O'Pay Electronic Payment Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	7.36	25.56	79.68	114.7	129.76
Short-Term Investments	281.53	187.51	148.66	160.13	77.37
Cash & Short-Term Investments	288.9	213.07	228.34	274.83	207.13
Cash Growth	35.59%	-6.69%	-16.92%	32.69%	-39.19%
Accounts Receivable	0.14	0.17	0.14	0.14	1.21
Other Receivables	5.36	5.44	5.6	4.3	22.61
Receivables	5.5	5.61	5.74	4.44	23.83
Prepaid Expenses	5.12	2.89	2.45	3.26	2.8
Other Current Assets	281.61	426.63	570.32	680.38	896.72
Total Current Assets	581.13	648.19	806.85	962.92	1,130
Property, Plant & Equipment	78.6	17.56	9.38	6.78	3.32
Long-Term Investments	80	80	-	-	30
Other Intangible Assets	4.05	3.3	1.4	1.01	1.19
Long-Term Deferred Tax Assets	0.47	0.48	0.99	0.82	1.31
Other Long-Term Assets	7.3	11.83	6.5	6.42	5.89
Total Assets	751.55	761.37	825.13	977.95	1,172
Accounts Payable	2.95	2.32	1.73	1.41	1.21
Accrued Expenses	10.09	10	8.74	9.04	8.17
Current Portion of Leases	6.5	-	-	-	2.08
Current Unearned Revenue	0.61	0.26	0.27	0.37	0.62
Other Current Liabilities	160.1	156.94	168.24	265.74	430.1
Total Current Liabilities	180.25	169.52	178.98	276.55	442.17
Long-Term Leases	57.65	-	-	-	-
Long-Term Deferred Tax Liabilities	-	0	-	-	-
Total Liabilities	237.9	169.52	178.98	276.55	442.17
Common Stock	726.41	726.41	726.41	726.41	726.41
Additional Paid-In Capital	28.69	28.69	27.2	25.77	23.17
Retained Earnings	-241.45	-163.26	-107.46	-50.79	-19.55
Shareholders' Equity	513.65	591.85	646.15	701.39	730.03
Total Liabilities & Equity	751.55	761.37	825.13	977.95	1,172
Total Debt	64.15	-	-	-	2.08
Net Cash (Debt)	224.74	213.07	228.34	274.83	205.05
Net Cash Growth	5.48%	-6.69%	-16.92%	34.03%	-38.69%
Net Cash Per Share	3.09	2.93	3.14	3.78	2.82
Filing Date Shares Outstanding	72.64	72.64	72.64	72.64	72.64
Total Common Shares Outstanding	72.64	72.64	72.64	72.64	72.64
Working Capital	400.88	478.67	627.87	686.36	688.31
Book Value Per Share	7.07	8.15	8.90	9.66	10.05
Tangible Book Value	509.6	588.55	644.74	700.38	728.83
Tangible Book Value Per Share	7.02	8.10	8.88	9.64	10.03
Machinery	38.11	35.42	27.48	22.61	18.57