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

USERJOY Technology Co.,Ltd. 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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	846.18	352.3	406.13	631.34	496.8	274.11
Short-Term Investments	641.19	989.2	1,111	769.77	775.93	643.89
Cash & Short-Term Investments	1,487	1,342	1,517	1,401	1,273	918
Cash Growth	-6.34%	-11.55%	8.25%	10.09%	38.64%	-6.91%
Accounts Receivable	149.97	196.81	166.05	270.35	222.94	193.53
Other Receivables	4.05	9.58	10.93	0.1	-	-
Receivables	154.02	206.39	176.98	270.46	222.94	193.53
Prepaid Expenses	39.33	49.61	37.62	-	-	-
Other Current Assets	33.84	20.82	19.4	64.3	48.92	60.83
Total Current Assets	1,715	1,618	1,751	1,736	1,545	1,172
Property, Plant & Equipment	649.89	107.02	110.4	107.05	98.23	106.39
Long-Term Investments	40.74	41.73	6.84	27.05	9.05	141.39
Other Intangible Assets	24.18	21.82	43.03	35.37	33.53	25.68
Long-Term Deferred Tax Assets	2.26	2.46	2.84	11.02	11.14	9.19
Other Long-Term Assets	3.77	167.11	3.53	4.7	7.84	5.96
Total Assets	2,435	1,958	1,917	1,921	1,704	1,461
Accounts Payable	40.54	44.44	52.6	44.92	31.92	41.16
Accrued Expenses	141.68	161.71	179.18	248.58	179.41	103.56
Current Portion of Leases	9.28	7.32	7.22	8.94	4.5	10.06
Current Income Taxes Payable	24.68	5.12	12.25	18.86	44.44	30.68
Other Current Liabilities	340.13	192.23	138.89	138.74	106.02	87.33
Total Current Liabilities	575.32	410.81	390.13	460.03	366.3	272.79
Long-Term Leases	4.22	1.1	2.2	2.16	0.62	5
Long-Term Deferred Tax Liabilities	18.25	10.72	11.41	-	-	-
Other Long-Term Liabilities	1.92	-	-	-	-	0
Total Liabilities	954.82	423.23	404.34	464.73	370.94	280.93
Common Stock	505.87	505.87	481.78	481.78	458.84	417.48
Additional Paid-In Capital	297.31	297.31	297.3	297.3	297.3	294.24
Retained Earnings	584.12	656.64	722.98	638.47	585.1	501.12
Treasury Stock	-	-	-	-	-	-25.94
Comprensive Income & Other	93.3	75.42	10.98	38.78	-7.79	-6.89
Total Common Equity	1,481	1,535	1,513	1,456	1,333	1,180
Shareholders' Equity	1,481	1,535	1,513	1,456	1,333	1,180
Total Liabilities & Equity	2,435	1,958	1,917	1,921	1,704	1,461
Total Debt	387.17	8.42	9.42	11.1	5.12	15.06
Net Cash (Debt)	1,100	1,333	1,507	1,390	1,268	902.94
Net Cash Growth	-30.20%	-11.56%	8.44%	9.66%	40.39%	-8.44%
Net Cash Per Share	20.61	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	1,139	1,208	1,361	1,276	1,178	899.57
Book Value Per Share	27.88	28.90	28.49	27.42	25.10	22.43
Tangible Book Value	1,456	1,513	1,470	1,421	1,300	1,154
Tangible Book Value Per Share	27.42	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	38.62	38.69	35.68	26.85	21.95	39.58

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