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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	243.16	192.92	158.18	261.91	122.26	115.6
Short-Term Investments	365.53	153.5	256.9	161.78	277.24	238.7
Trading Asset Securities	-	-	0.01	-	-	-
Cash & Short-Term Investments	608.69	346.42	415.09	423.69	399.5	354.3
Cash Growth	199.13%	-16.54%	-2.03%	6.05%	12.76%	11.77%
Accounts Receivable	10.43	159.59	190.45	105.7	151.16	73.22
Other Receivables	1.15	46.96	94.32	0.7	0.14	0.15
Receivables	11.57	206.55	284.77	106.4	151.3	73.37
Inventory	188.47	206.08	191	213.43	247.69	229.2
Prepaid Expenses	4.07	10.4	1.28	17.44	18.91	21.21
Other Current Assets	0.48	2.23	0.16	20.15	0.15	12.2
Total Current Assets	813.28	771.68	892.3	781.11	817.55	690.29
Property, Plant & Equipment	22.59	4.36	13.4	19.46	6.13	13.72
Long-Term Investments	-	-	11.26	49.2	13.63	-
Other Intangible Assets	0.01	0.06	0.18	0.33	0.14	0.33
Long-Term Deferred Tax Assets	4.02	3.97	7.4	7.22	6.36	20.34
Other Long-Term Assets	18.07	11.77	16.64	15.48	9.37	7.64
Total Assets	857.96	791.83	941.17	872.79	853.17	732.31
Accounts Payable	76.54	42.71	34.41	85.09	76.48	52.93
Accrued Expenses	21.69	32.85	38.15	22.33	30.07	13.82
Current Portion of Leases	7.24	1.23	8.76	8.68	1.55	8.82
Current Income Taxes Payable	10.16	-	21.53	6.44	0.91	0
Current Unearned Revenue	12.01	14.5	46.94	10.3	9.89	0.03
Other Current Liabilities	11.5	11.18	26.71	22.87	8.08	10.13
Total Current Liabilities	139.14	102.47	176.49	155.71	126.99	85.73
Long-Term Leases	9	0.55	1.5	8.06	1.33	2
Long-Term Deferred Tax Liabilities	0.01	-	-	2.14	-	-
Other Long-Term Liabilities	9.92	10.15	10.81	11.05	7.31	6.85
Total Liabilities	158.07	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	9.66	4.46	0.71	0.47	0.08	0.08
Retained Earnings	139	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	-9.57
Shareholders' Equity	699.89	678.66	752.37	695.84	717.54	637.74
Total Liabilities & Equity	857.96	791.83	941.17	872.79	853.17	732.31
Total Debt	16.23	1.77	10.26	16.73	2.88	10.82
Net Cash (Debt)	592.46	344.65	404.83	406.96	396.62	343.48
Net Cash Growth	196.95%	-14.87%	-0.52%	2.61%	15.47%	14.32%
Net Cash Per Share	10.42	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	674.14	669.21	715.8	625.41	690.56	604.57
Book Value Per Share	12.45	12.07	13.38	12.37	12.84	11.34
Tangible Book Value	699.89	678.6	752.2	695.52	717.4	637.41
Tangible Book Value Per Share	12.45	12.07	13.38	12.37	12.84	11.34
Machinery	12.39	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.