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

USERJOY Technology Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	361.01	352.3	406.13	631.34	496.8
Short-Term Investments	1,014	989.2	1,111	769.77	775.93
Cash & Short-Term Investments	1,375	1,342	1,517	1,401	1,273
Cash Growth	2.47%	-11.55%	8.25%	10.09%	38.64%
Accounts Receivable	170.95	196.81	166.05	270.35	222.94
Other Receivables	-	9.58	10.93	0.1	-
Receivables	170.95	206.39	176.98	270.46	222.94
Prepaid Expenses	-	49.61	37.62	-	-
Other Current Assets	73.06	20.82	19.4	64.3	48.92
Total Current Assets	1,619	1,618	1,751	1,736	1,545
Property, Plant & Equipment	650.29	107.02	110.4	107.05	98.23
Long-Term Investments	41.31	41.73	6.84	27.05	9.05
Other Intangible Assets	38.66	21.82	43.03	35.37	33.53
Long-Term Deferred Tax Assets	2.5	2.46	2.84	11.02	11.14
Other Long-Term Assets	4.7	167.11	3.53	4.7	7.84
Total Assets	2,356	1,958	1,917	1,921	1,704
Accounts Payable	36.29	44.44	52.6	44.92	31.92
Accrued Expenses	-	161.71	179.18	248.58	179.41
Current Portion of Leases	11.58	7.32	7.22	8.94	4.5
Current Income Taxes Payable	15.42	5.12	12.25	18.86	44.44
Other Current Liabilities	293.45	192.23	138.89	138.74	106.02
Total Current Liabilities	356.74	410.81	390.13	460.03	366.3
Long-Term Debt	345.17	-	-	-	-
Long-Term Leases	5.24	1.1	2.2	2.16	0.62
Long-Term Deferred Tax Liabilities	20.58	10.72	11.41	-	-
Total Liabilities	727.72	423.23	404.34	464.73	370.94
Common Stock	531.16	505.87	481.78	481.78	458.84
Additional Paid-In Capital	298.37	297.31	297.3	297.3	297.3
Retained Earnings	730.44	656.64	722.98	638.47	585.1
Comprehensive Income & Other	68.42	75.42	10.98	38.78	-7.79
Total Common Equity	1,628	1,535	1,513	1,456	1,333
Shareholders' Equity	1,628	1,535	1,513	1,456	1,333
Total Liabilities & Equity	2,356	1,958	1,917	1,921	1,704
Total Debt	361.98	8.42	9.42	11.1	5.12
Net Cash (Debt)	1,013	1,333	1,507	1,390	1,268
Net Cash Growth	-24.04%	-11.56%	8.44%	9.65%	40.39%
Net Cash Per Share	18.96	24.96	28.20	26.04	23.87
Filing Date Shares Outstanding	53.16	53.12	53.12	53.12	53.12
Total Common Shares Outstanding	53.16	53.12	53.12	53.12	53.12
Working Capital	1,262	1,208	1,361	1,276	1,178
Book Value Per Share	30.63	28.90	28.49	27.42	25.10
Tangible Book Value	1,590	1,513	1,470	1,421	1,300
Tangible Book Value Per Share	29.91	28.49	27.68	26.75	24.47
Land	-	58.91	58.91	58.91	58.91
Buildings	-	40.1	40.1	40.1	40.1
Machinery	-	38.69	35.68	26.85	21.95

Updated Mar 13, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.