O'Pay Electronic Payment Co., Ltd. (TPEX:6878)

O'Pay Electronic Payment 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	10.62	7.36	25.56	79.68	114.7	129.76
Short-Term Investments	229.39	281.53	187.51	148.66	160.13	77.37
Cash & Short-Term Investments	240.01	288.9	213.07	228.34	274.83	207.13
Cash Growth	34.89%	35.59%	-6.69%	-16.92%	32.69%	-39.19%
Accounts Receivable	0.2	0.14	0.17	0.14	0.14	1.21
Other Receivables	5.09	5.36	5.44	5.6	4.3	22.61
Receivables	5.29	5.5	5.61	5.74	4.44	23.83
Prepaid Expenses	6.53	5.12	2.89	2.45	3.26	2.8
Other Current Assets	288.49	281.61	426.63	570.32	680.38	896.72
Total Current Assets	540.32	581.13	648.19	806.85	962.92	1,130
Property, Plant & Equipment	72.41	78.6	17.56	9.38	6.78	3.32
Long-Term Investments	80	80	80	-	-	30
Other Intangible Assets	3.23	4.05	3.3	1.4	1.01	1.19
Long-Term Deferred Tax Assets	0.47	0.47	0.48	0.99	0.82	1.31
Other Long-Term Assets	6.84	7.3	11.83	6.5	6.42	5.89
Total Assets	703.27	751.55	761.37	825.13	977.95	1,172

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	3.3	2.95	2.32	1.73	1.41	1.21
Accrued Expenses	9.37	10.09	10	8.74	9.04	8.17
Current Portion of Leases	6.57	6.5	-	-	-	2.08
Current Unearned Revenue	0.68	0.61	0.26	0.27	0.37	0.62
Other Current Liabilities	156.74	160.1	156.94	168.24	265.74	430.1
Total Current Liabilities	176.65	180.25	169.52	178.98	276.55	442.17
Long-Term Leases	54.35	57.65	-	-	-	-
Long-Term Deferred Tax Liabilities	-	-	0	-	-	-
Total Liabilities	231	237.9	169.52	178.98	276.55	442.17

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	726.41	726.41	726.41	726.41	726.41	726.41
Additional Paid-In Capital	28.69	28.69	28.69	27.2	25.77	23.17
Retained Earnings	-282.84	-241.45	-163.26	-107.46	-50.79	-19.55
Shareholders' Equity	472.27	513.65	591.85	646.15	701.39	730.03
Total Liabilities & Equity	703.27	751.55	761.37	825.13	977.95	1,172

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	60.92	64.15	-	-	-	2.08
Net Cash (Debt)	179.09	224.74	213.07	228.34	274.83	205.05
Net Cash Growth	61.95%	5.48%	-6.69%	-16.92%	34.03%	-38.69%
Net Cash Per Share	2.47	3.09	2.93	3.14	3.78	2.82
Filing Date Shares Outstanding	72.64	72.64	72.64	72.64	72.64	72.64
Total Common Shares Outstanding	72.64	72.64	72.64	72.64	72.64	72.64
Working Capital	363.66	400.88	478.67	627.87	686.36	688.31
Book Value Per Share	6.50	7.07	8.15	8.90	9.66	10.05
Tangible Book Value	469.04	509.6	588.55	644.74	700.38	728.83
Tangible Book Value Per Share	6.46	7.02	8.10	8.88	9.64	10.03
Machinery	38.5	38.11	35.42	27.48	22.61	18.57

Data Source: S&P Global Market Intelligence Last updated: Aug 12, 2026

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

Update frequency:

Semi-annually

Last checked:

Sep 5, 2026

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