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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	109.74	138.47	192.92	158.18	261.91	122.26
Short-Term Investments	468.97	489.41	153.5	256.9	161.78	277.24
Trading Asset Securities	-	-	-	0.01	-	-
Cash & Short-Term Investments	578.71	627.88	346.42	415.09	423.69	399.5
Cash Growth	4.12%	81.25%	-16.54%	-2.03%	6.05%	12.76%
Accounts Receivable	19.18	18.01	159.59	190.45	105.7	151.16
Other Receivables	2.42	1.38	46.96	94.32	0.7	0.14
Receivables	21.6	19.39	206.55	284.77	106.4	151.3
Inventory	180.23	165.93	206.08	191	213.43	247.69
Prepaid Expenses	1.39	1.38	10.4	1.28	17.44	18.91
Other Current Assets	4.67	0.65	2.23	0.16	20.15	0.15
Total Current Assets	786.58	815.24	771.68	892.3	781.11	817.55
Property, Plant & Equipment	16.72	21	4.36	13.4	19.46	6.13
Long-Term Investments	-	-	-	11.26	49.2	13.63
Other Intangible Assets	20.3	0	0.06	0.18	0.33	0.14
Long-Term Deferred Tax Assets	4.27	4.52	3.97	7.4	7.22	6.36
Other Long-Term Assets	13.31	17.24	11.77	16.64	15.48	9.37
Total Assets	841.18	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	45.6	42.51	42.71	34.41	85.09	76.48
Accrued Expenses	11.07	30.66	32.85	38.15	22.33	30.07
Current Portion of Leases	7.14	7.23	1.23	8.76	8.68	1.55
Current Income Taxes Payable	2.58	15.58	-	21.53	6.44	0.91
Current Unearned Revenue	11.78	12.54	14.5	46.94	10.3	9.89
Other Current Liabilities	79.01	11.68	11.18	26.71	22.87	8.08
Total Current Liabilities	157.17	120.2	102.47	176.49	155.71	126.99
Long-Term Leases	4.12	7.68	0.55	1.5	8.06	1.33
Long-Term Deferred Tax Liabilities	0.23	-	-	-	2.14	-
Other Long-Term Liabilities	9.9	9.9	10.15	10.81	11.05	7.31
Total Liabilities	171.42	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	Jun 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	14.92	11.27	4.46	0.71	0.47	0.08
Retained Earnings	103.61	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	669.77	720.22	678.66	752.37	695.84	717.54
Total Liabilities & Equity	841.18	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	11.26	14.91	1.77	10.26	16.73	2.88
Net Cash (Debt)	567.45	612.97	344.65	404.83	406.96	396.62
Net Cash Growth	5.49%	77.85%	-14.87%	-0.52%	2.61%	15.47%
Net Cash Per Share	10.03	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	629.41	695.03	669.21	715.8	625.41	690.56
Book Value Per Share	11.91	12.81	12.07	13.38	12.37	12.84
Tangible Book Value	649.47	720.21	678.6	752.2	695.52	717.4
Tangible Book Value Per Share	11.55	12.81	12.07	13.38	12.37	12.84
Machinery	11.73	11.4	7.29	7.7	6.43	6.46
Leasehold Improvements	1.99	1.99	1.99	1.89	1.78	1.88

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 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:

Aug 30, 2026

Data Sources Report a data error