OPNET Technologies Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	138.47	192.92	158.18	261.91	122.26
Short-Term Investments	490.01	153.5	256.9	161.78	277.24
Trading Asset Securities	-	-	0.01	-	-
Cash & Short-Term Investments	628.48	346.42	415.09	423.69	399.5
Cash Growth	81.42%	-16.54%	-2.03%	6.05%	12.76%
Accounts Receivable	18.01	159.59	190.45	105.7	151.16
Other Receivables	1.38	46.96	94.32	0.7	0.14
Receivables	19.39	206.55	284.77	106.4	151.3
Inventory	165.93	206.08	191	213.43	247.69
Prepaid Expenses	1.38	10.4	1.28	17.44	18.91
Other Current Assets	0.05	2.23	0.16	20.15	0.15
Total Current Assets	815.24	771.68	892.3	781.11	817.55
Property, Plant & Equipment	21	4.36	13.4	19.46	6.13
Long-Term Investments	11.67	-	11.26	49.2	13.63
Other Intangible Assets	0	0.06	0.18	0.33	0.14
Long-Term Deferred Tax Assets	4.52	3.97	7.4	7.22	6.36
Other Long-Term Assets	5.56	11.77	16.64	15.48	9.37
Total Assets	858	791.83	941.17	872.79	853.17
Accounts Payable	42.51	42.71	34.41	85.09	76.48
Accrued Expenses	-	32.85	38.15	22.33	30.07
Current Portion of Leases	7.23	1.23	8.76	8.68	1.55
Current Income Taxes Payable	15.58	-	21.53	6.44	0.91
Current Unearned Revenue	12.54	14.5	46.94	10.3	9.89
Other Current Liabilities	42.34	11.18	26.71	22.87	8.08
Total Current Liabilities	120.2	102.47	176.49	155.71	126.99
Long-Term Leases	7.68	0.55	1.5	8.06	1.33
Long-Term Deferred Tax Liabilities	-	-	-	2.14	-
Other Long-Term Liabilities	9.9	10.15	10.81	11.05	7.31
Total Liabilities	137.78	113.17	188.8	176.95	135.63
Common Stock	565.86	565.86	628.74	628.74	628.74
Additional Paid-In Capital	11.27	4.46	0.71	0.47	0.08
Retained Earnings	157.71	122.96	137.94	81.65	103.74
Treasury Stock	-5.05	-5.05	-5.45	-5.45	-5.45
Comprehensive Income & Other	-9.57	-9.57	-9.57	-9.57	-9.57
Shareholders' Equity	720.22	678.66	752.37	695.84	717.54
Total Liabilities & Equity	858	791.83	941.17	872.79	853.17
Total Debt	14.91	1.77	10.26	16.73	2.88
Net Cash (Debt)	613.57	344.65	404.83	406.96	396.62
Net Cash Growth	78.03%	-14.87%	-0.52%	2.61%	15.47%
Net Cash Per Share	10.81	5.70	7.15	7.18	6.99
Filing Date Shares Outstanding	56.72	56.23	56.23	56.23	55.88
Total Common Shares Outstanding	56.72	56.23	56.23	56.23	55.88
Working Capital	695.03	669.21	715.8	625.41	690.56
Book Value Per Share	12.70	12.07	13.38	12.37	12.84
Tangible Book Value	720.21	678.6	752.2	695.52	717.4
Tangible Book Value Per Share	12.70	12.07	13.38	12.37	12.84
Machinery	-	7.29	7.7	6.43	6.46
Leasehold Improvements	-	1.99	1.89	1.78	1.88

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