Ability Opto-Electronics Technology Co.,Ltd. (TPEX:3362)

TPEX:3362 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	872.24	904.15	711.17	614.07	522.3	498.93
Short-Term Investments	-	10.18	-	160.15	-	3.46
Cash & Short-Term Investments	872.24	914.33	711.17	774.22	522.3	502.39
Cash Growth	-28.21%	28.57%	-8.14%	48.23%	3.96%	14.46%
Accounts Receivable	1,590	1,534	1,472	1,170	1,516	1,241
Other Receivables	44.07	20.91	19.7	17.2	32.79	17.94
Receivables	1,634	1,555	1,492	1,187	1,549	1,259
Inventory	1,079	1,085	922.48	1,167	728.62	571.51
Prepaid Expenses	102.71	98.15	55.13	56.01	52.18	49.34
Other Current Assets	224.5	319.92	296.01	328.72	124.42	14.28
Total Current Assets	3,912	3,973	3,477	3,513	2,976	2,396
Property, Plant & Equipment	5,160	4,781	3,054	2,643	2,116	1,400
Long-Term Investments	32.01	-	-	-	-	-
Goodwill	-	-	-	-	-	0.87
Other Intangible Assets	541.63	589.13	634.71	701.91	783.1	39.29
Long-Term Deferred Tax Assets	198.23	151.2	175.12	216.4	247.07	255.79
Other Long-Term Assets	435.51	415.93	80.01	131.41	148.39	298.46
Total Assets	10,280	9,910	7,421	7,205	6,271	4,391
Accounts Payable	356.84	359.74	400.06	388.74	603.9	500.14
Accrued Expenses	205.89	229.76	207.83	193.41	161.71	170.72
Short-Term Debt	2,302	1,620	1,120	1,102	993.76	439.2
Current Portion of Long-Term Debt	899.73	741.81	588.7	491.15	66.85	75.35
Current Portion of Leases	45.03	22.75	31.03	17.5	18.72	34.03
Current Income Taxes Payable	39.36	60.88	63.69	29.97	-	-
Other Current Liabilities	198.01	365.33	312.74	551.03	616.8	991.08
Total Current Liabilities	4,047	3,400	2,724	2,773	2,462	2,211
Long-Term Debt	2,316	2,403	1,159	978.83	982.24	311.88
Long-Term Leases	274.37	103.89	43.4	53.31	68.89	79.12
Pension & Post-Retirement Benefits	-	0.58	2.04	2.39	3.7	3.92
Long-Term Deferred Tax Liabilities	19.41	35.45	11.19	16.04	1.83	0.39
Other Long-Term Liabilities	0.58	0.18	161.89	321.78	681.78	294.1
Total Liabilities	6,657	5,943	4,101	4,146	4,200	2,900
Common Stock	1,424	1,425	1,425	1,425	1,315	1,115
Additional Paid-In Capital	1,513	1,513	1,154	1,154	672.13	1,018
Retained Earnings	731.53	1,039	800.89	541.55	116.39	-632.16
Comprehensive Income & Other	-46.16	-11.45	-63.13	-65.1	-49.52	-40.26
Total Common Equity	3,623	3,966	3,317	3,055	2,054	1,461
Minority Interest	0.48	1.2	2.98	4.14	16.04	30.13
Shareholders' Equity	3,623	3,967	3,320	3,059	2,070	1,491
Total Liabilities & Equity	10,280	9,910	7,421	7,205	6,271	4,391
Total Debt	5,837	4,891	2,942	2,642	2,130	939.57
Net Cash (Debt)	-4,964	-3,977	-2,231	-1,868	-1,608	-437.18
Net Cash Per Share	-34.95	-27.92	-15.68	-13.38	-12.62	-3.92
Filing Date Shares Outstanding	142.45	142.46	142.46	142.46	131.55	111.55
Total Common Shares Outstanding	142.45	142.46	142.46	142.46	131.55	111.55
Working Capital	-134.6	572.67	752.81	739.46	514.59	185.97
Book Value Per Share	25.43	27.84	23.28	21.45	15.62	13.10
Tangible Book Value	3,081	3,377	2,682	2,353	1,271	1,421
Tangible Book Value Per Share	21.63	23.70	18.83	16.52	9.66	12.74
Land	34.16	34.16	34.16	34.16	34.16	34.16
Buildings	1,730	1,605	98.82	98.83	91.76	93.27
Machinery	4,712	4,252	3,728	3,214	2,893	2,658
Construction In Progress	1,707	1,834	1,878	1,667	1,040	294.69
Leasehold Improvements	334.7	333.59	330.91	328.13	324.94	286.73

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.