World Fitness Services Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	994.94	424.12	785.03	1,517	1,190
Short-Term Investments	-	-	6	385.1	445.42
Cash & Short-Term Investments	994.94	424.12	791.03	1,902	1,635
Cash Growth	239.70%	-46.38%	-58.41%	16.30%	-
Accounts Receivable	169.76	177.72	150.7	155.86	47.83
Other Receivables	4.73	5	3.58	2.58	2.91
Receivables	174.5	182.71	154.28	158.43	50.74
Inventory	21.66	2.44	-	-	-
Prepaid Expenses	105.42	118.13	89.12	109.02	77.34
Other Current Assets	555.55	639.66	864.9	0.4	1.39
Total Current Assets	1,852	1,367	1,899	2,170	1,765
Property, Plant & Equipment	14,692	14,647	14,880	14,898	14,581
Long-Term Investments	8.24	28.16	44.73	47.38	56.07
Other Intangible Assets	134.35	133	117.55	116.95	97.52
Long-Term Accounts Receivable	127.81	114.77	132.65	-	-
Long-Term Deferred Tax Assets	153.19	170.07	116.16	125.79	105.15
Other Long-Term Assets	442.22	416.98	430.76	561.68	507.44
Total Assets	17,410	16,877	17,622	17,919	17,112
Accounts Payable	2.08	4.4	6.03	24.76	13.44
Accrued Expenses	736.85	884.84	1,147	-	-
Short-Term Debt	399.9	400	400	-	-
Current Portion of Long-Term Debt	60	210	255.09	400	-
Current Portion of Leases	1,241	1,178	1,186	1,106	1,012
Current Income Taxes Payable	16.33	136.32	96.84	223.07	162.65
Current Unearned Revenue	2,031	2,077	2,098	2,298	2,495
Other Current Liabilities	384.48	404.82	461.9	1,668	5,139
Total Current Liabilities	4,872	5,296	5,650	5,720	8,823
Long-Term Debt	105	150	360	345.09	-
Long-Term Leases	8,251	8,351	8,317	8,227	7,942
Long-Term Unearned Revenue	538.71	506.92	436.42	417.19	440.4
Long-Term Deferred Tax Liabilities	12.96	12.84	13.41	-	1.01
Other Long-Term Liabilities	230.61	230.68	254.78	313.5	368.29
Total Liabilities	14,011	14,547	15,031	15,023	17,575
Common Stock	1,125	1,000	500	500	381.45
Additional Paid-In Capital	2,171	980.46	1,823	3,646	36.14
Retained Earnings	326.24	349.53	267.65	-1,250	-880.75
Shareholders' Equity	3,399	2,330	2,590	2,897	-463.17
Total Liabilities & Equity	17,410	16,877	17,622	17,919	17,112
Total Debt	10,058	10,289	10,518	10,078	8,955
Net Cash (Debt)	-9,063	-9,865	-9,726	-8,176	-7,319
Net Cash Per Share	-83.65	-98.25	-97.26	-171.68	-191.84
Filing Date Shares Outstanding	110.48	112.5	100	47.62	38.15
Total Common Shares Outstanding	110.48	100	100	47.62	38.15
Working Capital	-3,020	-3,929	-3,750	-3,550	-7,058
Book Value Per Share	30.77	23.30	25.90	60.82	-12.14
Tangible Book Value	3,265	2,197	2,473	2,780	-560.69
Tangible Book Value Per Share	29.55	21.97	24.73	58.37	-14.70
Machinery	1,861	1,792	1,707	-	-
Construction In Progress	362.05	171.93	208.16	-	-

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