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 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	5,199	3,391	5,063	3,097	4,664
Short-Term Investments	250	250	-	-	-
Cash & Short-Term Investments	5,449	3,641	5,063	3,097	4,664
Cash Growth	-	-28.09%	63.46%	-33.60%	-
Accounts Receivable	251.82	254.77	229.3	149.83	67.61
Other Receivables	1,878	3,170	2,239	1,900	991.72
Receivables	2,130	3,425	2,468	2,050	1,059
Prepaid Expenses	19.6	14.18	13.5	11.78	3.42
Other Current Assets	5,608	5,050	3,314	3,145	1,802
Total Current Assets	13,206	12,130	10,859	8,304	7,529
Property, Plant & Equipment	315.86	393.12	274.66	276.98	302.22
Long-Term Investments	0.22	0.21	0.22	-	193.64
Other Intangible Assets	52.4	60.73	0.7	0.34	0.45
Long-Term Deferred Tax Assets	105.6	38.97	94.98	189.88	160.91
Other Long-Term Assets	69.51	58.52	28.81	37.69	32.96
Total Assets	13,750	12,681	11,258	8,809	8,219
Accounts Payable	36.39	50.54	102.72	75.69	73.6
Accrued Expenses	2,440	2,646	2,706	2,141	1,382
Current Portion of Leases	39.3	69.56	45.04	32.3	26.05
Current Income Taxes Payable	124.98	55.74	-	-	-
Current Unearned Revenue	397.4	210.83	106.58	25.95	11.86
Other Current Liabilities	4,201	3,751	3,108	2,029	2,362
Total Current Liabilities	7,238	6,783	6,068	4,303	3,856
Long-Term Leases	119.63	140.01	29.09	63.62	74.97
Long-Term Deferred Tax Liabilities	21.85	2.65	-	0.15	-
Other Long-Term Liabilities	448.95	365.16	257.99	5.47	5.4
Total Liabilities	7,831	7,294	6,357	4,373	3,936
Common Stock	600	600	547.07	547.07	547.07
Additional Paid-In Capital	4,357	4,306	4,593	4,586	4,579
Retained Earnings	960.73	481.61	-256.43	-696.37	-843.08
Comprehensive Income & Other	0.58	0.21	17.15	-	-
Shareholders' Equity	5,919	5,388	4,901	4,436	4,283
Total Liabilities & Equity	13,750	12,681	11,258	8,809	8,219
Total Debt	158.93	209.56	74.12	95.92	101.03
Net Cash (Debt)	5,290	3,431	4,988	3,001	4,563
Net Cash Growth	-	-31.22%	66.22%	-34.23%	-
Net Cash Per Share	84.79	56.58	85.16	54.86	83.41
Filing Date Shares Outstanding	60	60	54.71	54.71	54.71
Total Common Shares Outstanding	60	60	54.71	54.71	54.71
Working Capital	5,968	5,347	4,790	4,001	3,673
Book Value Per Share	98.64	89.80	89.59	81.09	78.29
Tangible Book Value	5,866	5,327	4,901	4,436	4,283
Tangible Book Value Per Share	97.77	88.78	89.58	81.09	78.28
Machinery	197.22	191.92	193.82	171.92	167.91
Leasehold Improvements	100.25	100.21	100.25	63.74	63.74

Source: S&P Capital IQ. Standard template. Financial Sources.