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

TPEX:5312 Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	229.89	164.02	134.81	154.28	128.21	201.83
Short-Term Investments	1,739	1,660	1,208	881.2	251.86	50.08
Trading Asset Securities	965.26	934.31	969.38	830.32	76.08	50.09
Cash & Short-Term Investments	2,934	2,759	2,312	1,866	456.14	302
Cash Growth	17.31%	19.32%	23.92%	309.04%	51.04%	-26.73%
Accounts Receivable	42.03	34.76	47.75	29.53	24.91	15.62
Other Receivables	84.81	88.63	79	38.89	32.01	36.01
Receivables	126.85	123.4	126.76	68.43	56.91	51.63
Inventory	769.72	737.17	624.24	584.12	584.82	606.52
Prepaid Expenses	-	-	-	-	-	23.58
Other Current Assets	1,235	1,214	1,165	1,083	70.82	47.05
Total Current Assets	5,065	4,834	4,228	3,602	1,169	1,031
Property, Plant & Equipment	2,323	2,259	2,200	1,933	1,869	1,944
Long-Term Investments	610.57	585.68	488.41	601.28	2,490	2,496
Other Intangible Assets	22.09	17.34	15.08	19.2	18.27	17.3
Long-Term Accounts Receivable	15.94	16.81	19.17	-	-	-
Long-Term Deferred Tax Assets	11.46	11.77	10.82	10.06	13.2	12.54
Other Long-Term Assets	266	275.41	176.09	182.8	169.33	168.3
Total Assets	8,314	8,000	7,138	6,348	5,729	5,668
Accounts Payable	781.94	589.83	581.51	487.32	455.11	506.81
Accrued Expenses	202.86	331.45	315.11	257.38	247.89	246.88
Short-Term Debt	1,444	1,400	1,110	1,029	411.7	313.5
Current Portion of Long-Term Debt	27.85	27.71	27.36	37.06	35.35	33.8
Current Portion of Leases	304.73	303.61	304.76	294.99	231.64	254.88
Current Income Taxes Payable	81.18	64.1	82.03	61.06	40.64	10.74
Other Current Liabilities	176.48	155.35	152.18	132.49	152.46	122.06
Total Current Liabilities	3,019	2,872	2,572	2,300	1,575	1,489
Long-Term Debt	303.07	310.09	337.66	371.94	423.85	442.95
Long-Term Leases	743.04	712.37	694.02	499.84	474.82	547.1
Long-Term Deferred Tax Liabilities	370.38	360.49	309.88	316.7	341.71	319.78
Other Long-Term Liabilities	272.98	265.99	260.21	261.43	264.98	262.95
Total Liabilities	4,709	4,521	4,174	3,750	3,080	3,061
Common Stock	600.6	600.6	600.6	600.6	600.6	600.6
Additional Paid-In Capital	475.37	474.99	474.69	477.98	481.51	483.47
Retained Earnings	2,495	2,332	2,007	1,740	1,823	1,771
Comprehensive Income & Other	29.64	65.47	-124.37	-226.1	-257.34	-254.67
Total Common Equity	3,600	3,473	2,958	2,593	2,647	2,601
Minority Interest	5.57	5.7	5.95	6	1.6	5.85
Shareholders' Equity	3,606	3,479	2,964	2,599	2,649	2,606
Total Liabilities & Equity	8,314	8,000	7,138	6,348	5,729	5,668
Total Debt	2,823	2,754	2,473	2,233	1,577	1,592
Net Cash (Debt)	111.17	4.9	-161.2	-367.34	-1,121	-1,290
Net Cash Per Share	1.85	0.08	-2.68	-6.10	-18.61	-21.41
Filing Date Shares Outstanding	60.06	60.06	60.06	60.06	60.06	60.06
Total Common Shares Outstanding	60.06	60.06	60.06	60.06	60.06	60.06
Working Capital	2,046	1,962	1,656	1,302	-406.09	-457.89
Book Value Per Share	59.94	57.82	49.25	43.17	44.08	43.30
Tangible Book Value	3,578	3,456	2,943	2,574	2,629	2,583
Tangible Book Value Per Share	59.58	57.54	48.99	42.85	43.77	43.01
Land	288.99	288.99	288.99	288.99	288.99	288.99
Buildings	495.07	495.07	495.07	495.07	495.07	495.07
Machinery	1,869	1,823	1,717	1,516	1,428	1,322
Leasehold Improvements	17.65	17.65	17.54	14.84	16.33	10.89

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