LINE Pay Taiwan Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	9,888	3,391	5,063	3,097	4,664
Short-Term Investments	470.85	250	-	-	-
Cash & Short-Term Investments	10,359	3,641	5,063	3,097	4,664
Cash Growth	184.54%	-28.09%	63.46%	-33.60%	-
Accounts Receivable	330.39	254.77	229.3	149.83	67.61
Other Receivables	1,881	3,170	2,239	1,900	991.72
Receivables	2,211	3,425	2,468	2,050	1,059
Prepaid Expenses	22.37	14.18	13.5	11.78	3.42
Other Current Assets	3,466	5,050	3,314	3,145	1,802
Total Current Assets	16,058	12,130	10,859	8,304	7,529
Property, Plant & Equipment	438.29	393.12	274.66	276.98	302.22
Long-Term Investments	19.85	0.21	0.22	-	193.64
Other Intangible Assets	48.48	60.73	0.7	0.34	0.45
Long-Term Deferred Tax Assets	105.36	38.97	94.98	189.88	160.91
Other Long-Term Assets	35.13	58.52	28.81	37.69	32.96
Total Assets	16,706	12,681	11,258	8,809	8,219
Accounts Payable	40.52	50.54	102.72	75.69	73.6
Accrued Expenses	-	2,646	2,706	2,141	1,382
Current Portion of Leases	65.36	69.56	45.04	32.3	26.05
Current Income Taxes Payable	168.02	55.74	-	-	-
Current Unearned Revenue	372.72	210.83	106.58	25.95	11.86
Other Current Liabilities	5,211	3,751	3,108	2,029	2,362
Total Current Liabilities	5,858	6,783	6,068	4,303	3,856
Long-Term Leases	102.55	140.01	29.09	63.62	74.97
Long-Term Deferred Tax Liabilities	25.06	2.65	-	0.15	-
Other Long-Term Liabilities	424.18	365.16	257.99	5.47	5.4
Total Liabilities	6,409	7,294	6,357	4,373	3,936
Common Stock	680	600	547.07	547.07	547.07
Additional Paid-In Capital	-	4,306	4,593	4,586	4,579
Retained Earnings	1,145	481.61	-256.43	-696.37	-843.08
Comprehensive Income & Other	8,471	0.21	17.15	-	-
Shareholders' Equity	10,296	5,388	4,901	4,436	4,283
Total Liabilities & Equity	16,706	12,681	11,258	8,809	8,219
Total Debt	167.91	209.56	74.12	95.92	101.03
Net Cash (Debt)	10,191	3,431	4,988	3,001	4,563
Net Cash Growth	197.02%	-31.22%	66.22%	-34.23%	-
Net Cash Per Share	161.57	56.58	85.16	54.86	83.41
Filing Date Shares Outstanding	62.59	60	54.71	54.71	54.71
Total Common Shares Outstanding	62.59	60	54.71	54.71	54.71
Working Capital	10,201	5,347	4,790	4,001	3,673
Book Value Per Share	164.49	89.80	89.59	81.09	78.29
Tangible Book Value	10,248	5,327	4,901	4,436	4,283
Tangible Book Value Per Share	163.72	88.78	89.58	81.09	78.28
Machinery	-	191.92	193.82	171.92	167.91
Leasehold Improvements	-	100.21	100.25	63.74	63.74

Updated Mar 14, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.