OPNET Technologies Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	76.91	138.47	192.92	158.18	261.91	122.26
Short-Term Investments	526.62	489.41	153.5	256.9	161.78	277.24
Trading Asset Securities	-	-	-	0.01	-	-
Cash & Short-Term Investments	603.53	627.88	346.42	415.09	423.69	399.5
Cash Growth	30.32%	81.25%	-16.54%	-2.03%	6.05%	12.76%
Accounts Receivable	5.26	18.01	159.59	190.45	105.7	151.16
Other Receivables	1.94	1.38	46.96	94.32	0.7	0.14
Receivables	7.2	19.39	206.55	284.77	106.4	151.3
Inventory	172.27	165.93	206.08	191	213.43	247.69
Prepaid Expenses	2.22	1.38	10.4	1.28	17.44	18.91
Other Current Assets	0.07	0.65	2.23	0.16	20.15	0.15
Total Current Assets	785.28	815.24	771.68	892.3	781.11	817.55
Property, Plant & Equipment	18.82	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	0.06	0.18	0.33	0.14
Long-Term Deferred Tax Assets	4.44	4.52	3.97	7.4	7.22	6.36
Other Long-Term Assets	5.88	17.24	11.77	16.64	15.48	9.37
Total Assets	826.1	858	791.83	941.17	872.79	853.17
Accounts Payable	26.17	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	7.19	7.23	1.23	8.76	8.68	1.55
Current Income Taxes Payable	15.7	15.58	-	21.53	6.44	0.91
Current Unearned Revenue	12.94	12.54	14.5	46.94	10.3	9.89
Other Current Liabilities	26.04	11.68	11.18	26.71	22.87	8.08
Total Current Liabilities	88.03	120.2	102.47	176.49	155.71	126.99
Long-Term Leases	5.9	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	103.87	137.78	113.17	188.8	176.95	135.63
Common Stock	565.86	565.86	565.86	628.74	628.74	628.74
Additional Paid-In Capital	12.88	11.27	4.46	0.71	0.47	0.08
Retained Earnings	158.11	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	722.23	720.22	678.66	752.37	695.84	717.54
Total Liabilities & Equity	826.1	858	791.83	941.17	872.79	853.17
Total Debt	13.09	14.91	1.77	10.26	16.73	2.88
Net Cash (Debt)	590.44	612.97	344.65	404.83	406.96	396.62
Net Cash Growth	33.20%	77.85%	-14.87%	-0.52%	2.61%	15.47%
Net Cash Per Share	10.50	10.83	5.70	7.15	7.18	6.99
Filing Date Shares Outstanding	56.23	56.23	56.23	56.23	56.23	55.88
Total Common Shares Outstanding	56.23	56.23	56.23	56.23	56.23	55.88
Working Capital	697.26	695.03	669.21	715.8	625.41	690.56
Book Value Per Share	12.84	12.81	12.07	13.38	12.37	12.84
Tangible Book Value	722.23	720.21	678.6	752.2	695.52	717.4
Tangible Book Value Per Share	12.84	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