Formosa Optical Technology Co.,Ltd. (TPEX:5312)

TPEX:5312 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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	172.01	164.02	134.81	154.28	128.21	201.83
Short-Term Investments	2,784	1,660	1,208	881.2	251.86	50.08
Trading Asset Securities	881.88	934.31	969.38	830.32	76.08	50.09
Cash & Short-Term Investments	3,838	2,759	2,312	1,866	456.14	302
Cash Growth	44.61%	19.32%	23.92%	309.04%	51.04%	-26.73%
Accounts Receivable	40.33	34.76	47.75	29.53	24.91	15.62
Other Receivables	97.06	88.63	79	38.89	32.01	36.01
Receivables	137.39	123.4	126.76	68.43	56.91	51.63
Inventory	828.6	737.17	624.24	584.12	584.82	606.52
Prepaid Expenses	35.14	-	-	-	-	23.58
Other Current Assets	-	1,214	1,165	1,083	70.82	47.05
Total Current Assets	4,839	4,834	4,228	3,602	1,169	1,031
Property, Plant & Equipment	2,364	2,259	2,200	1,933	1,869	1,944
Long-Term Investments	629.79	585.68	488.41	601.28	2,490	2,496
Other Intangible Assets	25.13	17.34	15.08	19.2	18.27	17.3
Long-Term Accounts Receivable	-	16.81	19.17	-	-	-
Long-Term Deferred Tax Assets	11.34	11.77	10.82	10.06	13.2	12.54
Other Long-Term Assets	364.4	275.41	176.09	182.8	169.33	168.3
Total Assets	8,234	8,000	7,138	6,348	5,729	5,668
Accounts Payable	751.73	589.83	581.51	487.32	455.11	506.81
Accrued Expenses	-	331.45	315.11	257.38	247.89	246.88
Short-Term Debt	1,415	1,400	1,110	1,029	411.7	313.5
Current Portion of Long-Term Debt	-	27.71	27.36	37.06	35.35	33.8
Current Portion of Leases	316.95	303.61	304.76	294.99	231.64	254.88
Current Income Taxes Payable	45.03	64.1	82.03	61.06	40.64	10.74
Other Current Liabilities	885.28	155.35	152.18	132.49	152.46	122.06
Total Current Liabilities	3,414	2,872	2,572	2,300	1,575	1,489
Long-Term Debt	296.02	310.09	337.66	371.94	423.85	442.95
Long-Term Leases	840.1	712.37	694.02	499.84	474.82	547.1
Long-Term Deferred Tax Liabilities	362.68	360.49	309.88	316.7	341.71	319.78
Other Long-Term Liabilities	272.09	265.99	260.21	261.43	264.98	262.95
Total Liabilities	5,185	4,521	4,174	3,750	3,080	3,061
Common Stock	600.6	600.6	600.6	600.6	600.6	600.6
Additional Paid-In Capital	475.45	474.99	474.69	477.98	481.51	483.47
Retained Earnings	2,123	2,332	2,007	1,740	1,823	1,771
Comprehensive Income & Other	-155.78	65.47	-124.37	-226.1	-257.34	-254.67
Total Common Equity	3,043	3,473	2,958	2,593	2,647	2,601
Minority Interest	5.49	5.7	5.95	6	1.6	5.85
Shareholders' Equity	3,049	3,479	2,964	2,599	2,649	2,606
Total Liabilities & Equity	8,234	8,000	7,138	6,348	5,729	5,668
Total Debt	2,868	2,754	2,473	2,233	1,577	1,592
Net Cash (Debt)	969.85	4.9	-161.2	-367.34	-1,121	-1,290
Net Cash Per Share	16.12	0.08	-2.68	-6.10	-18.61	-21.41
Filing Date Shares Outstanding	59.96	60.06	60.06	60.06	60.06	60.06
Total Common Shares Outstanding	59.96	60.06	60.06	60.06	60.06	60.06
Working Capital	1,425	1,962	1,656	1,302	-406.09	-457.89
Book Value Per Share	50.76	57.82	49.25	43.17	44.08	43.30
Tangible Book Value	3,018	3,456	2,943	2,574	2,629	2,583
Tangible Book Value Per Share	50.34	57.54	48.99	42.85	43.77	43.01
Land	-	288.99	288.99	288.99	288.99	288.99
Buildings	-	495.07	495.07	495.07	495.07	495.07
Machinery	-	1,823	1,717	1,516	1,428	1,322
Leasehold Improvements	-	17.65	17.54	14.84	16.33	10.89

Updated Mar 13, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.