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

OPNET Technologies 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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	175.78	138.47	192.92	158.18	261.91	122.26
Short-Term Investments	377.67	489.41	153.5	256.9	161.78	277.24
Trading Asset Securities	3.13	-	-	0.01	-	-
Cash & Short-Term Investments	556.58	627.88	346.42	415.09	423.69	399.5
Cash Growth	-8.56%	81.25%	-16.54%	-2.03%	6.05%	12.76%
Accounts Receivable	20.52	18.01	159.59	190.45	105.7	151.16
Other Receivables	3.6	1.38	46.96	94.32	0.7	0.14
Receivables	24.12	19.39	206.55	284.77	106.4	151.3
Inventory	151.37	165.93	206.08	191	213.43	247.69
Prepaid Expenses	1.69	1.38	10.4	1.28	17.44	18.91
Other Current Assets	0.05	0.65	2.23	0.16	20.15	0.15
Total Current Assets	733.8	815.24	771.68	892.3	781.11	817.55
Property, Plant & Equipment	15.69	21	4.36	13.4	19.46	6.13
Long-Term Investments	11.97	-	-	11.26	49.2	13.63
Other Intangible Assets	18.61	0	0.06	0.18	0.33	0.14
Long-Term Deferred Tax Assets	3.94	4.52	3.97	7.4	7.22	6.36
Other Long-Term Assets	7.11	17.24	11.77	16.64	15.48	9.37
Total Assets	791.11	858	791.83	941.17	872.79	853.17

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	45.95	42.51	42.71	34.41	85.09	76.48
Accrued Expenses	-	30.66	32.85	38.15	22.33	30.07
Current Portion of Leases	7.25	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	11.19	12.54	14.5	46.94	10.3	9.89
Other Current Liabilities	24.24	11.68	11.18	26.71	22.87	8.08
Total Current Liabilities	88.63	120.2	102.47	176.49	155.71	126.99
Long-Term Leases	2.95	7.68	0.55	1.5	8.06	1.33
Long-Term Deferred Tax Liabilities	0.04	-	-	-	2.14	-
Other Long-Term Liabilities	9.9	9.9	10.15	10.81	11.05	7.31
Total Liabilities	101.53	137.78	113.17	188.8	176.95	135.63

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	565.86	565.86	565.86	628.74	628.74	628.74
Additional Paid-In Capital	15.58	11.27	4.46	0.71	0.47	0.08
Retained Earnings	122.77	157.71	122.96	137.94	81.65	103.74
Treasury Stock	-5.05	-5.05	-5.05	-5.45	-5.45	-5.45
Comprehensive Income & Other	-9.57	-9.57	-9.57	-9.57	-9.57	-9.57
Shareholders' Equity	689.59	720.22	678.66	752.37	695.84	717.54
Total Liabilities & Equity	791.11	858	791.83	941.17	872.79	853.17

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	10.21	14.91	1.77	10.26	16.73	2.88
Net Cash (Debt)	546.37	612.97	344.65	404.83	406.96	396.62
Net Cash Growth	-7.78%	77.85%	-14.87%	-0.52%	2.61%	15.47%
Net Cash Per Share	9.64	10.83	5.70	7.15	7.18	6.99
Filing Date Shares Outstanding	56.35	56.23	56.23	56.23	56.23	55.88
Total Common Shares Outstanding	56.35	56.23	56.23	56.23	56.23	55.88
Working Capital	645.17	695.03	669.21	715.8	625.41	690.56
Book Value Per Share	12.24	12.81	12.07	13.38	12.37	12.84
Tangible Book Value	670.98	720.21	678.6	752.2	695.52	717.4
Tangible Book Value Per Share	11.91	12.81	12.07	13.38	12.37	12.84
Machinery	-	11.4	7.29	7.7	6.43	6.46
Leasehold Improvements	-	1.99	1.99	1.89	1.78	1.88

Data Source: S&P Global Market Intelligence Last updated: Nov 6, 2026

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

Update frequency:

Quarterly

Last checked:

Nov 7, 2026

Data Sources Report a data error