Lion Travel Service Co., Ltd. (TPE: 2731)

Lion Travel Service Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	5,020	3,674	2,949	2,898	3,129	3,324
Short-Term Investments	12.98	12.52	-	90.3	-	-
Trading Asset Securities	-	0.01	0.01	-	-	-
Cash & Short-Term Investments	5,033	3,686	2,949	2,988	3,129	3,324
Cash Growth	23.94%	24.98%	-1.29%	-4.50%	-5.86%	27.34%
Accounts Receivable	902.92	693.84	414.18	151.78	153.84	851.99
Other Receivables	9.74	4.58	8.26	14.41	14.76	0.62
Receivables	912.66	698.43	422.43	166.2	168.59	852.61
Inventory	103.82	114.55	100.43	76.04	63.98	64.88
Prepaid Expenses	1,471	1,900	545.78	204.36	236.57	1,584
Other Current Assets	205.66	162.05	176.14	97.9	50.19	87.17
Total Current Assets	7,726	6,561	4,194	3,532	3,648	5,913
Property, Plant & Equipment	1,227	1,387	1,214	1,301	1,742	2,173
Long-Term Investments	1,188	1,012	354.03	112.47	352.24	385.93
Goodwill	15.02	15.02	15.02	-	-	10.56
Other Intangible Assets	9.58	5.51	6.1	6.63	8.13	9.82
Long-Term Deferred Tax Assets	82.14	269.79	334.54	326.64	159.77	30.25
Other Long-Term Assets	179.95	222.21	268.63	121.38	125.11	271.93
Total Assets	10,428	9,472	6,387	5,401	6,035	8,794
Accounts Payable	1,636	1,175	816.37	226.73	243.14	1,383
Accrued Expenses	393.91	328.31	150.89	135.55	150.78	270.22
Short-Term Debt	-	-	150	-	295	119.56
Current Portion of Long-Term Debt	37.62	45.4	689.96	519.21	102.3	7.34
Current Portion of Leases	143.23	139.94	122.81	113.37	160.72	283.16
Current Income Taxes Payable	26.92	4.37	0.14	1.34	22.09	35.03
Current Unearned Revenue	3,270	2,729	1,425	650.56	560.59	2,686
Other Current Liabilities	199.07	190.04	156.53	139.51	171.55	37.55
Total Current Liabilities	5,707	4,611	3,512	1,786	1,706	4,822
Long-Term Debt	38.8	50.92	590.56	1,030	1,309	24.84
Long-Term Leases	669.93	866.05	742.12	820.87	1,202	1,525
Long-Term Unearned Revenue	24.71	30.82	34.54	34.6	-	-
Long-Term Deferred Tax Liabilities	1.12	0.35	-	-	0.09	23.5
Other Long-Term Liabilities	35.86	24.1	11.77	11.36	13.11	20.33
Total Liabilities	6,539	5,649	4,955	3,766	4,320	6,530
Common Stock	932.78	932.28	789.82	747.23	700	700
Additional Paid-In Capital	1,515	1,511	1,186	1,211	843.4	821.32
Retained Earnings	1,411	1,451	-607.73	-370.87	92.73	626.99
Comprehensive Income & Other	-75.5	-165.04	-108.95	-126.88	-109.13	-61.9
Total Common Equity	3,783	3,729	1,259	1,460	1,527	2,086
Minority Interest	105.17	92.96	173.1	173.96	187.85	178.38
Shareholders' Equity	3,889	3,822	1,432	1,634	1,715	2,265
Total Liabilities & Equity	10,428	9,472	6,387	5,401	6,035	8,794
Total Debt	889.58	1,102	2,295	2,483	3,069	1,960
Net Cash (Debt)	4,143	2,584	653.91	504.71	59.86	1,364
Net Cash Growth	45.71%	295.14%	29.56%	743.22%	-95.61%	-47.32%
Net Cash Per Share	44.18	27.98	8.51	6.90	0.86	19.43
Filing Date Shares Outstanding	93.28	93.23	78.98	74.72	70	70
Total Common Shares Outstanding	93.28	93.23	78.98	74.72	70	70
Working Capital	2,019	1,950	682.4	1,746	1,942	1,091
Book Value Per Share	40.56	40.00	15.94	19.54	21.81	29.81
Tangible Book Value	3,759	3,709	1,238	1,454	1,519	2,066
Tangible Book Value Per Share	40.30	39.78	15.67	19.45	21.70	29.51
Land	39.53	39.53	39.53	39.53	39.53	39.53
Buildings	30.96	30.96	30.96	30.96	30.96	30.96
Machinery	776.5	700.58	609.38	599.03	704.23	728.26

Source: S&P Capital IQ. Standard template. Financial Sources.