BASO Precision Optics Co., LTD (TPEX:6517)

TPEX:6517 Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	478.86	432.65	355.82	164.45	340.78	119.54
Short-Term Investments	16.85	8.9	70.37	239.71	28.85	28.02
Cash & Short-Term Investments	495.71	441.55	426.19	404.16	369.63	147.56
Cash Growth	19.19%	3.60%	5.45%	9.34%	150.50%	23.30%
Accounts Receivable	93.92	103.24	81.14	62.75	91.45	101.65
Other Receivables	3.57	2.2	5.73	3.15	3.04	3.69
Receivables	97.49	105.43	86.87	65.9	94.49	105.34
Inventory	96.07	84	108.41	109.88	113.43	95.7
Prepaid Expenses	3.66	3.17	2.96	3.76	3.41	2.24
Other Current Assets	2.86	1.08	1.53	7.27	9.31	14.59
Total Current Assets	695.77	635.22	625.95	590.97	590.27	365.43
Property, Plant & Equipment	116.33	128.18	148.97	103.48	49.95	49.06
Other Intangible Assets	0.87	0.86	0.14	0.34	0.66	0.28
Long-Term Deferred Tax Assets	4.36	9.23	4.07	4.66	5.38	7.48
Other Long-Term Assets	3.41	4.76	4.97	24.21	25.22	17.04
Total Assets	820.73	778.25	784.1	723.67	671.5	439.29

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	36.46	22.19	29.74	31.45	41.51	39.69
Accrued Expenses	-	34.74	37.93	43.26	39.99	27.01
Current Portion of Long-Term Debt	-	-	-	-	0.03	2.96
Current Portion of Leases	1.44	0.8	1.33	1.38	0.78	1.41
Current Income Taxes Payable	1.92	12.42	6.45	14.62	22.62	-
Current Unearned Revenue	7.36	8.32	2.04	2.25	5.7	2.76
Other Current Liabilities	95.8	11.67	19.63	12.48	22.21	22.03
Total Current Liabilities	142.98	90.15	97.11	105.43	132.83	95.85
Long-Term Debt	-	-	-	-	0.46	2.96
Long-Term Leases	3.76	3.2	2.45	3.25	3.34	4.12
Pension & Post-Retirement Benefits	-	-	-	5.3	6.78	16.85
Long-Term Deferred Tax Liabilities	10.11	9.16	13.91	7.85	8.07	6.25
Other Long-Term Liabilities	4.83	4.83	4.27	4.27	4.27	4.27
Total Liabilities	161.67	107.34	117.73	126.1	155.76	130.3

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	305.79	305.79	305.79	305.79	305.79	279.64
Additional Paid-In Capital	83.15	83.15	83.15	83.15	83.15	1.25
Retained Earnings	270.12	281.97	277.43	208.63	126.79	28.1
Shareholders' Equity	659.06	670.91	666.37	597.57	515.74	308.99
Total Liabilities & Equity	820.73	778.25	784.1	723.67	671.5	439.29

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	5.2	4	3.77	4.63	4.61	11.45
Net Cash (Debt)	490.51	437.55	422.42	399.54	365.02	136.12
Net Cash Growth	18.81%	3.58%	5.73%	9.46%	168.17%	59.01%
Net Cash Per Share	16.10	14.25	13.76	13.02	12.92	4.86
Filing Date Shares Outstanding	30.78	30.58	30.58	30.58	30.58	27.96
Total Common Shares Outstanding	30.78	30.58	30.58	30.58	30.58	27.96
Working Capital	552.8	545.07	528.85	485.54	457.44	269.57
Book Value Per Share	21.41	21.94	21.79	19.54	16.87	11.05
Tangible Book Value	658.19	670.05	666.23	597.23	515.07	308.71
Tangible Book Value Per Share	21.38	21.91	21.79	19.53	16.84	11.04
Buildings	-	124	123.48	119.21	96.41	96.32
Machinery	-	382.87	376.66	313.15	268.98	256.57
Leasehold Improvements	-	11.34	11.34	11.34	10.7	10.7

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 30, 2026

Data Sources Report a data error