Income Statement OPT Machine Vision Tech Co., Ltd.

Equities

688686

CNE100005XZ3

Household Electronics

End-of-day quote Shanghai S.E. Other stock markets 2026-04-10			5-day change	1st Jan Change
101.73 ^CNY	+7.92%		+13.05%	-18.05%

Feb. 27	OPT Machine Vision Tech Co., Ltd. Reports Earnings Results for the Full Year Ended December 31, 2025	CI
Jan. 14	OPT Machine Vision Tech Bags 2D Vision Solution Project	MT

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Published financial data: OPT MACHINE VISION TECH CO., LTD.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Revenues	875M	1.14B	942M	910M	1.27B
Other Revenues, Total	134K	144K	1.85M	1.67M	-
Total Revenues	875M	1.14B	944M	911M	1.27B
Cost of Goods Sold, Total	297M	395M	348M	344M	497M
Gross Profit	578M	746M	596M	567M	772M
Selling General & Admin Expenses, Total	170M	232M	235M	259M	329M
Provision for Bad Debts	5.83M	11.82M	10.13M	14.28M	-
R&D Expenses	137M	191M	202M	217M	255M
Other Operating Expenses	-3.93M	-3.78M	-4.43M	-3.3M	-15.1M
Other Operating Expenses, Total	309M	431M	443M	487M	569M
Operating Income	269M	315M	153M	79.94M	204M
Interest Expense, Total	-418K	-441K	-187K	-25.81K	-
Interest And Investment Income	38.73M	48.75M	37.6M	30.61M	12.93M
Net Interest Expenses	38.31M	48.3M	37.41M	30.59M	12.93M
Currency Exchange Gains (Loss)	-2.92M	5.26M	2.81M	-548K	-
Other Non Operating Income (Expenses)	-692K	-1.39M	-1.21M	-216K	-27.88M
EBT, Excl. Unusual Items	304M	367M	192M	110M	189M
Gain (Loss) On Sale Of Investments	15.64M	-6.82M	4.36M	9.52M	13.45M
Gain (Loss) On Sale Of Assets	-149K	-278K	114K	-19.84K	-6.3K
Asset Writedown	-	-	-	-	-10.43M
Other Unusual Items	18.03M	-2.58M	3.87M	9.48M	-
EBT, Incl. Unusual Items	337M	357M	200M	129M	192M
Income Tax Expense	34.29M	32.16M	6.56M	-7.51M	24.96K
Earnings From Continuing Operations	303M	325M	194M	136M	192M
Net Income to Company	303M	325M	194M	136M	192M
Minority Interest	-	-	-	-	-5.55M
Net Income - (IS)	303M	325M	194M	136M	186M
Net Income to Common Incl Extra Items	303M	325M	194M	136M	186M
Net Income to Common Excl. Extra Items	303M	325M	194M	136M	186M
Per Share Items
Net EPS - Basic	2.48	2.66	1.59	1.11	1.53
Basic EPS - Continuing Operations	2.48	2.66	1.59	1.11	1.53
Basic Weighted Average Shares Outstanding	122M	122M	122M	122M	122M
Net EPS - Diluted	2.48	2.66	1.59	1.11	1.52
Diluted EPS - Continuing Operations	2.48	2.66	1.59	1.11	1.52
Diluted Weighted Average Shares Outstanding	122M	122M	122M	122M	122M
Normalized Basic EPS	1.55	1.88	0.98	0.56	0.92
Normalized Diluted EPS	1.55	1.88	0.98	0.56	0.92
Dividend Per Share	0.78	0.85	0.53	0.38	-
Payout Ratio	27.27	29.2	53.56	59.21	16.86
Supplemental Items
EBITDA	274M	320M	167M	96.9M	232M
EBITA	270M	316M	154M	81.57M	207M
EBIT	269M	315M	153M	79.94M	204M
EBITDAR	275M	321M	168M	114M	-
Total Revenues (As Reported)	875M	1.14B	944M	911M	-
Effective Tax Rate - (Ratio)	10.17	9.01	3.28	-5.83	0.01
Total Current Taxes	35.17M	38.68M	4.38M	761K	-
Total Deferred Taxes	-882K	-6.52M	2.18M	-8.27M	-
Normalized Net Income	190M	229M	120M	68.6M	112M
Supplemental Operating Expense Items
Advertising Expense	2.59M	3M	3.43M	3.74M	-
Selling and Marketing Expenses	143M	200M	199M	225M	273M
General and Administrative Expenses	27.06M	32.18M	36.07M	34.64M	55.92M
Research And Development Expense From Footnotes	137M	191M	202M	217M	255M
Net Rental Expense, Total	1.53M	1.52M	1.51M	17.25M	-
Imputed Operating Lease Interest Expense	760K	704K	578K	1.34M	-
Imputed Operating Lease Depreciation	766K	815K	928K	15.9M	-
Maintenance & Repair Expenses, Total	-	-	931K	856K	-
Stock-Based Comp., R&D Exp. (Total)	-	18.77M	2.53M	-6.75M	-
Stock-Based Comp., S&M Exp. (Total)	-	10.27M	-107K	-3.04M	-
Stock-Based Comp., G&A Exp. (Total)	-	2.14M	342K	-799K	-
Stock-Based Comp., Other (Total)	2.15M	2.25M	308K	819K	-
Total Stock-Based Compensation	2.15M	33.42M	3.07M	-9.78M	-

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	595M	555M	654M	238M	-
Short Term Investments	-	-	-	51.22M	-
Trading Asset Securities, Total	1.24B	1.03B	943M	946M	-
Total Cash And Short Term Investments	1.83B	1.59B	1.6B	1.23B	-
Accounts Receivable, Total	479M	781M	788M	935M	-
Other Receivables	9.38M	10.97M	7.03M	18.46M	-
Total Receivables	489M	792M	795M	953M	-
Inventory	154M	145M	116M	144M	-
Other Current Assets, Total	5.81M	4.9M	17.05M	14.96M	-
Total Current Assets	2.48B	2.53B	2.52B	2.35B	-
Gross Property Plant And Equipment	169M	378M	487M	575M	-
Accumulated Depreciation	-22.12M	-29.25M	-43.95M	-43.8M	-
Net Property Plant And Equipment	147M	348M	443M	531M	-
Long-term Investments	-	-	-	222M	-
Other Intangibles, Total	66.45M	63.73M	62.77M	61.36M	-
Deferred Tax Assets Long-Term	6.64M	14.97M	13.88M	23.68M	-
Deferred Charges Long-Term	534K	197K	4.15K	208K	-
Other Long-Term Assets, Total	340K	2.36M	2.06M	459K	-
Total Assets	2.7B	2.96B	3.05B	3.19B	-
Liabilities
Accounts Payable, Total	88.25M	67.14M	112M	161M	-
Accrued Expenses, Total	37.68M	56.7M	34.02M	50.46M	-
Short-term Borrowings	-	-	-	-	-
Current Portion of Leases	3.63M	3.82M	1.98M	1.17M	-
Current Income Taxes Payable	13.62M	18.62M	877	47	-
Unearned Revenue Current, Total	18.73M	4M	2.82M	4.9M	-
Other Current Liabilities	15.92M	24M	11.38M	41.49M	-
Total Current Liabilities	178M	174M	162M	259M	-
Long-Term Leases	5.8M	1.98M	-	2.15M	-
Unearned Revenue Non Current	2.38M	779K	3.11M	3.42M	-
Deferred Tax Liability Non Current	634K	2.44M	3.52M	5.06M	-
Total Liabilities	187M	179M	169M	269M	-
Common Stock, Total	82.48M	122M	122M	122M	-
Additional Paid In Capital	1.7B	1.7B	1.71B	1.7B	-
Retained Earnings	729M	959M	1.05B	1.1B	-
Treasury Stock	-	-	-	-4.91M	-
Comprehensive Income and Other	-1.06M	-446K	-1.01M	-1.34M	-
Total Common Equity	2.51B	2.78B	2.88B	2.92B	-
Total Equity	2.51B	2.78B	2.88B	2.92B	-
Total Liabilities And Equity	2.7B	2.96B	3.05B	3.19B	-
Supplemental Items
ECS Total Shares Outstanding on Filing Date	122M	122M	122M	122M	122M
ECS Total Common Shares Outstanding	122M	122M	122M	122M	122M
Book Value / Share	20.6	22.77	23.55	23.88	-
Tangible Book Value	2.45B	2.72B	2.82B	2.86B	-
Tangible Book Value Per Share	20.06	22.24	23.03	23.38	-
Total Debt	9.44M	5.8M	1.98M	3.32M	-
Net Debt	-1.82B	-1.58B	-1.6B	-1.23B	-
Debt Equivalent Oper. Leases	12.21M	12.16M	12.05M	138M	-
Account Code - Inventory Valuation	6	6	6	6	-
Inventories - Raw Materials, Total	64.29M	59.9M	60.99M	76.38M	-
Inventories - Work In Process, Total	4.44M	4.75M	2.87M	5.25M	-
Inventories - Finished Goods, Total	94.81M	96.36M	68.98M	85.03M	-
Inventories - Others	2.94M	1.13M	430K	942K	-
Buildings, Total	-	102M	250M	510M	-
Machinery, Total	28.22M	35.5M	47.82M	61.33M	-
Full Time Employees	1.82K	2.1K	2.27K	2.62K	-
Accumulated Allowance for Doubtful Accounts (Supple)	25.53M	44.4M	54.73M	63.19M	-

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	303M	325M	194M	136M	192M
Depreciation & Amortization - CF	6.88M	7.58M	15.95M	17.59M	28.52M
Amortization of Goodwill and Intangible Assets - (CF)	1.53M	1.52M	1.51M	1.63M	3.28M
Depreciation & Amortization, Total	8.4M	9.1M	17.46M	19.22M	31.8M
Amortization of Deferred Charges, Total - (CF)	1.04M	1.04M	1.03M	913K	664K
(Gain) Loss From Sale Of Asset	-38.51K	272K	-150K	19.84K	6.3K
(Gain) Loss on Sale of Investments - (CF)	-32.26M	-27.55M	-28.27M	-32.02M	-12.93M
Asset Writedown & Restructuring Costs	4.48M	9.57M	-4.32M	-	-2.43M
Provision and Write-off of Bad Debts	4.72M	20.21M	10.13M	14.28M	-
Other Operating Activities, Total	1.5M	-2.17M	9.67M	7.48M	28.51M
Change In Accounts Receivable	-68.91M	-323M	-26.44M	-167M	-30.97M
Change In Inventories	-86.87M	-456K	20.15M	-40.02M	-122M
Change In Accounts Payable	38.97M	39.35M	6.45M	76.92M	58.26M
Change In Deferred Taxes	-882K	-6.52M	2.18M	-8.27M	-1.82M
Cash from Operations	173M	44.94M	202M	8.14M	140M
Capital Expenditure	-134M	-222M	-124M	-92.7M	-28.68M
Sale of Property, Plant, and Equipment	303K	497K	543K	7.1K	60.88K
Cash Acquisitions	-	-	-	-	-52.76M
Investment in Marketable and Equity Securities, Total	-988M	198M	92.95M	-243M	44.75M
Other Investing Activities, Total	17.36M	34.36M	28.27M	-	-132K
Cash from Investing	-1.1B	10.5M	-1.88M	-336M	-36.76M
Short Term Debt Issued, Total	-	-	-	-	-
Long-Term Debt Issued, Total	-	-	-	-	85.26M
Total Debt Issued	-	-	-	-	85.26M
Short Term Debt Repaid, Total	-4M	-	-	-	-
Long-Term Debt Repaid, Total	-4.01M	-4.01M	-4.01M	-2.11M	-75M
Total Debt Repaid	-8.01M	-4.01M	-4.01M	-2.11M	-75M
Issuance of Common Stock	-	-	6.67M	-	-
Repurchase of Common Stock	-	-	-	-4.91M	-
Common Dividends Paid	-82.6M	-94.85M	-104M	-80.68M	-31.4M
Common & Preferred Stock Dividends Paid	-82.6M	-94.85M	-104M	-80.68M	-31.4M
Other Financing Activities, Total	-7.49M	-	-	-	-23.46M
Cash from Financing	-98.09M	-98.85M	-101M	-87.7M	-44.6M
Foreign Exchange Rate Adjustments	-407K	2.68M	519K	-519K	2.75M
Net Change in Cash	-1.03B	-40.73M	99.13M	-416M	61.77M
Supplemental Items
Cash Income Tax Paid (Refund)	98.82M	105M	103M	50.39M	71.19M
Levered Free Cash Flow	-82.56M	-280M	-2.23M	-120M	-
Unlevered Free Cash Flow	-82.3M	-279M	-2.11M	-120M	-
Change In Net Working Capital	128M	297M	-4.4M	87.84M	-
Net Debt Issued / Repaid	-8.01M	-4.01M	-4.01M	-2.11M	10.26M

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	6.55	6.95	3.18	1.6	-
Return on Total Capital	6.97	7.41	3.37	1.72	4.2
Return On Equity %	12.6	12.27	6.85	4.7	6.39
Return on Common Equity	12.6	12.27	6.85	4.7	6.24
Margin Analysis
Gross Profit Margin %	66.02	65.36	63.14	62.21	60.86
SG&A Margin	19.4	20.35	24.92	28.44	25.9
EBITDA Margin %	31.28	28.03	17.68	10.63	18.31
EBITA Margin %	30.91	27.7	16.36	8.95	16.31
EBIT Margin %	30.73	27.57	16.2	8.77	16.05
Income From Continuing Operations Margin %	34.61	28.47	20.52	14.95	15.11
Net Income Margin %	34.61	28.47	20.52	14.95	14.67
Net Avail. For Common Margin %	34.61	28.47	20.52	14.95	14.67
Normalized Net Income Margin	21.69	20.09	12.71	7.53	8.86
Levered Free Cash Flow Margin	-9.43	-24.51	-0.24	-13.19	-
Unlevered Free Cash Flow Margin	-9.4	-24.49	-0.22	-13.19	-
Asset Turnover
Asset Turnover	0.34	0.4	0.31	0.29	-
Fixed Assets Turnover	10.49	4.61	2.38	1.87	-
Receivables Turnover (Average Receivables)	2.01	1.81	1.2	1.06	-
Inventory Turnover (Average Inventory)	2.63	2.64	2.67	2.65	-
Short Term Liquidity
Current Ratio	13.95	14.51	15.54	9.07	-
Quick Ratio	13.05	13.65	14.72	8.46	-
Operating Cash Flow to Current Liabilities	0.97	0.26	1.24	0.03	-
Days Sales Outstanding (Average Receivables)	181.68	201.63	303.99	346.59	-
Days Outstanding Inventory (Average Inventory)	138.77	138.34	136.95	138.25	-
Average Days Payable Outstanding	63.24	73.45	102.81	133.92	-
Cash Conversion Cycle (Average Days)	257.21	266.53	338.13	350.92	-
Long Term Solvency
Total Debt/Equity	0.38	0.21	0.07	0.11	1.85
Total Debt / Total Capital	0.37	0.21	0.07	0.11	1.82
LT Debt/Equity	0.23	0.07	-	0.07	-
Long-Term Debt / Total Capital	0.23	0.07	-	0.07	-
Total Liabilities / Total Assets	6.91	6.07	5.55	8.45	-
EBIT / Interest Expense	643.04	712.44	819.19	3.1K	-
EBITDA / Interest Expense	663.13	733.04	912.73	3.84K	-
(EBITDA - Capex) / Interest Expense	343.02	229.37	250.32	250.39	-
Total Debt / EBITDA	0.03	0.02	0.01	0.03	0.24
Net Debt / EBITDA	-6.57	-4.88	-9.36	-12.42	-4.93
Total Debt / (EBITDA - Capex)	0.07	0.06	0.04	0.51	0.28
Net Debt / (EBITDA - Capex)	-12.71	-15.61	-34.14	-190.54	-5.62
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	36.21	30.39	-17.27	-3.44	39.24
Gross Profit, 1 Yr. Growth %	23.05	29.09	-19.94	-4.87	36.22
EBITDA, 1 Yr. Growth %	1.02	16.43	-47.93	-42.21	139.83
EBITA, 1 Yr. Growth %	0.91	16.45	-51.24	-47.46	153.73
EBIT, 1 Yr. Growth %	1.02	16.82	-51.37	-47.72	154.8
Earnings From Cont. Operations, 1 Yr. Growth %	24.04	7.26	-40.37	-29.66	40.71
Net Income, 1 Yr. Growth %	24.04	7.26	-40.37	-29.66	36.63
Normalized Net Income, 1 Yr. Growth %	11.28	20.58	-47.65	-42.81	63.86
Diluted EPS Before Extra, 1 Yr. Growth %	-6.97	7.26	-40.41	-29.7	36.54
Accounts Receivable, 1 Yr. Growth %	22.35	62.99	0.87	18.65	-
Inventory, 1 Yr. Growth %	115.06	-5.9	-20.26	24.64	-
Net Property, Plant and Equip., 1 Yr. Growth %	627.42	137.54	27.31	19.79	-
Total Assets, 1 Yr. Growth %	11.25	9.51	2.97	4.57	-
Tangible Book Value, 1 Yr. Growth %	10.03	10.9	3.69	1.43	6.88
Common Equity, 1 Yr. Growth %	9.72	10.5	3.57	1.35	4.64
Cash From Operations, 1 Yr. Growth %	80.63	-74.03	348.59	-95.96	1.62K
Capital Expenditures, 1 Yr. Growth %	280	66.09	-44.4	-25.02	-69.06
Levered Free Cash Flow, 1 Yr. Growth %	297.71	239.61	-99.21	4.65K	-
Unlevered Free Cash Flow, 1 Yr. Growth %	296.46	240.36	-99.25	4.87K	-
Dividend Per Share, 1 Yr. Growth %	14.99	9.4	-37.65	-28.3	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	29.15	33.27	3.86	-10.63	15.95
Gross Profit, 2 Yr. CAGR %	22.88	26.04	1.57	-12.73	13.84
EBITDA, 2 Yr. CAGR %	6.98	8.64	-22.06	-45	17.73
EBITA, 2 Yr. CAGR %	6.96	8.59	-24.57	-49.25	15.46
EBIT, 2 Yr. CAGR %	6.95	8.69	-24.64	-49.58	15.42
Earnings From Cont. Operations, 2 Yr. CAGR %	21.12	15.35	-20.03	-35.24	-0.51
Net Income, 2 Yr. CAGR %	21.12	15.35	-20.03	-35.24	-1.96
Normalized Net Income, 2 Yr. CAGR %	11.78	15.93	-20.56	-45.28	-3.19
Diluted EPS Before Extra, 2 Yr. CAGR %	3.31	-0.11	-20.05	-35.28	-2.03
Accounts Receivable, 2 Yr. CAGR %	51.15	41.21	28.22	9.4	-
Inventory, 2 Yr. CAGR %	69.36	42.26	-13.38	-0.31	-
Net Property, Plant and Equip., 2 Yr. CAGR %	233.9	315.68	73.9	23.49	-
Total Assets, 2 Yr. CAGR %	104.52	10.38	6.2	3.76	-
Tangible Book Value, 2 Yr. CAGR %	117.16	10.46	7.23	2.55	4.12
Common Equity, 2 Yr. CAGR %	111.25	10.11	6.98	2.45	2.98
Cash From Operations, 2 Yr. CAGR %	4.72	-31.5	7.94	-57.43	-16.55
Capital Expenditures, 2 Yr. CAGR %	249.56	151.23	-3.9	-35.43	-51.83
Levered Free Cash Flow, 2 Yr. CAGR %	-9.82	267.07	-83.56	-34.7	-
Unlevered Free Cash Flow, 2 Yr. CAGR %	-10.01	266.89	-83.97	-34.67	-
Dividend Per Share, 2 Yr. CAGR %	19.28	12.16	-17.41	-33.14	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	27.51	29.56	13.68	1.36	3.61
Gross Profit, 3 Yr. CAGR %	25.35	24.92	8.28	-0.62	1.23
EBITDA, 3 Yr. CAGR %	20.62	10.17	-14.92	-29.34	-10.15
EBITA, 3 Yr. CAGR %	20.89	10.17	-16.79	-33.02	-13.22
EBIT, 3 Yr. CAGR %	20.66	10.19	-16.88	-33.29	-13.48
Earnings From Cont. Operations, 3 Yr. CAGR %	30.33	16.31	-7.43	-23.37	-16.12
Net Income, 3 Yr. CAGR %	30.33	16.31	-7.43	-23.37	-16.94
Normalized Net Income, 3 Yr. CAGR %	24.23	14.7	-11.07	-28.8	-21.13
Diluted EPS Before Extra, 3 Yr. CAGR %	17.21	4.61	-15.91	-23.41	-16.99
Accounts Receivable, 3 Yr. CAGR %	49.52	55	26.23	24.95	-
Inventory, 3 Yr. CAGR %	33.04	39.23	17.29	-2.21	-
Net Property, Plant and Equip., 3 Yr. CAGR %	123.99	198.07	180.19	53.58	-
Total Assets, 3 Yr. CAGR %	83.88	66.08	7.86	5.66	-
Tangible Book Value, 3 Yr. CAGR %	96.92	73.58	8.15	5.26	3.98
Common Equity, 3 Yr. CAGR %	91.62	70.21	7.88	5.07	3.18
Cash From Operations, 3 Yr. CAGR %	27.65	-34.2	28.15	-63.89	46.18
Capital Expenditures, 3 Yr. CAGR %	99.33	172.77	51.97	-11.53	-49.47
Levered Free Cash Flow, 3 Yr. CAGR %	42.02	40.19	-52.49	13.45	-
Unlevered Free Cash Flow, 3 Yr. CAGR %	41.31	40.09	-53.34	13.56	-
Dividend Per Share, 3 Yr. CAGR %	-	15.89	-7.78	-21.21	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	30.4	17.46	11.68	14.59
Gross Profit, 5 Yr. CAGR %	-	28.63	15.23	8.19	10.47
EBITDA, 5 Yr. CAGR %	-	27.32	1.36	-16.53	-3.02
EBITA, 5 Yr. CAGR %	-	27.48	0.17	-19.17	-5.04
EBIT, 5 Yr. CAGR %	-	27.36	-0.02	-19.41	-5.21
Earnings From Cont. Operations, 5 Yr. CAGR %	-	33.78	7.2	-7.97	-4.72
Net Income, 5 Yr. CAGR %	-	33.78	7.2	-7.97	-5.28
Normalized Net Income, 5 Yr. CAGR %	-	31.67	3.92	-14.7	-8
Diluted EPS Before Extra, 5 Yr. CAGR %	-	25.54	0.58	-13.67	-10.61
Accounts Receivable, 5 Yr. CAGR %	-	51.37	40.6	34.84	-
Inventory, 5 Yr. CAGR %	-	25.57	12.05	21.82	-
Net Property, Plant and Equip., 5 Yr. CAGR %	-	106.27	102.42	109.53	-
Total Assets, 5 Yr. CAGR %	-	61.57	47.63	37.6	-
Tangible Book Value, 5 Yr. CAGR %	-	65.59	54.42	40.63	6.52
Common Equity, 5 Yr. CAGR %	-	66.31	51.77	38.93	5.9
Cash From Operations, 5 Yr. CAGR %	-	7.97	19.37	-44.72	7.95
Capital Expenditures, 5 Yr. CAGR %	-	49.29	48.88	53.28	-4.03
Levered Free Cash Flow, 5 Yr. CAGR %	-	-	-40.08	3.45	-
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-	-40.87	3.42	-
Dividend Per Share, 5 Yr. CAGR %	-	-	-	-7	-