LINE Pay Taiwan 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	9,635	9,888	3,391	5,063	3,097
Short-Term Investments	451.41	450.85	250	-	-
Cash & Short-Term Investments	10,086	10,339	3,641	5,063	3,097
Cash Growth	-2.44%	183.99%	-28.09%	63.46%	-33.60%
Accounts Receivable	375.12	330.39	254.77	229.3	149.83
Other Receivables	2,229	1,881	3,170	2,239	1,900
Receivables	2,604	2,211	3,425	2,468	2,050
Prepaid Expenses	41.02	22.37	14.18	13.5	11.78
Other Current Assets	6,255	3,486	5,050	3,314	3,145
Total Current Assets	18,986	16,058	12,130	10,859	8,304
Property, Plant & Equipment	1,242	438.29	393.12	274.66	276.98
Long-Term Investments	0.2	19.85	0.21	0.22	-
Other Intangible Assets	36.91	48.48	60.73	0.7	0.34
Long-Term Deferred Tax Assets	183.97	105.36	38.97	94.98	189.88
Other Long-Term Assets	59.65	35.13	58.52	28.81	37.69
Total Assets	20,509	16,706	12,681	11,258	8,809
Accounts Payable	73.11	40.52	50.54	102.72	75.69
Accrued Expenses	2,898	2,534	2,654	2,706	2,141
Current Portion of Leases	112.49	65.36	69.56	45.04	32.3
Current Income Taxes Payable	164.97	168.02	55.74	-	-
Current Unearned Revenue	293.73	372.72	210.83	106.58	25.95
Other Current Liabilities	4,967	2,677	3,743	3,108	2,029
Total Current Liabilities	8,509	5,858	6,783	6,068	4,303
Long-Term Leases	686.1	102.55	140.01	29.09	63.62
Pension & Post-Retirement Benefits	3.01	3.59	2.45	1.36	-
Long-Term Deferred Tax Liabilities	26.75	25.06	2.65	-	0.15
Other Long-Term Liabilities	484.04	420.58	365.16	257.99	5.47
Total Liabilities	9,709	6,409	7,294	6,357	4,373
Common Stock	680	680	600	547.07	547.07
Additional Paid-In Capital	8,525	8,476	4,306	4,593	4,586
Retained Earnings	1,601	1,145	481.61	-256.43	-696.37
Comprehensive Income & Other	-6.41	-4.19	0.21	17.15	-
Shareholders' Equity	10,800	10,296	5,388	4,901	4,436
Total Liabilities & Equity	20,509	16,706	12,681	11,258	8,809
Total Debt	798.59	167.91	209.56	74.12	95.92
Net Cash (Debt)	9,287	10,171	3,431	4,988	3,001
Net Cash Growth	-8.69%	196.44%	-31.22%	66.22%	-34.23%
Net Cash Per Share	131.75	161.29	56.58	85.16	54.86
Filing Date Shares Outstanding	68	68	60	54.71	54.71
Total Common Shares Outstanding	68	68	60	54.71	54.71
Working Capital	10,477	10,201	5,347	4,790	4,001
Book Value Per Share	158.82	151.41	89.80	89.59	81.09
Tangible Book Value	10,763	10,248	5,327	4,901	4,436
Tangible Book Value Per Share	158.27	150.70	88.78	89.58	81.09
Machinery	394.54	100.45	191.92	193.82	171.92
Construction In Progress	-	217.02	-	-	-
Leasehold Improvements	242.59	99.75	100.21	100.25	63.74

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.