O'Pay Electronic Payment Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	11.94	25.56	79.68	114.7	129.76	136.34
Short-Term Investments	165.99	187.51	148.66	160.13	77.37	204.29
Cash & Short-Term Investments	177.93	213.07	228.34	274.83	207.13	340.64
Cash Growth	-9.90%	-6.69%	-16.92%	32.69%	-39.19%	-5.72%
Accounts Receivable	0.23	0.17	0.14	0.14	1.21	2.07
Other Receivables	5.51	5.44	5.6	4.3	22.61	25.95
Receivables	5.74	5.61	5.74	4.44	23.83	28.02
Prepaid Expenses	3.39	2.89	2.45	3.26	2.8	1.76
Other Current Assets	423.32	426.63	570.32	680.38	896.72	679.14
Total Current Assets	610.37	648.19	806.85	962.92	1,130	1,050
Property, Plant & Equipment	82.68	17.56	9.38	6.78	3.32	5.4
Long-Term Investments	80	80	-	-	30	30
Other Intangible Assets	4.75	3.3	1.4	1.01	1.19	1.64
Long-Term Accounts Receivable	-	-	-	-	-	0.91
Long-Term Deferred Tax Assets	0.48	0.48	0.99	0.82	1.31	0.86
Other Long-Term Assets	8.89	11.83	6.5	6.42	5.89	4.95
Total Assets	787.18	761.37	825.13	977.95	1,172	1,093
Accounts Payable	2.72	2.32	1.73	1.41	1.21	1.23
Accrued Expenses	8.96	10	8.74	9.04	8.17	6.98
Current Portion of Leases	6.43	-	-	-	2.08	4.1
Current Unearned Revenue	0.39	0.26	0.27	0.37	0.62	0.83
Other Current Liabilities	153	156.94	168.24	265.74	430.1	331.72
Total Current Liabilities	171.49	169.52	178.98	276.55	442.17	344.85
Long-Term Leases	60.92	-	-	-	-	2.08
Long-Term Deferred Tax Liabilities	0	0	-	-	-	-
Total Liabilities	232.41	169.52	178.98	276.55	442.17	346.93
Common Stock	726.41	726.41	726.41	726.41	726.41	1,000
Additional Paid-In Capital	28.69	28.69	27.2	25.77	23.17	19.98
Retained Earnings	-200.33	-163.26	-107.46	-50.79	-19.55	-273.59
Shareholders' Equity	554.77	591.85	646.15	701.39	730.03	746.38
Total Liabilities & Equity	787.18	761.37	825.13	977.95	1,172	1,093
Total Debt	67.35	-	-	-	2.08	6.18
Net Cash (Debt)	110.58	213.07	228.34	274.83	205.05	334.46
Net Cash Growth	-44.00%	-6.69%	-16.92%	34.03%	-38.69%	-4.10%
Net Cash Per Share	1.52	2.93	3.14	3.78	2.82	4.60
Filing Date Shares Outstanding	72.64	72.64	72.64	72.64	72.64	45.28
Total Common Shares Outstanding	72.64	72.64	72.64	72.64	72.64	45.28
Working Capital	438.88	478.67	627.87	686.36	688.31	704.7
Book Value Per Share	7.64	8.15	8.90	9.66	10.05	16.48
Tangible Book Value	550.02	588.55	644.74	700.38	728.83	744.75
Tangible Book Value Per Share	7.57	8.10	8.88	9.64	10.03	16.45
Machinery	35.77	35.42	27.48	22.61	18.57	17.12

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