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

OPNET Technologies Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Mar 31, 2025	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	272.81	158.18	261.91	122.26	115.6	221.49
Short-Term Investments	190.42	256.9	161.78	277.24	238.7	75.42
Trading Asset Securities	-	0.01	-	-	-	20.09
Cash & Short-Term Investments	463.23	415.09	423.69	399.5	354.3	317.01
Cash Growth	11.60%	-2.03%	6.05%	12.76%	11.77%	24.88%
Accounts Receivable	13.13	190.45	105.7	151.16	73.22	234.24
Other Receivables	27.97	94.32	0.7	0.14	0.15	0.22
Receivables	41.09	284.77	106.4	151.3	73.37	234.46
Inventory	253.66	191	213.43	247.69	229.2	162.6
Prepaid Expenses	9.18	1.28	17.44	18.91	21.21	8.84
Other Current Assets	0.12	0.16	20.15	0.15	12.2	0.43
Total Current Assets	767.29	892.3	781.11	817.55	690.29	723.33
Property, Plant & Equipment	25.75	13.4	19.46	6.13	13.72	19.92
Long-Term Investments	5.67	11.26	49.2	13.63	-	-
Other Intangible Assets	0.03	0.18	0.33	0.14	0.33	0.85
Long-Term Deferred Tax Assets	3.73	7.4	7.22	6.36	20.34	22.44
Other Long-Term Assets	5.83	16.64	15.48	9.37	7.64	5.47
Total Assets	808.3	941.17	872.79	853.17	732.31	772.01
Accounts Payable	62.7	34.41	85.09	76.48	52.93	72.57
Accrued Expenses	-	38.15	22.33	30.07	13.82	19.14
Current Portion of Leases	7.52	8.76	8.68	1.55	8.82	8.73
Current Income Taxes Payable	-	21.53	6.44	0.91	0	-
Current Unearned Revenue	13.02	46.94	10.3	9.89	0.03	0.1
Other Current Liabilities	22.15	26.71	22.87	8.08	10.13	18.51
Total Current Liabilities	105.39	176.49	155.71	126.99	85.73	119.05
Long-Term Leases	12.31	1.5	8.06	1.33	2	7.84
Long-Term Deferred Tax Liabilities	-	-	2.14	-	-	0.21
Other Long-Term Liabilities	10.03	10.81	11.05	7.31	6.85	6.51
Total Liabilities	127.72	188.8	176.95	135.63	94.57	133.6
Common Stock	565.86	628.74	628.74	628.74	628.74	628.74
Additional Paid-In Capital	6.1	0.71	0.47	0.08	0.08	-
Retained Earnings	123.24	137.94	81.65	103.74	23.94	24.7
Treasury Stock	-5.05	-5.45	-5.45	-5.45	-5.45	-5.45
Comprehensive Income & Other	-9.57	-9.57	-9.57	-9.57	-9.57	-9.57
Shareholders' Equity	680.58	752.37	695.84	717.54	637.74	638.42
Total Liabilities & Equity	808.3	941.17	872.79	853.17	732.31	772.01
Total Debt	19.82	10.26	16.73	2.88	10.82	16.56
Net Cash (Debt)	443.41	404.83	406.96	396.62	343.48	300.45
Net Cash Growth	9.53%	-0.52%	2.61%	15.47%	14.32%	18.36%
Net Cash Per Share	-	7.15	7.18	6.99	6.10	5.33
Filing Date Shares Outstanding	-	56.23	56.23	55.88	56.23	56.23
Total Common Shares Outstanding	-	56.23	56.23	55.88	56.23	56.23
Working Capital	661.9	715.8	625.41	690.56	604.57	604.29
Book Value Per Share	-	13.38	12.37	12.84	11.34	11.35
Tangible Book Value	680.55	752.2	695.52	717.4	637.41	637.57
Tangible Book Value Per Share	-	13.38	12.37	12.84	11.34	11.34
Machinery	-	7.7	6.43	6.46	6.54	8.44
Leasehold Improvements	-	1.89	1.78	1.88	1.68	1.54

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