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	Sep '25 Sep 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	9,844	9,888	3,391	5,063	3,097	4,664
Short-Term Investments	447.56	450.85	250	-	-	-
Cash & Short-Term Investments	10,291	10,339	3,641	5,063	3,097	4,664
Cash Growth	88.88%	183.99%	-28.09%	63.46%	-33.60%	-
Accounts Receivable	341.6	330.39	254.77	229.3	149.83	67.61
Other Receivables	2,314	1,881	3,170	2,239	1,900	991.72
Receivables	2,655	2,211	3,425	2,468	2,050	1,059
Prepaid Expenses	28.56	22.37	14.18	13.5	11.78	3.42
Other Current Assets	5,347	3,486	5,050	3,314	3,145	1,802
Total Current Assets	18,322	16,058	12,130	10,859	8,304	7,529
Property, Plant & Equipment	1,175	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	40.81	48.48	60.73	0.7	0.34	0.45
Long-Term Deferred Tax Assets	142.18	105.36	38.97	94.98	189.88	160.91
Other Long-Term Assets	49.33	54.78	58.52	28.81	37.69	32.96
Total Assets	19,730	16,706	12,681	11,258	8,809	8,219
Accounts Payable	45.03	40.52	50.54	102.72	75.69	73.6
Accrued Expenses	2,749	2,543	2,654	2,706	2,141	1,382
Current Portion of Leases	108.8	65.36	69.56	45.04	32.3	26.05
Current Income Taxes Payable	93.6	168.02	55.74	-	-	-
Current Unearned Revenue	407.23	372.72	210.83	106.58	25.95	11.86
Other Current Liabilities	4,475	2,668	3,743	3,108	2,029	2,362
Total Current Liabilities	7,879	5,858	6,783	6,068	4,303	3,856
Long-Term Leases	714.53	102.55	140.01	29.09	63.62	74.97
Pension & Post-Retirement Benefits	3.5	3.59	2.45	1.36	-	-
Long-Term Deferred Tax Liabilities	25.27	25.06	2.65	-	0.15	-
Other Long-Term Liabilities	466.19	420.58	365.16	257.99	5.47	5.4
Total Liabilities	9,089	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	8,513	8,476	4,306	4,593	4,586	4,579
Retained Earnings	1,450	1,145	481.61	-256.43	-696.37	-843.08
Comprehensive Income & Other	-2.21	-4.19	0.21	17.15	-	-
Shareholders' Equity	10,641	10,296	5,388	4,901	4,436	4,283
Total Liabilities & Equity	19,730	16,706	12,681	11,258	8,809	8,219
Total Debt	823.33	167.91	209.56	74.12	95.92	101.03
Net Cash (Debt)	9,468	10,171	3,431	4,988	3,001	4,563
Net Cash Growth	78.99%	196.44%	-31.22%	66.22%	-34.23%	-
Net Cash Per Share	136.98	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	10,442	10,201	5,347	4,790	4,001	3,673
Book Value Per Share	156.48	151.41	89.80	89.59	81.09	78.29
Tangible Book Value	10,600	10,248	5,327	4,901	4,436	4,283
Tangible Book Value Per Share	155.88	150.70	88.78	89.58	81.09	78.28
Machinery	449.3	317.47	191.92	193.82	171.92	167.91
Leasehold Improvements	133.63	99.75	100.21	100.25	63.74	63.74

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