Cheer Time Enterprise Co., Ltd (TPE:3229)

Cheer Time Enterprise Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	102.12	99.4	153.41	177.31	80.27	99.99
Short-Term Investments	14.92	14.65	-	-	-	-
Trading Asset Securities	6.01	7.81	3.75	6.57	11.64	12.26
Cash & Short-Term Investments	123.05	121.85	157.15	183.87	91.91	112.25
Cash Growth	-18.69%	-22.46%	-14.53%	100.06%	-18.13%	-46.13%
Accounts Receivable	249.92	238.1	226.1	247.32	108.88	106.98
Other Receivables	2.69	3.33	10.85	8.84	2.89	1.92
Receivables	252.61	241.43	236.95	256.15	111.77	108.9
Inventory	149.69	177.27	192.1	144.52	36.64	25.32
Prepaid Expenses	-	8.29	10.45	22.23	13.67	22.87
Other Current Assets	18.93	8.4	5.52	10.19	12.46	10.54
Total Current Assets	544.28	557.25	602.17	616.96	266.43	279.89
Property, Plant & Equipment	196.63	200.47	231.43	277.71	246.77	276.09
Long-Term Investments	5	5	5	-	10	41.12
Goodwill	36.87	36.87	36.87	36.87	-	-
Other Intangible Assets	10.63	11.47	14.83	18.19	-	6.93
Long-Term Accounts Receivable	15.28	15.85	18.09	-	-	-
Long-Term Deferred Tax Assets	4.72	4.92	4.95	7.86	8.69	12.24
Other Long-Term Assets	8.11	8.85	6.64	5.23	1.27	28.22
Total Assets	821.53	840.69	919.98	962.83	533.16	644.48
Accounts Payable	38.19	26.8	22.65	40.94	20.9	29.15
Accrued Expenses	50.04	53.53	50.36	60.84	71.2	66.43
Short-Term Debt	74.62	101.74	187.73	167.8	48.25	67
Current Portion of Long-Term Debt	-	-	-	-	3.75	-
Current Portion of Leases	10.92	11.41	11.56	10.97	3.61	3.42
Current Unearned Revenue	1.57	1.78	0.56	10.96	9.94	18.83
Other Current Liabilities	3.12	3.08	3.08	2.77	1.54	5.95
Total Current Liabilities	178.45	198.33	275.95	294.29	159.19	190.78
Long-Term Debt	-	-	-	-	86.25	90
Long-Term Leases	8.47	10.87	22.27	24.54	2.66	7.62
Long-Term Deferred Tax Liabilities	2.64	3.81	2.97	3.64	-	5.92
Other Long-Term Liabilities	0.66	0.66	0.5	0.5	0.16	0.16
Total Liabilities	190.23	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	-101.67	-105.94	-114.68	-89.53	-51.5	-608.63
Comprehensive Income & Other	-	-	-	-3.72	-2.89	-2.89
Total Common Equity	631.3	627.03	618.3	639.72	289.46	344.86
Minority Interest	-	-	-	0.14	-4.56	5.14
Shareholders' Equity	631.3	627.03	618.3	639.86	284.89	350
Total Liabilities & Equity	821.53	840.69	919.98	962.83	533.16	644.48
Total Debt	94.01	124.01	221.56	203.31	144.53	168.04
Net Cash (Debt)	29.03	-2.16	-64.41	-19.43	-52.62	-55.79
Net Cash Per Share	0.45	-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	365.83	358.92	326.23	322.68	107.24	89.11
Book Value Per Share	9.82	9.76	9.62	9.95	8.97	10.69
Tangible Book Value	583.79	578.68	566.59	584.66	289.46	337.94
Tangible Book Value Per Share	9.08	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	63.91	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.