Formosa Optical Technology Co.,Ltd. (TPEX:5312)

TPEX:5312 Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	164.02	134.81	154.28	128.21	201.83
Short-Term Investments	1,660	1,208	881.2	251.86	50.08
Trading Asset Securities	934.31	969.38	830.32	76.08	50.09
Cash & Short-Term Investments	2,759	2,312	1,866	456.14	302
Cash Growth	19.32%	23.92%	309.04%	51.04%	-26.73%
Accounts Receivable	34.76	47.75	29.53	24.91	15.62
Other Receivables	88.63	79	38.89	32.01	36.01
Receivables	123.4	126.76	68.43	56.91	51.63
Inventory	737.17	624.24	584.12	584.82	606.52
Prepaid Expenses	-	-	-	-	23.58
Other Current Assets	1,214	1,165	1,083	70.82	47.05
Total Current Assets	4,834	4,228	3,602	1,169	1,031
Property, Plant & Equipment	2,259	2,200	1,933	1,869	1,944
Long-Term Investments	585.68	488.41	601.28	2,490	2,496
Other Intangible Assets	17.34	15.08	19.2	18.27	17.3
Long-Term Accounts Receivable	16.81	19.17	-	-	-
Long-Term Deferred Tax Assets	11.77	10.82	10.06	13.2	12.54
Other Long-Term Assets	275.41	176.09	182.8	169.33	168.3
Total Assets	8,000	7,138	6,348	5,729	5,668
Accounts Payable	589.83	581.51	487.32	455.11	506.81
Accrued Expenses	331.45	315.11	257.38	247.89	246.88
Short-Term Debt	1,400	1,110	1,029	411.7	313.5
Current Portion of Long-Term Debt	27.71	27.36	37.06	35.35	33.8
Current Portion of Leases	303.61	304.76	294.99	231.64	254.88
Current Income Taxes Payable	64.1	82.03	61.06	40.64	10.74
Other Current Liabilities	155.35	152.18	132.49	152.46	122.06
Total Current Liabilities	2,872	2,572	2,300	1,575	1,489
Long-Term Debt	310.09	337.66	371.94	423.85	442.95
Long-Term Leases	712.37	694.02	499.84	474.82	547.1
Long-Term Deferred Tax Liabilities	360.49	309.88	316.7	341.71	319.78
Other Long-Term Liabilities	265.99	260.21	261.43	264.98	262.95
Total Liabilities	4,521	4,174	3,750	3,080	3,061
Common Stock	600.6	600.6	600.6	600.6	600.6
Additional Paid-In Capital	474.99	474.69	477.98	481.51	483.47
Retained Earnings	2,332	2,007	1,740	1,823	1,771
Comprehensive Income & Other	65.47	-124.37	-226.1	-257.34	-254.67
Total Common Equity	3,473	2,958	2,593	2,647	2,601
Minority Interest	5.7	5.95	6	1.6	5.85
Shareholders' Equity	3,479	2,964	2,599	2,649	2,606
Total Liabilities & Equity	8,000	7,138	6,348	5,729	5,668
Total Debt	2,754	2,473	2,233	1,577	1,592
Net Cash (Debt)	4.9	-161.2	-367.34	-1,121	-1,290
Net Cash Per Share	0.08	-2.68	-6.10	-18.61	-21.41
Filing Date Shares Outstanding	60.06	60.06	60.06	60.06	60.06
Total Common Shares Outstanding	60.06	60.06	60.06	60.06	60.06
Working Capital	1,962	1,656	1,302	-406.09	-457.89
Book Value Per Share	57.82	49.25	43.17	44.08	43.30
Tangible Book Value	3,456	2,943	2,574	2,629	2,583
Tangible Book Value Per Share	57.54	48.99	42.85	43.77	43.01
Land	288.99	288.99	288.99	288.99	288.99
Buildings	495.07	495.07	495.07	495.07	495.07
Machinery	1,823	1,717	1,516	1,428	1,322
Leasehold Improvements	17.65	17.54	14.84	16.33	10.89

Updated Mar 13, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.