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

USERJOY Technology Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	315.98	361.01	352.3	406.13	631.34	496.8
Short-Term Investments	859.27	1,014	989.2	1,111	769.77	775.93
Cash & Short-Term Investments	1,175	1,375	1,342	1,517	1,401	1,273
Cash Growth	-5.97%	2.47%	-11.55%	8.25%	10.09%	38.64%
Accounts Receivable	144.97	170.95	196.81	166.05	270.35	222.94
Other Receivables	54.76	32.43	28.46	10.93	0.1	-
Receivables	199.73	203.38	225.27	176.98	270.46	222.94
Prepaid Expenses	70.08	39.62	49.61	37.62	-	-
Other Current Assets	1.04	1	1.95	19.4	64.3	48.92
Total Current Assets	1,446	1,619	1,618	1,751	1,736	1,545
Property, Plant & Equipment	651.54	650.29	107.02	110.4	107.05	98.23
Long-Term Investments	39.95	41.31	41.73	6.84	27.05	9.05
Other Intangible Assets	61.92	38.66	21.82	43.03	35.37	33.53
Long-Term Deferred Tax Assets	2.58	2.5	2.46	2.84	11.02	11.14
Other Long-Term Assets	5.13	4.7	167.11	3.53	4.7	7.84
Total Assets	2,207	2,356	1,958	1,917	1,921	1,704
Accounts Payable	53.88	36.29	44.44	52.6	44.92	31.92
Accrued Expenses	121.76	147.56	161.71	179.18	248.58	179.41
Current Portion of Long-Term Debt	19	19	-	-	-	-
Current Portion of Leases	10.09	11.58	7.32	7.22	8.94	4.5
Current Income Taxes Payable	14.61	15.42	5.12	12.25	18.86	44.44
Other Current Liabilities	193.67	126.9	192.23	138.89	138.74	106.02
Total Current Liabilities	413	356.74	410.81	390.13	460.03	366.3
Long-Term Debt	330.92	345.17	-	-	-	-
Long-Term Leases	1.25	5.24	1.1	2.2	2.16	0.62
Pension & Post-Retirement Benefits	-	-	0.6	0.6	2.54	4.02
Long-Term Deferred Tax Liabilities	9.75	20.58	10.72	11.41	-	-
Other Long-Term Liabilities	16.08	-	-	-	-	-
Total Liabilities	771	727.72	423.23	404.34	464.73	370.94
Common Stock	584.28	531.16	505.87	481.78	481.78	458.84
Additional Paid-In Capital	298.37	298.37	297.31	297.3	297.3	297.3
Retained Earnings	498.97	730.44	656.64	722.98	638.47	585.1
Comprehensive Income & Other	54.59	68.42	75.42	10.98	38.78	-7.79
Total Common Equity	1,436	1,628	1,535	1,513	1,456	1,333
Shareholders' Equity	1,436	1,628	1,535	1,513	1,456	1,333
Total Liabilities & Equity	2,207	2,356	1,958	1,917	1,921	1,704
Total Debt	361.26	380.98	8.42	9.42	11.1	5.12
Net Cash (Debt)	813.99	993.66	1,333	1,507	1,390	1,268
Net Cash Growth	-6.45%	-25.46%	-11.56%	8.44%	9.65%	40.39%
Net Cash Per Share	13.87	16.90	22.70	25.64	23.67	21.70
Filing Date Shares Outstanding	58.43	58.43	58.43	58.43	58.43	58.43
Total Common Shares Outstanding	58.43	58.43	58.43	58.43	58.43	58.43
Working Capital	1,033	1,262	1,208	1,361	1,276	1,178
Book Value Per Share	24.58	27.87	26.28	25.90	24.93	22.82
Tangible Book Value	1,374	1,590	1,513	1,470	1,421	1,300
Tangible Book Value Per Share	23.52	27.21	25.90	25.16	24.32	22.25
Land	491.28	491.28	58.91	58.91	58.91	58.91
Buildings	148.37	148.37	40.1	40.1	40.1	40.1
Machinery	45.49	40.15	38.69	35.68	26.85	21.95

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