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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	10,431	9,635	9,888	3,391	5,063	3,097
Short-Term Investments	445.86	451.41	450.85	250	-	-
Cash & Short-Term Investments	10,877	10,086	10,339	3,641	5,063	3,097
Cash Growth	3.14%	-2.44%	183.99%	-28.09%	63.46%	-33.60%
Accounts Receivable	407.31	375.12	330.39	254.77	229.3	149.83
Other Receivables	2,121	2,229	1,881	3,170	2,239	1,900
Receivables	2,528	2,604	2,211	3,425	2,468	2,050
Prepaid Expenses	45.68	41.02	22.37	14.18	13.5	11.78
Other Current Assets	9,043	6,255	3,486	5,050	3,314	3,145
Total Current Assets	22,493	18,986	16,058	12,130	10,859	8,304
Property, Plant & Equipment	1,182	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	51.84	36.91	48.48	60.73	0.7	0.34
Long-Term Deferred Tax Assets	193.38	183.97	105.36	38.97	94.98	189.88
Other Long-Term Assets	60.43	59.65	35.13	58.52	28.81	37.69
Total Assets	23,982	20,509	16,706	12,681	11,258	8,809
Accounts Payable	73.78	73.11	40.52	50.54	102.72	75.69
Accrued Expenses	3,029	2,898	2,534	2,654	2,706	2,141
Current Portion of Leases	112.65	112.49	65.36	69.56	45.04	32.3
Current Income Taxes Payable	193.81	164.97	168.02	55.74	-	-
Current Unearned Revenue	307.04	293.73	372.72	210.83	106.58	25.95
Other Current Liabilities	8,238	4,967	2,677	3,743	3,108	2,029
Total Current Liabilities	11,954	8,509	5,858	6,783	6,068	4,303
Long-Term Leases	656.05	686.1	102.55	140.01	29.09	63.62
Pension & Post-Retirement Benefits	418.88	3.01	3.59	2.45	1.36	-
Long-Term Deferred Tax Liabilities	31.66	26.75	25.06	2.65	-	0.15
Other Long-Term Liabilities	82.83	484.04	420.58	365.16	257.99	5.47
Total Liabilities	13,143	9,709	6,409	7,294	6,357	4,373
Common Stock	680	680	680	600	547.07	547.07
Additional Paid-In Capital	8,536	8,525	8,476	4,306	4,593	4,586
Retained Earnings	1,633	1,601	1,145	481.61	-256.43	-696.37
Comprehensive Income & Other	-11.05	-6.41	-4.19	0.21	17.15	-
Shareholders' Equity	10,838	10,800	10,296	5,388	4,901	4,436
Total Liabilities & Equity	23,982	20,509	16,706	12,681	11,258	8,809
Total Debt	768.7	798.59	167.91	209.56	74.12	95.92
Net Cash (Debt)	10,108	9,287	10,171	3,431	4,988	3,001
Net Cash Growth	-1.75%	-8.69%	196.44%	-31.22%	66.22%	-34.23%
Net Cash Per Share	143.55	131.75	161.29	56.58	85.16	54.86
Filing Date Shares Outstanding	68	68	68	60	54.71	54.71
Total Common Shares Outstanding	68	68	68	60	54.71	54.71
Working Capital	10,539	10,477	10,201	5,347	4,790	4,001
Book Value Per Share	159.38	158.82	151.41	89.80	89.59	81.09
Tangible Book Value	10,786	10,763	10,248	5,327	4,901	4,436
Tangible Book Value Per Share	158.62	158.27	150.70	88.78	89.58	81.09
Machinery	397.3	394.54	100.45	191.92	193.82	171.92
Construction In Progress	-	-	217.02	-	-	-
Leasehold Improvements	242.41	242.59	99.75	100.21	100.25	63.74