USERJOY Technology Co.,Ltd. (TPEX:3546)

USERJOY Technology Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	473.82	352.3	406.13	631.34	496.8	274.11
Short-Term Investments	776.08	989.2	1,111	769.77	775.93	643.89
Cash & Short-Term Investments	1,250	1,342	1,517	1,401	1,273	918
Cash Growth	-5.44%	-11.55%	8.25%	10.09%	38.64%	-6.91%
Accounts Receivable	151.09	196.81	166.05	270.35	222.94	193.53
Other Receivables	6.5	9.58	10.93	0.1	-	-
Receivables	157.58	206.39	176.98	270.46	222.94	193.53
Prepaid Expenses	40.11	49.61	37.62	-	-	-
Other Current Assets	31.63	20.82	19.4	64.3	48.92	60.83
Total Current Assets	1,479	1,618	1,751	1,736	1,545	1,172
Property, Plant & Equipment	646.48	107.02	110.4	107.05	98.23	106.39
Long-Term Investments	41.65	41.73	6.84	27.05	9.05	141.39
Other Intangible Assets	34.34	21.82	43.03	35.37	33.53	25.68
Long-Term Deferred Tax Assets	2.52	2.46	2.84	11.02	11.14	9.19
Other Long-Term Assets	3.62	167.11	3.53	4.7	7.84	5.96
Total Assets	2,208	1,958	1,917	1,921	1,704	1,461
Accounts Payable	39.11	44.44	52.6	44.92	31.92	41.16
Accrued Expenses	122.07	161.71	179.18	248.58	179.41	103.56
Current Portion of Leases	7.98	7.32	7.22	8.94	4.5	10.06
Current Income Taxes Payable	8.66	5.12	12.25	18.86	44.44	30.68
Other Current Liabilities	132.28	192.23	138.89	138.74	106.02	87.33
Total Current Liabilities	329.1	410.81	390.13	460.03	366.3	272.79
Long-Term Leases	2.9	1.1	2.2	2.16	0.62	5
Long-Term Deferred Tax Liabilities	16.35	10.72	11.41	-	-	-
Other Long-Term Liabilities	1.56	-	-	-	-	0
Total Liabilities	700.2	423.23	404.34	464.73	370.94	280.93
Common Stock	531.16	505.87	481.78	481.78	458.84	417.48
Additional Paid-In Capital	298.37	297.31	297.3	297.3	297.3	294.24
Retained Earnings	618.33	656.64	722.98	638.47	585.1	501.12
Treasury Stock	-	-	-	-	-	-25.94
Comprehensive Income & Other	59.77	75.42	10.98	38.78	-7.79	-6.89
Total Common Equity	1,508	1,535	1,513	1,456	1,333	1,180
Shareholders' Equity	1,508	1,535	1,513	1,456	1,333	1,180
Total Liabilities & Equity	2,208	1,958	1,917	1,921	1,704	1,461
Total Debt	379.8	8.42	9.42	11.1	5.12	15.06
Net Cash (Debt)	870.1	1,333	1,507	1,390	1,268	902.94
Net Cash Growth	-33.61%	-11.56%	8.44%	9.66%	40.39%	-8.44%
Net Cash Per Share	16.30	24.96	28.20	26.04	23.87	17.09
Filing Date Shares Outstanding	53.12	53.12	53.12	53.12	53.12	52.62
Total Common Shares Outstanding	53.12	53.12	53.12	53.12	53.12	52.62
Working Capital	1,150	1,208	1,361	1,276	1,178	899.57
Book Value Per Share	28.38	28.90	28.49	27.42	25.10	22.43
Tangible Book Value	1,473	1,513	1,470	1,421	1,300	1,154
Tangible Book Value Per Share	27.74	28.49	27.68	26.75	24.47	21.94
Land	491.28	58.91	58.91	58.91	58.91	58.91
Buildings	148.37	40.1	40.1	40.1	40.1	40.1
Machinery	40.47	38.69	35.68	26.85	21.95	39.58

Source: S&P Capital IQ. Standard template. Financial Sources.