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	Jun '25 Jun 30, 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	10,614	9,888	3,391	5,063	3,097	4,664
Short-Term Investments	465.06	450.85	250	-	-	-
Cash & Short-Term Investments	11,079	10,339	3,641	5,063	3,097	4,664
Cash Growth	147.83%	183.99%	-28.09%	63.46%	-33.60%	-
Accounts Receivable	248.2	330.39	254.77	229.3	149.83	67.61
Other Receivables	2,151	1,881	3,170	2,239	1,900	991.72
Receivables	2,399	2,211	3,425	2,468	2,050	1,059
Prepaid Expenses	23.21	22.37	14.18	13.5	11.78	3.42
Other Current Assets	4,408	3,486	5,050	3,314	3,145	1,802
Total Current Assets	17,910	16,058	12,130	10,859	8,304	7,529
Property, Plant & Equipment	1,164	438.29	393.12	274.66	276.98	302.22
Long-Term Investments	19.84	0.2	0.21	0.22	-	193.64
Other Intangible Assets	44.71	48.48	60.73	0.7	0.34	0.45
Long-Term Deferred Tax Assets	120.16	105.36	38.97	94.98	189.88	160.91
Other Long-Term Assets	28.78	54.78	58.52	28.81	37.69	32.96
Total Assets	19,287	16,706	12,681	11,258	8,809	8,219
Accounts Payable	37.97	40.52	50.54	102.72	75.69	73.6
Accrued Expenses	-	2,543	2,654	2,706	2,141	1,382
Current Portion of Leases	99.7	65.36	69.56	45.04	32.3	26.05
Current Income Taxes Payable	108.84	168.02	55.74	-	-	-
Current Unearned Revenue	489.88	372.72	210.83	106.58	25.95	11.86
Other Current Liabilities	6,884	2,668	3,743	3,108	2,029	2,362
Total Current Liabilities	7,620	5,858	6,783	6,068	4,303	3,856
Long-Term Leases	741.9	102.55	140.01	29.09	63.62	74.97
Long-Term Deferred Tax Liabilities	23.01	25.06	2.65	-	0.15	-
Other Long-Term Liabilities	453.92	420.58	365.16	257.99	5.47	5.4
Total Liabilities	8,839	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	-	8,476	4,306	4,593	4,586	4,579
Retained Earnings	1,274	1,145	481.61	-256.43	-696.37	-843.08
Comprehensive Income & Other	8,494	-4.19	0.21	17.15	-	-
Shareholders' Equity	10,448	10,296	5,388	4,901	4,436	4,283
Total Liabilities & Equity	19,287	16,706	12,681	11,258	8,809	8,219
Total Debt	841.6	167.91	209.56	74.12	95.92	101.03
Net Cash (Debt)	10,238	10,171	3,431	4,988	3,001	4,563
Net Cash Growth	138.21%	196.44%	-31.22%	66.22%	-34.23%	-
Net Cash Per Share	152.52	161.29	56.58	85.16	54.86	83.41
Filing Date Shares Outstanding	67.97	68	60	54.71	54.71	54.71
Total Common Shares Outstanding	67.97	68	60	54.71	54.71	54.71
Working Capital	10,289	10,201	5,347	4,790	4,001	3,673
Book Value Per Share	153.71	151.41	89.80	89.59	81.09	78.29
Tangible Book Value	10,403	10,248	5,327	4,901	4,436	4,283
Tangible Book Value Per Share	153.05	150.70	88.78	89.58	81.09	78.28
Machinery	-	317.47	191.92	193.82	171.92	167.91
Leasehold Improvements	-	99.75	100.21	100.25	63.74	63.74

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