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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	107.03	117.4	99.4	153.41	177.31	80.27
Short-Term Investments	11.72	3	14.65	-	-	-
Trading Asset Securities	4.18	4.33	7.81	3.75	6.57	11.64
Cash & Short-Term Investments	122.93	124.74	121.85	157.15	183.87	91.91
Cash Growth	-0.10%	2.37%	-22.46%	-14.53%	100.06%	-18.13%
Accounts Receivable	347.52	295.5	238.1	226.1	247.32	108.88
Other Receivables	1.55	1.64	3.33	10.85	8.84	2.89
Receivables	349.07	297.14	241.43	236.95	256.15	111.77
Inventory	168.24	181.95	177.27	192.1	144.52	36.64
Prepaid Expenses	52.62	10.21	8.29	10.45	22.23	13.67
Other Current Assets	-	8.13	8.4	5.52	10.19	12.46
Total Current Assets	692.87	622.17	557.25	602.17	616.96	266.43
Property, Plant & Equipment	188.42	180.79	200.47	231.43	277.71	246.77
Long-Term Investments	-	-	5	5	-	10
Goodwill	-	36.87	36.87	36.87	36.87	-
Other Intangible Assets	44.15	8.12	11.47	14.83	18.19	-
Long-Term Accounts Receivable	-	-	15.85	18.09	-	-
Long-Term Deferred Tax Assets	2.83	3.11	4.92	4.95	7.86	8.69
Other Long-Term Assets	12.85	9.33	8.85	6.64	5.23	1.27
Total Assets	941.1	860.4	840.69	919.98	962.83	533.16
Accounts Payable	70.28	53.16	26.8	22.65	40.94	20.9
Accrued Expenses	-	62.3	56.12	50.36	60.84	71.2
Short-Term Debt	151.14	130.61	101.74	187.73	167.8	48.25
Current Portion of Long-Term Debt	-	-	-	-	-	3.75
Current Portion of Leases	6.71	9.35	11.41	11.56	10.97	3.61
Current Unearned Revenue	0.6	0.67	1.78	0.56	10.96	9.94
Other Current Liabilities	74.96	2.1	0.48	3.08	2.77	1.54
Total Current Liabilities	303.68	258.19	198.33	275.95	294.29	159.19
Long-Term Debt	-	-	-	-	-	86.25
Long-Term Leases	-	-	10.87	22.27	24.54	2.66
Long-Term Deferred Tax Liabilities	2.36	2.46	3.81	2.97	3.64	-
Other Long-Term Liabilities	0.51	0.51	0.66	0.5	0.5	0.16
Total Liabilities	306.55	261.16	213.66	301.69	322.97	248.27
Common Stock	642.63	642.63	642.63	642.63	642.63	322.63
Additional Paid-In Capital	90.34	90.34	90.34	90.34	90.34	21.22
Retained Earnings	-98.42	-133.73	-105.94	-114.68	-89.53	-51.5
Comprehensive Income & Other	-	-	-	-	-3.72	-2.89
Total Common Equity	634.56	599.24	627.03	618.3	639.72	289.46
Minority Interest	-	-	-	-	0.14	-4.56
Shareholders' Equity	634.56	599.24	627.03	618.3	639.86	284.89
Total Liabilities & Equity	941.1	860.4	840.69	919.98	962.83	533.16
Total Debt	157.85	139.96	124.01	221.56	203.31	144.53
Net Cash (Debt)	-34.92	-15.22	-2.16	-64.41	-19.43	-52.62
Net Cash Per Share	-0.54	-0.24	-0.03	-1.00	-0.34	-1.63
Filing Date Shares Outstanding	64.26	64.26	64.26	64.26	64.26	32.26
Total Common Shares Outstanding	64.26	64.26	64.26	64.26	64.26	32.26
Working Capital	389.18	363.98	358.92	326.23	322.68	107.24
Book Value Per Share	9.87	9.32	9.76	9.62	9.95	8.97
Tangible Book Value	590.41	554.25	578.68	566.59	584.66	289.46
Tangible Book Value Per Share	9.19	8.62	9.00	8.82	9.10	8.97
Land	-	142.16	142.16	142.16	142.16	142.16
Buildings	-	22.31	22.31	45.3	45.3	45.3
Machinery	-	45.74	66.2	101.7	118.29	117.03
Construction In Progress	-	-	-	-	5.71	5.71
Leasehold Improvements	-	6.92	8.9	19.03	33.1	33.93