X-Legend Entertainment Co., Ltd. (TPE:4994)

X-Legend Entertainment 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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1,026	1,299	1,242	1,733	1,554	1,940
Cash & Short-Term Investments	1,026	1,299	1,242	1,733	1,554	1,940
Cash Growth	-12.99%	4.62%	-28.35%	11.51%	-19.87%	15.00%
Accounts Receivable	126.14	138.1	196.09	136.54	287.7	192.77
Other Receivables	20.35	35.42	21.16	47.04	69.81	32.6
Receivables	146.49	173.53	217.24	183.58	357.51	225.37
Prepaid Expenses	7.26	3.88	9.51	8.19	7.28	7.9
Total Current Assets	1,179	1,476	1,468	1,925	1,919	2,173
Property, Plant & Equipment	7.33	28.15	61.53	152.78	227.11	286.68
Long-Term Investments	79.98	85.44	85.24	85.22	76.54	80.16
Other Intangible Assets	4.42	3.91	5	8.01	6.07	8.3
Long-Term Deferred Tax Assets	1.4	-	5.82	7.07	8.16	4.24
Other Long-Term Assets	30.92	30.33	32.3	34.76	31.97	22.5
Total Assets	1,303	1,624	1,658	2,213	2,269	2,575
Accounts Payable	73.28	50.07	123.65	146.15	120.22	175.49
Accrued Expenses	87.2	124.73	120.56	228.87	140.05	155.95
Current Portion of Leases	3.46	31.61	39.06	65.86	64.68	61.4
Current Income Taxes Payable	0	35.08	0.03	0.03	0.02	-
Current Unearned Revenue	131.64	155.57	167.44	152.17	111.05	119.72
Other Current Liabilities	1.83	1.81	3.95	4.13	1.69	1.66
Total Current Liabilities	297.41	398.87	454.68	597.2	437.72	514.21
Long-Term Leases	-	-	31.61	100.19	202.73	267.4
Long-Term Unearned Revenue	-	0.29	0.63	2.1	2.43	-
Pension & Post-Retirement Benefits	-	-	-	-	-	6.25
Long-Term Deferred Tax Liabilities	0.41	0.96	0.37	0.4	0.42	1.73
Total Liabilities	297.82	400.12	487.29	699.89	643.29	789.6
Common Stock	663.83	663.83	663.83	1,106	1,106	1,106
Additional Paid-In Capital	117.29	157.12	269.97	269.97	269.97	269.97
Retained Earnings	224.53	403.17	237.71	136.73	249.78	431.69
Comprehensive Income & Other	-0.05	0.07	-0.42	-0.34	-0.65	-22.89
Shareholders' Equity	1,006	1,224	1,171	1,513	1,625	1,785
Total Liabilities & Equity	1,303	1,624	1,658	2,213	2,269	2,575
Total Debt	3.46	31.61	70.67	166.05	267.4	328.8
Net Cash (Debt)	1,022	1,267	1,171	1,567	1,287	1,611
Net Cash Growth	-10.17%	8.23%	-25.27%	21.78%	-20.12%	-1.45%
Net Cash Per Share	15.35	19.02	17.64	23.59	19.37	24.22
Filing Date Shares Outstanding	66.38	66.38	66.38	66.38	66.38	66.38
Total Common Shares Outstanding	66.38	66.38	66.38	66.38	66.38	66.38
Working Capital	881.97	1,078	1,014	1,328	1,481	1,659
Book Value Per Share	15.15	18.44	17.64	22.79	24.49	26.89
Tangible Book Value	1,001	1,220	1,166	1,505	1,619	1,777
Tangible Book Value Per Share	15.08	18.38	17.57	22.67	24.39	26.77
Machinery	4.91	4.49	6.02	5.82	6.16	10.62
Leasehold Improvements	-	-	0.42	0.42	1.86	2.29

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.