Cheer Time Enterprise Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	107.24	99.4	153.41	177.31	80.27	99.99
Short-Term Investments	3	14.65	-	-	-	-
Trading Asset Securities	4.76	7.81	3.75	6.57	11.64	12.26
Cash & Short-Term Investments	115	121.85	157.15	183.87	91.91	112.25
Cash Growth	-10.77%	-22.46%	-14.53%	100.06%	-18.13%	-46.13%
Accounts Receivable	260.87	238.1	226.1	247.32	108.88	106.98
Other Receivables	3.1	3.33	10.85	8.84	2.89	1.92
Receivables	263.96	241.43	236.95	256.15	111.77	108.9
Inventory	167.6	177.27	192.1	144.52	36.64	25.32
Prepaid Expenses	10.37	8.29	10.45	22.23	13.67	22.87
Other Current Assets	7.92	8.4	5.52	10.19	12.46	10.54
Total Current Assets	564.84	557.25	602.17	616.96	266.43	279.89
Property, Plant & Equipment	184.23	200.47	231.43	277.71	246.77	276.09
Long-Term Investments	-	5	5	-	10	41.12
Goodwill	36.87	36.87	36.87	36.87	-	-
Other Intangible Assets	8.96	11.47	14.83	18.19	-	6.93
Long-Term Accounts Receivable	14.15	15.85	18.09	-	-	-
Long-Term Deferred Tax Assets	4.54	4.92	4.95	7.86	8.69	12.24
Other Long-Term Assets	14.48	8.85	6.64	5.23	1.27	28.22
Total Assets	828.08	840.69	919.98	962.83	533.16	644.48
Accounts Payable	41.04	26.8	22.65	40.94	20.9	29.15
Accrued Expenses	54.55	53.53	50.36	60.84	71.2	66.43
Short-Term Debt	123.92	101.74	187.73	167.8	48.25	67
Current Portion of Long-Term Debt	-	-	-	-	3.75	-
Current Portion of Leases	10.58	11.41	11.56	10.97	3.61	3.42
Current Unearned Revenue	0.76	1.78	0.56	10.96	9.94	18.83
Other Current Liabilities	1.84	3.08	3.08	2.77	1.54	5.95
Total Current Liabilities	232.68	198.33	275.95	294.29	159.19	190.78
Long-Term Debt	-	-	-	-	86.25	90
Long-Term Leases	1.39	10.87	22.27	24.54	2.66	7.62
Long-Term Deferred Tax Liabilities	2.42	3.81	2.97	3.64	-	5.92
Other Long-Term Liabilities	0.5	0.66	0.5	0.5	0.16	0.16
Total Liabilities	237	213.66	301.69	322.97	248.27	294.49
Common Stock	642.63	642.63	642.63	642.63	322.63	935.16
Additional Paid-In Capital	90.34	90.34	90.34	90.34	21.22	21.22
Retained Earnings	-141.89	-105.94	-114.68	-89.53	-51.5	-608.63
Comprehensive Income & Other	-	-	-	-3.72	-2.89	-2.89
Total Common Equity	591.08	627.03	618.3	639.72	289.46	344.86
Minority Interest	-	-	-	0.14	-4.56	5.14
Shareholders' Equity	591.08	627.03	618.3	639.86	284.89	350
Total Liabilities & Equity	828.08	840.69	919.98	962.83	533.16	644.48
Total Debt	135.89	124.01	221.56	203.31	144.53	168.04
Net Cash (Debt)	-20.89	-2.16	-64.41	-19.43	-52.62	-55.79
Net Cash Per Share	-0.33	-0.03	-1.00	-0.34	-1.63	-1.73
Filing Date Shares Outstanding	64.26	64.26	64.26	64.26	32.26	32.26
Total Common Shares Outstanding	64.26	64.26	64.26	64.26	32.26	32.26
Working Capital	332.17	358.92	326.23	322.68	107.24	89.11
Book Value Per Share	9.20	9.76	9.62	9.95	8.97	10.69
Tangible Book Value	545.25	578.68	566.59	584.66	289.46	337.94
Tangible Book Value Per Share	8.48	9.00	8.82	9.10	8.97	10.47
Land	142.16	142.16	142.16	142.16	142.16	142.16
Buildings	22.31	22.31	45.3	45.3	45.3	45.3
Machinery	49.24	66.2	101.7	118.29	117.03	153.91
Construction In Progress	-	-	-	5.71	5.71	5.71
Leasehold Improvements	8.6	8.9	19.03	33.1	33.93	34.63

Source: S&P Global Market Intelligence. Standard template. Financial Sources.