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	Jun '26 Jun 30, 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	104.63	117.4	99.4	153.41	177.31	80.27
Short-Term Investments	25.39	3	14.65	-	-	-
Trading Asset Securities	3.89	4.33	7.81	3.75	6.57	11.64
Cash & Short-Term Investments	133.91	124.74	121.85	157.15	183.87	91.91
Cash Growth	8.82%	2.37%	-22.46%	-14.53%	100.06%	-18.13%
Accounts Receivable	430.81	295.5	238.1	226.1	247.32	108.88
Other Receivables	1.18	1.64	3.33	10.85	8.84	2.89
Receivables	431.98	297.14	241.43	236.95	256.15	111.77
Inventory	213.94	181.95	177.27	192.1	144.52	36.64
Prepaid Expenses	16.8	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	796.62	622.17	557.25	602.17	616.96	266.43
Property, Plant & Equipment	193.12	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	43.31	8.12	11.47	14.83	18.19	-
Long-Term Accounts Receivable	-	-	15.85	18.09	-	-
Long-Term Deferred Tax Assets	2.71	3.11	4.92	4.95	7.86	8.69
Other Long-Term Assets	17.68	9.33	8.85	6.64	5.23	1.27
Total Assets	1,053	860.4	840.69	919.98	962.83	533.16
Accounts Payable	115.34	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	152.38	130.61	101.74	187.73	167.8	48.25
Current Portion of Long-Term Debt	-	-	-	-	-	3.75
Current Portion of Leases	4.06	9.35	11.41	11.56	10.97	3.61
Current Unearned Revenue	0.67	0.67	1.78	0.56	10.96	9.94
Other Current Liabilities	97.35	2.1	0.48	3.08	2.77	1.54
Total Current Liabilities	369.8	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	1.62	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	371.93	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	-51.46	-133.73	-105.94	-114.68	-89.53	-51.5
Comprehensive Income & Other	-	-	-	-	-3.72	-2.89
Total Common Equity	681.51	599.24	627.03	618.3	639.72	289.46
Minority Interest	-	-	-	-	0.14	-4.56
Shareholders' Equity	681.51	599.24	627.03	618.3	639.86	284.89
Total Liabilities & Equity	1,053	860.4	840.69	919.98	962.83	533.16
Total Debt	156.44	139.96	124.01	221.56	203.31	144.53
Net Cash (Debt)	-22.53	-15.22	-2.16	-64.41	-19.43	-52.62
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.35	-0.24	-0.03	-1.00	-0.34	-1.63
Filing Date Shares Outstanding	64.33	64.26	64.26	64.26	64.26	32.26
Total Common Shares Outstanding	64.33	64.26	64.26	64.26	64.26	32.26
Working Capital	426.82	363.98	358.92	326.23	322.68	107.24
Book Value Per Share	10.59	9.32	9.76	9.62	9.95	8.97
Tangible Book Value	638.2	554.25	578.68	566.59	584.66	289.46
Tangible Book Value Per Share	9.92	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