USERJOY Technology Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	531.36	361.01	352.3	406.13	631.34
Short-Term Investments	720.45	1,014	989.2	1,111	769.77
Cash & Short-Term Investments	1,252	1,375	1,342	1,517	1,401
Cash Growth	-8.94%	2.47%	-11.55%	8.25%	10.09%
Accounts Receivable	172.72	170.95	196.81	166.05	270.35
Other Receivables	-	32.43	28.46	10.93	0.1
Receivables	172.72	203.38	225.27	176.98	270.46
Prepaid Expenses	-	39.62	49.61	37.62	-
Other Current Assets	177.91	1	1.95	19.4	64.3
Total Current Assets	1,602	1,619	1,618	1,751	1,736
Property, Plant & Equipment	708.38	650.29	107.02	110.4	107.05
Long-Term Investments	39.64	41.31	41.73	6.84	27.05
Other Intangible Assets	69.33	38.66	21.82	43.03	35.37
Long-Term Deferred Tax Assets	2.58	2.5	2.46	2.84	11.02
Other Long-Term Assets	5.87	4.7	167.11	3.53	4.7
Total Assets	2,428	2,356	1,958	1,917	1,921
Accounts Payable	89.33	36.29	44.44	52.6	44.92
Accrued Expenses	-	147.56	161.71	179.18	248.58
Current Portion of Long-Term Debt	-	19	-	-	-
Current Portion of Leases	7.49	11.58	7.32	7.22	8.94
Current Income Taxes Payable	15.53	15.42	5.12	12.25	18.86
Other Current Liabilities	442.9	126.9	192.23	138.89	138.74
Total Current Liabilities	555.26	356.74	410.81	390.13	460.03
Long-Term Debt	326.17	345.17	-	-	-
Long-Term Leases	0.58	5.24	1.1	2.2	2.16
Pension & Post-Retirement Benefits	-	-	0.6	0.6	2.54
Long-Term Deferred Tax Liabilities	11.24	20.58	10.72	11.41	-
Other Long-Term Liabilities	16.08	-	-	-	-
Total Liabilities	909.33	727.72	423.23	404.34	464.73
Common Stock	584.28	531.16	505.87	481.78	481.78
Additional Paid-In Capital	298.38	298.37	297.31	297.3	297.3
Retained Earnings	586.5	730.44	656.64	722.98	638.47
Comprehensive Income & Other	49.75	68.42	75.42	10.98	38.78
Total Common Equity	1,519	1,628	1,535	1,513	1,456
Shareholders' Equity	1,519	1,628	1,535	1,513	1,456
Total Liabilities & Equity	2,428	2,356	1,958	1,917	1,921
Total Debt	334.24	380.98	8.42	9.42	11.1
Net Cash (Debt)	917.57	993.66	1,333	1,507	1,390
Net Cash Growth	-7.66%	-25.46%	-11.56%	8.44%	9.65%
Net Cash Per Share	15.63	16.90	22.70	25.64	23.67
Filing Date Shares Outstanding	58.37	58.43	58.43	58.43	58.43
Total Common Shares Outstanding	58.37	58.43	58.43	58.43	58.43
Working Capital	1,047	1,262	1,208	1,361	1,276
Book Value Per Share	26.02	27.87	26.28	25.90	24.93
Tangible Book Value	1,450	1,590	1,513	1,470	1,421
Tangible Book Value Per Share	24.83	27.21	25.90	25.16	24.32
Land	-	491.28	58.91	58.91	58.91
Buildings	-	148.37	40.1	40.1	40.1
Machinery	-	40.15	38.69	35.68	26.85

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.