Cheer Time Enterprise Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	117.4	99.4	153.41	177.31	80.27
Short-Term Investments	3	14.65	-	-	-
Trading Asset Securities	4.33	7.81	3.75	6.57	11.64
Cash & Short-Term Investments	124.74	121.85	157.15	183.87	91.91
Cash Growth	2.37%	-22.46%	-14.53%	100.06%	-18.13%
Accounts Receivable	295.5	238.1	226.1	247.32	108.88
Other Receivables	1.64	3.33	10.85	8.84	2.89
Receivables	297.14	241.43	236.95	256.15	111.77
Inventory	181.95	177.27	192.1	144.52	36.64
Prepaid Expenses	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	622.17	557.25	602.17	616.96	266.43
Property, Plant & Equipment	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	8.12	11.47	14.83	18.19	-
Long-Term Accounts Receivable	-	15.85	18.09	-	-
Long-Term Deferred Tax Assets	3.11	4.92	4.95	7.86	8.69
Other Long-Term Assets	9.33	8.85	6.64	5.23	1.27
Total Assets	860.4	840.69	919.98	962.83	533.16
Accounts Payable	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	130.61	101.74	187.73	167.8	48.25
Current Portion of Long-Term Debt	-	-	-	-	3.75
Current Portion of Leases	9.35	11.41	11.56	10.97	3.61
Current Unearned Revenue	0.67	1.78	0.56	10.96	9.94
Other Current Liabilities	2.1	0.48	3.08	2.77	1.54
Total Current Liabilities	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	2.46	3.81	2.97	3.64	-
Other Long-Term Liabilities	0.51	0.66	0.5	0.5	0.16
Total Liabilities	261.16	213.66	301.69	322.97	248.27
Common Stock	642.63	642.63	642.63	642.63	322.63
Additional Paid-In Capital	90.34	90.34	90.34	90.34	21.22
Retained Earnings	-133.73	-105.94	-114.68	-89.53	-51.5
Comprehensive Income & Other	-	-	-	-3.72	-2.89
Total Common Equity	599.24	627.03	618.3	639.72	289.46
Minority Interest	-	-	-	0.14	-4.56
Shareholders' Equity	599.24	627.03	618.3	639.86	284.89
Total Liabilities & Equity	860.4	840.69	919.98	962.83	533.16
Total Debt	139.96	124.01	221.56	203.31	144.53
Net Cash (Debt)	-15.22	-2.16	-64.41	-19.43	-52.62
Net Cash Per Share	-0.24	-0.03	-1.00	-0.34	-1.63
Filing Date Shares Outstanding	64.26	64.26	64.26	64.26	32.26
Total Common Shares Outstanding	64.26	64.26	64.26	64.26	32.26
Working Capital	363.98	358.92	326.23	322.68	107.24
Book Value Per Share	9.32	9.76	9.62	9.95	8.97
Tangible Book Value	554.25	578.68	566.59	584.66	289.46
Tangible Book Value Per Share	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

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