OPNET Technologies Co., Ltd. (TPEX:8034)

OPNET Technologies 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	272.81	192.92	158.18	261.91	122.26	115.6
Short-Term Investments	190.3	153.5	256.9	161.78	277.24	238.7
Trading Asset Securities	-	-	0.01	-	-	-
Cash & Short-Term Investments	463.11	346.42	415.09	423.69	399.5	354.3
Cash Growth	-7.52%	-16.54%	-2.03%	6.05%	12.76%	11.77%
Accounts Receivable	13.13	159.59	190.45	105.7	151.16	73.22
Other Receivables	27.1	46.96	94.32	0.7	0.14	0.15
Receivables	40.23	206.55	284.77	106.4	151.3	73.37
Inventory	254.52	206.08	191	213.43	247.69	229.2
Prepaid Expenses	9.18	10.4	1.28	17.44	18.91	21.21
Other Current Assets	0.25	2.23	0.16	20.15	0.15	12.2
Total Current Assets	767.29	771.68	892.3	781.11	817.55	690.29
Property, Plant & Equipment	25.75	4.36	13.4	19.46	6.13	13.72
Long-Term Investments	-	-	11.26	49.2	13.63	-
Other Intangible Assets	0.03	0.06	0.18	0.33	0.14	0.33
Long-Term Deferred Tax Assets	3.73	3.97	7.4	7.22	6.36	20.34
Other Long-Term Assets	11.5	11.77	16.64	15.48	9.37	7.64
Total Assets	808.3	791.83	941.17	872.79	853.17	732.31
Accounts Payable	62.7	42.71	34.41	85.09	76.48	52.93
Accrued Expenses	13.4	32.85	38.15	22.33	30.07	13.82
Current Portion of Leases	7.52	1.23	8.76	8.68	1.55	8.82
Current Income Taxes Payable	-	-	21.53	6.44	0.91	0
Current Unearned Revenue	13.02	14.5	46.94	10.3	9.89	0.03
Other Current Liabilities	8.75	11.18	26.71	22.87	8.08	10.13
Total Current Liabilities	105.39	102.47	176.49	155.71	126.99	85.73
Long-Term Leases	12.31	0.55	1.5	8.06	1.33	2
Long-Term Deferred Tax Liabilities	-	-	-	2.14	-	-
Other Long-Term Liabilities	10.03	10.15	10.81	11.05	7.31	6.85
Total Liabilities	127.72	113.17	188.8	176.95	135.63	94.57
Common Stock	565.86	565.86	628.74	628.74	628.74	628.74
Additional Paid-In Capital	6.1	4.46	0.71	0.47	0.08	0.08
Retained Earnings	113.67	122.96	137.94	81.65	103.74	23.94
Treasury Stock	-5.05	-5.05	-5.45	-5.45	-5.45	-5.45
Comprehensive Income & Other	-	-9.57	-9.57	-9.57	-9.57	-9.57
Shareholders' Equity	680.58	678.66	752.37	695.84	717.54	637.74
Total Liabilities & Equity	808.3	791.83	941.17	872.79	853.17	732.31
Total Debt	19.82	1.77	10.26	16.73	2.88	10.82
Net Cash (Debt)	443.28	344.65	404.83	406.96	396.62	343.48
Net Cash Growth	-10.03%	-14.87%	-0.52%	2.61%	15.47%	14.32%
Net Cash Per Share	7.33	5.70	7.15	7.18	6.99	6.10
Filing Date Shares Outstanding	56.23	56.23	56.23	56.23	55.88	56.23
Total Common Shares Outstanding	56.23	56.23	56.23	56.23	55.88	56.23
Working Capital	661.9	669.21	715.8	625.41	690.56	604.57
Book Value Per Share	12.10	12.07	13.38	12.37	12.84	11.34
Tangible Book Value	680.55	678.6	752.2	695.52	717.4	637.41
Tangible Book Value Per Share	12.10	12.07	13.38	12.37	12.84	11.34
Machinery	11.05	7.29	7.7	6.43	6.46	6.54
Leasehold Improvements	1.99	1.99	1.89	1.78	1.88	1.68

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