USERJOY Technology Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	617.66	531.36	361.01	352.3	406.13	631.34
Short-Term Investments	684.1	720.45	1,014	989.2	1,111	769.77
Cash & Short-Term Investments	1,302	1,252	1,375	1,342	1,517	1,401
Cash Growth	-8.51%	-8.94%	2.47%	-11.55%	8.25%	10.09%
Accounts Receivable	191.45	172.72	170.95	196.81	166.05	270.35
Other Receivables	36.37	39.11	32.43	28.46	10.93	0.1
Receivables	227.82	211.83	203.38	225.27	176.98	270.46
Prepaid Expenses	-	137.89	39.62	49.61	37.62	-
Other Current Assets	143.66	0.9	1	1.95	19.4	64.3
Total Current Assets	1,673	1,602	1,619	1,618	1,751	1,736
Property, Plant & Equipment	732.57	708.38	650.29	107.02	110.4	107.05
Long-Term Investments	39.63	39.64	41.31	41.73	6.84	27.05
Other Intangible Assets	64.75	69.33	38.66	21.82	43.03	35.37
Long-Term Deferred Tax Assets	1.86	2.58	2.5	2.46	2.84	11.02
Other Long-Term Assets	4.99	5.87	4.7	167.11	3.53	4.7
Total Assets	2,517	2,428	2,356	1,958	1,917	1,921
Accounts Payable	102.46	89.33	36.29	44.44	52.6	44.92
Accrued Expenses	-	171.29	157.46	161.71	179.18	248.58
Current Portion of Long-Term Debt	-	19	19	-	-	-
Current Portion of Leases	7.45	7.49	11.58	7.32	7.22	8.94
Current Income Taxes Payable	35.48	15.53	15.42	5.12	12.25	18.86
Other Current Liabilities	388.34	252.61	117	192.23	138.89	138.74
Total Current Liabilities	533.73	555.26	356.74	410.81	390.13	460.03
Long-Term Debt	321.42	326.17	345.17	-	-	-
Long-Term Leases	1.67	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	12.47	11.24	20.58	10.72	11.41	-
Other Long-Term Liabilities	16.08	16.08	-	-	-	-
Total Liabilities	885.37	909.33	727.72	423.23	404.34	464.73
Common Stock	584.28	584.28	531.16	505.87	481.78	481.78
Additional Paid-In Capital	298.38	298.38	298.37	297.31	297.3	297.3
Retained Earnings	723.49	586.5	730.44	656.64	722.98	638.47
Comprehensive Income & Other	25.54	49.75	68.42	75.42	10.98	38.78
Total Common Equity	1,632	1,519	1,628	1,535	1,513	1,456
Shareholders' Equity	1,632	1,519	1,628	1,535	1,513	1,456
Total Liabilities & Equity	2,517	2,428	2,356	1,958	1,917	1,921
Total Debt	330.54	353.24	380.98	8.42	9.42	11.1
Net Cash (Debt)	971.22	898.57	993.66	1,333	1,507	1,390
Net Cash Growth	-7.34%	-9.57%	-25.46%	-11.56%	8.44%	9.65%
Net Cash Per Share	15.91	15.34	16.91	22.70	25.64	23.67
Filing Date Shares Outstanding	68.5	58.43	58.43	58.43	58.43	58.43
Total Common Shares Outstanding	68.5	58.43	58.43	58.43	58.43	58.43
Working Capital	1,140	1,047	1,262	1,208	1,361	1,276
Book Value Per Share	23.82	26.00	27.87	26.28	25.90	24.93
Tangible Book Value	1,567	1,450	1,590	1,513	1,470	1,421
Tangible Book Value Per Share	22.88	24.81	27.21	25.90	25.16	24.32
Land	-	491.28	491.28	58.91	58.91	58.91
Buildings	-	148.37	148.37	40.1	40.1	40.1
Machinery	-	48.38	40.15	38.69	35.68	26.85
Construction In Progress	-	66.39	-	-	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.