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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	5,588	3,674	2,949	2,898	3,129	3,324
Short-Term Investments	17.38	12.52	-	90.3	-	-
Trading Asset Securities	-	0.01	0.01	-	-	-
Cash & Short-Term Investments	5,606	3,686	2,949	2,988	3,129	3,324
Cash Growth	53.30%	24.98%	-1.29%	-4.50%	-5.86%	27.34%
Accounts Receivable	868.07	693.84	414.18	151.78	153.84	851.99
Other Receivables	7.07	4.58	8.26	14.41	14.76	0.62
Receivables	875.14	698.43	422.43	166.2	168.59	852.61
Inventory	110.1	114.55	100.43	76.04	63.98	64.88
Prepaid Expenses	2,398	1,900	545.78	204.36	236.57	1,584
Other Current Assets	157.73	162.05	176.14	97.9	50.19	87.17
Total Current Assets	9,146	6,561	4,194	3,532	3,648	5,913
Property, Plant & Equipment	1,369	1,387	1,214	1,301	1,742	2,173
Long-Term Investments	1,109	1,012	354.03	112.47	352.24	385.93
Goodwill	15.02	15.02	15.02	-	-	10.56
Other Intangible Assets	8.71	5.51	6.1	6.63	8.13	9.82
Long-Term Deferred Tax Assets	116.1	269.79	334.54	326.64	159.77	30.25
Other Long-Term Assets	237.82	222.21	268.63	121.38	125.11	271.93
Total Assets	12,002	9,472	6,387	5,401	6,035	8,794
Accounts Payable	1,715	1,175	816.37	226.73	243.14	1,383
Accrued Expenses	1,178	328.31	150.89	135.55	150.78	270.22
Short-Term Debt	-	-	150	-	295	119.56
Current Portion of Long-Term Debt	40.59	45.4	689.96	519.21	102.3	7.34
Current Portion of Leases	147.06	139.94	122.81	113.37	160.72	283.16
Current Income Taxes Payable	22.39	4.37	0.14	1.34	22.09	35.03
Current Unearned Revenue	3,869	2,729	1,425	650.56	560.59	2,686
Other Current Liabilities	254.4	190.04	156.53	139.51	171.55	37.55
Total Current Liabilities	7,227	4,611	3,512	1,786	1,706	4,822
Long-Term Debt	32.28	50.92	590.56	1,030	1,309	24.84
Long-Term Leases	843.54	866.05	742.12	820.87	1,202	1,525
Long-Term Unearned Revenue	31.12	30.82	34.54	34.6	-	-
Long-Term Deferred Tax Liabilities	1.57	0.35	-	-	0.09	23.5
Other Long-Term Liabilities	33.3	24.1	11.77	11.36	13.11	20.33
Total Liabilities	8,232	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	1,324	1,451	-607.73	-370.87	92.73	626.99
Comprensive Income & Other	-98.81	-165.04	-108.95	-126.88	-109.13	-61.9
Total Common Equity	3,673	3,729	1,259	1,460	1,527	2,086
Minority Interest	97.22	92.96	173.1	173.96	187.85	178.38
Shareholders' Equity	3,770	3,822	1,432	1,634	1,715	2,265
Total Liabilities & Equity	12,002	9,472	6,387	5,401	6,035	8,794
Total Debt	1,063	1,102	2,295	2,483	3,069	1,960
Net Cash (Debt)	4,542	2,584	653.91	504.71	59.86	1,364
Net Cash Growth	83.34%	295.14%	29.56%	743.22%	-95.61%	-47.32%
Net Cash Per Share	48.42	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	1,920	1,950	682.4	1,746	1,942	1,091
Book Value Per Share	39.38	40.00	15.94	19.54	21.81	29.81
Tangible Book Value	3,649	3,709	1,238	1,454	1,519	2,066
Tangible Book Value Per Share	39.12	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	729.44	700.58	609.38	599.03	704.23	728.26

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