Loyalty Founder Enterprise Co.,Ltd. (TPEX:5465)

TPEX:5465 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	266.73	377.18	854.8	678.2	379.36	1,437
Short-Term Investments	28.37	9.26	35	-	100	-
Trading Asset Securities	0.54	644.83	1.44	6.85	4.12	17.22
Cash & Short-Term Investments	295.64	1,031	891.24	685.05	483.48	1,454
Cash Growth	-71.31%	15.71%	30.10%	41.69%	-66.75%	30.85%
Accounts Receivable	2,849	1,895	1,879	1,299	1,339	1,620
Other Receivables	82.3	116.08	149.8	138.62	146.85	221.9
Receivables	2,931	2,011	2,028	1,438	1,486	1,842
Inventory	1,005	1,023	1,049	836.32	992.32	784.93
Prepaid Expenses	-	-	-	-	9.91	8.11
Other Current Assets	169.55	18.16	29.01	100.73	168.66	209.52
Total Current Assets	4,401	4,084	3,998	3,060	3,140	4,299
Property, Plant & Equipment	640.6	661	657.16	828.62	947.66	1,215
Long-Term Investments	158.12	241.75	159.71	163.74	162.74	190.5
Other Intangible Assets	3.84	5.18	3.05	2.71	3.29	3.57
Long-Term Deferred Tax Assets	14.33	15.04	12.42	12.29	12.72	14.8
Other Long-Term Assets	32.69	34.86	37.73	42.94	45.99	51.9
Total Assets	5,251	5,041	4,868	4,110	4,313	5,775
Accounts Payable	1,509	1,555	1,668	871.99	1,378	2,516
Accrued Expenses	85.62	99.36	76.86	82.53	115.88	112.53
Short-Term Debt	368.22	-	35	-	-	113.92
Current Portion of Leases	6.15	17.58	20.58	20.1	18.71	18.88
Current Income Taxes Payable	40.86	38.31	36.79	56.99	55.15	55.09
Current Unearned Revenue	82.15	84.87	41.51	94.19	67.96	99.08
Other Current Liabilities	278.14	205.23	160.81	222.36	134.07	165.06
Total Current Liabilities	2,370	2,000	2,040	1,348	1,770	3,081
Long-Term Leases	18.69	23.25	14.98	36	23.78	41.7
Long-Term Deferred Tax Liabilities	5.37	5.37	4.48	4.39	4.05	5.1
Other Long-Term Liabilities	3.81	3.99	3.86	3.99	3.96	0.84
Total Liabilities	2,398	2,033	2,063	1,393	1,802	3,129
Common Stock	1,477	1,477	1,477	1,477	1,477	1,641
Additional Paid-In Capital	315.27	315.27	315.11	314.43	313.79	313.79
Retained Earnings	650.17	714.02	664.87	596.87	466.43	451.85
Comprehensive Income & Other	-155.59	-43.96	-117.87	-81.58	-108.17	-94.73
Total Common Equity	2,287	2,462	2,339	2,307	2,149	2,312
Minority Interest	566.48	546.58	466.41	411.3	362.24	334.24
Shareholders' Equity	2,853	3,009	2,805	2,718	2,511	2,646
Total Liabilities & Equity	5,251	5,041	4,868	4,110	4,313	5,775
Total Debt	393.07	40.83	70.56	56.1	42.49	174.5
Net Cash (Debt)	-97.42	990.44	820.68	628.94	441	1,279
Net Cash Growth	-	20.69%	30.49%	42.62%	-65.53%	39.29%
Net Cash Per Share	-0.66	6.69	5.54	4.23	2.99	8.63
Filing Date Shares Outstanding	147.68	147.68	147.68	147.68	147.68	147.68
Total Common Shares Outstanding	147.68	147.68	147.68	147.68	147.68	147.68
Working Capital	2,031	2,084	1,959	1,712	1,371	1,218
Book Value Per Share	15.48	16.67	15.84	15.62	14.55	15.65
Tangible Book Value	2,283	2,457	2,336	2,304	2,146	2,308
Tangible Book Value Per Share	15.46	16.64	15.82	15.60	14.53	15.63
Buildings	774.13	811.65	784.28	798.96	787.36	729.02
Machinery	1,646	1,667	1,558	1,648	1,609	1,641
Construction In Progress	2.47	11.41	15.83	35.62	69.46	197.2

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