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

USERJOY Technology Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	529.09	531.36	361.01	352.3	406.13	631.34
Short-Term Investments	757.28	720.45	1,014	989.2	1,111	769.77
Cash & Short-Term Investments	1,286	1,252	1,375	1,342	1,517	1,401
Cash Growth	-10.45%	-8.94%	2.47%	-11.55%	8.25%	10.09%
Accounts Receivable	164.12	172.72	170.95	196.81	166.05	270.35
Other Receivables	39.87	39.11	32.43	28.46	10.93	0.1
Receivables	203.99	211.83	203.38	225.27	176.98	270.46
Prepaid Expenses	118.24	137.89	39.62	49.61	37.62	-
Other Current Assets	0.43	0.9	1	1.95	19.4	64.3
Total Current Assets	1,609	1,602	1,619	1,618	1,751	1,736
Property, Plant & Equipment	810.61	708.38	650.29	107.02	110.4	107.05
Long-Term Investments	39.45	39.64	41.31	41.73	6.84	27.05
Other Intangible Assets	49.62	69.33	38.66	21.82	43.03	35.37
Long-Term Deferred Tax Assets	2.29	2.58	2.5	2.46	2.84	11.02
Other Long-Term Assets	5.08	5.87	4.7	167.11	3.53	4.7
Total Assets	2,516	2,428	2,356	1,958	1,917	1,921

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	44.96	89.33	36.29	44.44	52.6	44.92
Accrued Expenses	144.72	171.29	157.46	161.71	179.18	248.58
Current Portion of Long-Term Debt	19	19	19	-	-	-
Current Portion of Leases	9.38	7.49	11.58	7.32	7.22	8.94
Current Income Taxes Payable	47	15.53	15.42	5.12	12.25	18.86
Other Current Liabilities	326.68	252.61	117	192.23	138.89	138.74
Total Current Liabilities	591.74	555.26	356.74	410.81	390.13	460.03
Long-Term Debt	316.67	326.17	345.17	-	-	-
Long-Term Leases	4.33	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	12.4	11.24	20.58	10.72	11.41	-
Other Long-Term Liabilities	16.08	16.08	-	-	-	-
Total Liabilities	941.22	909.33	727.72	423.23	404.34	464.73

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	584.28	584.28	531.16	505.87	481.78	481.78
Additional Paid-In Capital	269.17	298.38	298.37	297.31	297.3	297.3
Retained Earnings	672.17	586.5	730.44	656.64	722.98	638.47
Comprehensive Income & Other	49.25	49.75	68.42	75.42	10.98	38.78
Total Common Equity	1,575	1,519	1,628	1,535	1,513	1,456
Shareholders' Equity	1,575	1,519	1,628	1,535	1,513	1,456
Total Liabilities & Equity	2,516	2,428	2,356	1,958	1,917	1,921

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	349.37	353.24	380.98	8.42	9.42	11.1
Net Cash (Debt)	937	898.57	993.66	1,333	1,507	1,390
Net Cash Growth	-12.34%	-9.57%	-25.46%	-11.56%	8.44%	9.65%
Net Cash Per Share	15.22	14.61	16.10	21.62	24.42	22.55
Filing Date Shares Outstanding	61.35	61.35	61.35	61.35	61.35	61.35
Total Common Shares Outstanding	61.35	61.35	61.35	61.35	61.35	61.35
Working Capital	1,017	1,047	1,262	1,208	1,361	1,276
Book Value Per Share	25.67	24.76	26.54	25.02	24.66	23.74
Tangible Book Value	1,525	1,450	1,590	1,513	1,470	1,421
Tangible Book Value Per Share	24.86	23.63	25.91	24.67	23.96	23.16
Land	491.78	491.28	491.28	58.91	58.91	58.91
Buildings	194.85	148.37	148.37	40.1	40.1	40.1
Machinery	51.9	48.38	40.15	38.69	35.68	26.85
Construction In Progress	116.46	66.39	-	-	-	-

Data Source: S&P Global Market Intelligence Last updated: Aug 11, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 8, 2026

Data Sources Report a data error