LINE Pay Taiwan Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar '25 Mar 31, 2025	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	10,092	9,888	3,391	5,063	3,097	4,664
Short-Term Investments	453.76	450.85	250	-	-	-
Cash & Short-Term Investments	10,546	10,339	3,641	5,063	3,097	4,664
Cash Growth	151.88%	183.99%	-28.09%	63.46%	-33.60%	-
Accounts Receivable	416.66	330.39	254.77	229.3	149.83	67.61
Other Receivables	1,940	1,881	3,170	2,239	1,900	991.72
Receivables	2,356	2,211	3,425	2,468	2,050	1,059
Prepaid Expenses	24.71	22.37	14.18	13.5	11.78	3.42
Other Current Assets	4,575	3,486	5,050	3,314	3,145	1,802
Total Current Assets	17,502	16,058	12,130	10,859	8,304	7,529
Property, Plant & Equipment	593.01	438.29	393.12	274.66	276.98	302.22
Long-Term Investments	0.2	0.2	0.21	0.22	-	193.64
Other Intangible Assets	48.77	48.48	60.73	0.7	0.34	0.45
Long-Term Deferred Tax Assets	115.49	105.36	38.97	94.98	189.88	160.91
Other Long-Term Assets	52.07	54.78	58.52	28.81	37.69	32.96
Total Assets	18,312	16,706	12,681	11,258	8,809	8,219
Accounts Payable	41.45	40.52	50.54	102.72	75.69	73.6
Accrued Expenses	2,658	2,543	2,654	2,706	2,141	1,382
Current Portion of Leases	78.59	65.36	69.56	45.04	32.3	26.05
Current Income Taxes Payable	214.5	168.02	55.74	-	-	-
Current Unearned Revenue	360.89	372.72	210.83	106.58	25.95	11.86
Other Current Liabilities	3,825	2,668	3,743	3,108	2,029	2,362
Total Current Liabilities	7,178	5,858	6,783	6,068	4,303	3,856
Long-Term Leases	178.87	102.55	140.01	29.09	63.62	74.97
Long-Term Deferred Tax Liabilities	21.7	25.06	2.65	-	0.15	-
Other Long-Term Liabilities	33.41	420.58	365.16	257.99	5.47	5.4
Total Liabilities	7,838	6,409	7,294	6,357	4,373	3,936
Common Stock	680	680	600	547.07	547.07	547.07
Additional Paid-In Capital	8,490	8,476	4,306	4,593	4,586	4,579
Retained Earnings	1,307	1,145	481.61	-256.43	-696.37	-843.08
Comprehensive Income & Other	-3.11	-4.19	0.21	17.15	-	-
Shareholders' Equity	10,473	10,296	5,388	4,901	4,436	4,283
Total Liabilities & Equity	18,312	16,706	12,681	11,258	8,809	8,219
Total Debt	257.46	167.91	209.56	74.12	95.92	101.03
Net Cash (Debt)	10,288	10,171	3,431	4,988	3,001	4,563
Net Cash Growth	157.54%	196.44%	-31.22%	66.22%	-34.23%	-
Net Cash Per Share	158.13	161.29	56.58	85.16	54.86	83.41
Filing Date Shares Outstanding	68	68	60	54.71	54.71	54.71
Total Common Shares Outstanding	68	68	60	54.71	54.71	54.71
Working Capital	10,324	10,201	5,347	4,790	4,001	3,673
Book Value Per Share	154.02	151.41	89.80	89.59	81.09	78.29
Tangible Book Value	10,425	10,248	5,327	4,901	4,436	4,283
Tangible Book Value Per Share	153.30	150.70	88.78	89.58	81.09	78.28
Machinery	363.87	317.47	191.92	193.82	171.92	167.91
Leasehold Improvements	133.91	99.75	100.21	100.25	63.74	63.74

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