LINE Pay Taiwan Limited (TPE:7722)

LINE Pay Taiwan Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	9,828	9,635	9,888	3,391	5,063	3,097
Short-Term Investments	442.81	451.41	450.85	250	-	-
Cash & Short-Term Investments	10,271	10,086	10,339	3,641	5,063	3,097
Cash Growth	-7.13%	-2.44%	183.99%	-28.09%	63.46%	-33.60%
Accounts Receivable	519.13	375.12	330.39	254.77	229.3	149.83
Other Receivables	2,116	2,229	1,881	3,170	2,239	1,900
Receivables	2,635	2,604	2,211	3,425	2,468	2,050
Prepaid Expenses	50.84	41.02	22.37	14.18	13.5	11.78
Other Current Assets	10,959	6,255	3,486	5,050	3,314	3,145
Total Current Assets	23,915	18,986	16,058	12,130	10,859	8,304
Property, Plant & Equipment	1,126	1,242	438.29	393.12	274.66	276.98
Long-Term Investments	0.19	0.2	19.85	0.21	0.22	-
Other Intangible Assets	43.83	36.91	48.48	60.73	0.7	0.34
Long-Term Deferred Tax Assets	192.8	183.97	105.36	38.97	94.98	189.88
Other Long-Term Assets	65.06	59.65	35.13	58.52	28.81	37.69
Total Assets	25,343	20,509	16,706	12,681	11,258	8,809

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	76.24	73.11	40.52	50.54	102.72	75.69
Accrued Expenses	2,945	2,898	2,534	2,654	2,706	2,141
Current Portion of Leases	112.96	112.49	65.36	69.56	45.04	32.3
Current Income Taxes Payable	109.92	164.97	168.02	55.74	-	-
Current Unearned Revenue	260.8	293.73	372.72	210.83	106.58	25.95
Other Current Liabilities	9,663	4,967	2,677	3,743	3,108	2,029
Total Current Liabilities	13,168	8,509	5,858	6,783	6,068	4,303
Long-Term Leases	626.45	686.1	102.55	140.01	29.09	63.62
Pension & Post-Retirement Benefits	2.86	3.01	3.59	2.45	1.36	-
Long-Term Deferred Tax Liabilities	31.91	26.75	25.06	2.65	-	0.15
Other Long-Term Liabilities	508.31	484.04	420.58	365.16	257.99	5.47
Total Liabilities	14,337	9,709	6,409	7,294	6,357	4,373

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	680	680	680	600	547.07	547.07
Additional Paid-In Capital	8,546	8,525	8,476	4,306	4,593	4,586
Retained Earnings	1,761	1,601	1,145	481.61	-256.43	-696.37
Comprehensive Income & Other	19.15	-6.41	-4.19	0.21	17.15	-
Shareholders' Equity	11,006	10,800	10,296	5,388	4,901	4,436
Total Liabilities & Equity	25,343	20,509	16,706	12,681	11,258	8,809

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	739.41	798.59	167.91	209.56	74.12	95.92
Net Cash (Debt)	9,532	9,287	10,171	3,431	4,988	3,001
Net Cash Growth	-6.72%	-8.69%	196.44%	-31.22%	66.22%	-34.23%
Net Cash Per Share	129.13	125.47	153.61	53.88	81.11	52.25
Filing Date Shares Outstanding	68	71.4	71.4	63	57.44	57.44
Total Common Shares Outstanding	68	71.4	71.4	63	57.44	57.44
Working Capital	10,747	10,477	10,201	5,347	4,790	4,001
Book Value Per Share	161.85	151.25	144.20	85.52	85.33	77.23
Tangible Book Value	10,962	10,763	10,248	5,327	4,901	4,436
Tangible Book Value Per Share	161.20	150.74	143.52	84.56	85.31	77.23
Machinery	400.39	394.54	100.45	191.92	193.82	171.92
Construction In Progress	-	-	217.02	-	-	-
Leasehold Improvements	242.26	242.59	99.75	100.21	100.25	63.74

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 29, 2026

Data Sources Report a data error