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	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	1,199	424.12	785.03	1,517	1,190
Short-Term Investments	-	-	6	385.1	445.42
Cash & Short-Term Investments	1,199	424.12	791.03	1,902	1,635
Cash Growth	51.53%	-46.38%	-58.41%	16.30%	-
Accounts Receivable	188.71	177.72	150.7	155.86	47.83
Other Receivables	5.15	5	3.58	2.58	2.91
Receivables	193.86	182.71	154.28	158.43	50.74
Inventory	18.57	2.44	-	-	-
Prepaid Expenses	127.17	118.13	89.12	109.02	77.34
Other Current Assets	530.29	639.66	864.9	0.4	1.39
Total Current Assets	2,068	1,367	1,899	2,170	1,765
Property, Plant & Equipment	14,586	14,647	14,880	14,898	14,581
Long-Term Investments	10.05	28.16	44.73	47.38	56.07
Other Intangible Assets	127.21	133	117.55	116.95	97.52
Long-Term Accounts Receivable	133.41	114.77	132.65	-	-
Long-Term Deferred Tax Assets	164.08	170.07	116.16	125.79	105.15
Other Long-Term Assets	438.98	416.98	430.76	561.68	507.44
Total Assets	17,528	16,877	17,622	17,919	17,112
Accounts Payable	4.57	4.4	6.03	24.76	13.44
Accrued Expenses	738.81	884.84	1,147	-	-
Short-Term Debt	399.9	400	400	-	-
Current Portion of Long-Term Debt	65	210	255.09	400	-
Current Portion of Leases	1,263	1,178	1,186	1,106	1,012
Current Income Taxes Payable	54	136.32	96.84	223.07	162.65
Current Unearned Revenue	1,996	2,077	2,098	2,298	2,495
Other Current Liabilities	497.32	404.82	461.9	1,668	5,139
Total Current Liabilities	5,019	5,296	5,650	5,720	8,823
Long-Term Debt	120	150	360	345.09	-
Long-Term Leases	8,246	8,351	8,317	8,227	7,942
Long-Term Unearned Revenue	525.37	506.92	436.42	417.19	440.4
Long-Term Deferred Tax Liabilities	12.8	12.84	13.41	-	1.01
Other Long-Term Liabilities	222.25	230.68	254.78	313.5	368.29
Total Liabilities	14,145	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	263.17	349.53	267.65	-1,250	-880.75
Shareholders' Equity	3,384	2,330	2,590	2,897	-463.17
Total Liabilities & Equity	17,528	16,877	17,622	17,919	17,112
Total Debt	10,094	10,289	10,518	10,078	8,955
Net Cash (Debt)	-8,895	-9,865	-9,726	-8,176	-7,319
Net Cash Per Share	-84.25	-98.25	-97.26	-171.68	-191.84
Filing Date Shares Outstanding	111	112.5	100	47.62	38.15
Total Common Shares Outstanding	111	100	100	47.62	38.15
Working Capital	-2,950	-3,929	-3,750	-3,550	-7,058
Book Value Per Share	30.48	23.30	25.90	60.82	-12.14
Tangible Book Value	3,256	2,197	2,473	2,780	-560.69
Tangible Book Value Per Share	29.34	21.97	24.73	58.37	-14.70
Machinery	1,824	1,792	1,707	-	-
Construction In Progress	322.7	171.93	208.16	-	-

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