	94.15	93.34	93.34	93.34
Retained Earnings	907.06	847.85	831.29	796.64	827.32	702.86
Comprehensive Income & Other	0.1	2.54	-3.74	-4.82	-4.24	0.65
Shareholders' Equity	1,783	1,727	1,704	1,667	1,699	1,579
Total Liabilities & Equity	1,972	1,906	1,885	1,874	1,884	1,778
Total Debt	0.04	0.11	0.36	0.6	0.84	1.07
Net Cash (Debt)	1,178	1,146	1,102	1,059	1,167	1,032
Net Cash Growth	-3.40%	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	1,356	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	1,780	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

Source: S&P Global Market Intelligence. Standard template. Financial Sources.