LINE Pay Taiwan Cash Flow Statement

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
Net Income	579.84	647.12	481.61	439.95	146.71	-288.89
Depreciation & Amortization	191.78	126.55	101.24	86.36	51.63	48.65
Other Amortization	1.37	0.61	0.4	0.31	0.3	0.26
Loss (Gain) From Sale of Assets	1.04	-0.77	-0.27	-	-	-1.68
Asset Writedown & Restructuring Costs	-	-	-	-	-	82.89
Loss (Gain) From Sale of Investments	-	-	-	-	-53.02	-
Loss (Gain) on Equity Investments	-	-	-	-	49.87	103.37
Stock-Based Compensation	53.72	67.89	52.49	25.01	6.46	3.29
Provision & Write-off of Bad Debts	2.26	0.28	3.33	-	-	-
Other Operating Activities	-90.46	61.62	129.71	81.39	-26.47	-20.26
Change in Accounts Receivable	-87.87	-75.86	-29.17	-60.22	-82.22	-25.3
Change in Accounts Payable	12.67	-9.77	-49.04	26.94	2.22	-139.88
Change in Unearned Revenue	9.9	161.93	104.25	80.63	14.08	11.78
Change in Other Net Operating Assets	521.24	1,655	-2,012	1,179	-1,835	860.06
Operating Cash Flow	1,195	2,635	-1,218	1,859	-1,725	634.3
Capital Expenditures	-298.76	-7.75	-17.51	-46.76	-5.12	-4.2
Sale of Property, Plant & Equipment	3.36	3.53	0.67	-	-	4.01
Cash Acquisitions	-	-	-207.79	-	-	-
Sale (Purchase) of Intangibles	-1.01	-2.68	-66.2	-0.43	-0.19	-0.15
Investment in Securities	-215	-224.66	-250	-	195.79	-26
Other Investing Activities	-0.94	-4.95	-9	-0.55	-3.74	-0.11
Investing Cash Flow	-512.35	-236.52	-549.84	-47.74	186.74	-26.45
Long-Term Debt Repaid	-	-68.87	-53.54	-54.84	-26.16	-25.74
Net Debt Issued (Repaid)	-79.97	-68.87	-53.54	-54.84	-26.16	-25.74
Issuance of Common Stock	4,182	4,182	149.16	-	-	-
Financing Cash Flow	4,000	4,113	95.62	-54.84	-26.16	-25.74
Foreign Exchange Rate Adjustments	-37.86	-13.99	-0.02	24.5	-2.1	-7.45
Net Cash Flow	4,645	6,497	-1,672	1,781	-1,567	574.67
Free Cash Flow	896.72	2,627	-1,235	1,812	-1,731	630.1
Free Cash Flow Margin	12.02%	41.73%	-25.06%	46.92%	-82.86%	54.81%
Free Cash Flow Per Share	12.97	41.66	-20.37	30.94	-31.63	11.52
Cash Interest Paid	14.26	7.6	3.98	1.34	1.17	1.48
Cash Income Tax Paid	270.42	145.88	-9.75	3.78	-0.95	-24.22
Levered Free Cash Flow	646.01	2,491	-1,588	1,551	-1,775	-
Unlevered Free Cash Flow	655.13	2,496	-1,586	1,552	-1,774	-
Change in Working Capital	455.94	1,732	-1,986	1,226	-1,901	706.67

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