Happytuk 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	Sep '25 Sep 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	86.33	225.71	169.46	197.65	166.38	170.67
Short-Term Investments	50	54.5	32.71	1	2	19.7
Cash & Short-Term Investments	136.33	280.21	202.17	198.65	168.38	190.37
Cash Growth	-53.60%	38.60%	1.77%	17.98%	-11.55%	41.58%
Accounts Receivable	64.97	84.09	70.84	78.17	71.19	36.27
Other Receivables	15.05	8.78	0.6	-	0.7	3.34
Receivables	80.02	92.87	71.44	78.17	71.89	39.61
Inventory	11.13	-	-	-	-	-
Prepaid Expenses	3.78	2.79	2.27	7.63	4.14	3.09
Other Current Assets	1.47	6.72	5.27	0	0.01	0.04
Total Current Assets	232.73	382.58	281.15	284.45	244.42	233.1
Property, Plant & Equipment	145.1	160.65	165.59	174.32	136.53	11.38
Goodwill	194.59	194.59	-	-	-	-
Other Intangible Assets	144.89	172.34	82.66	282.48	280.21	40.97
Long-Term Deferred Tax Assets	30.73	30.73	13.39	10.88	7.08	5.92
Other Long-Term Assets	26.78	8.84	8.81	8.63	15.42	52.98
Total Assets	774.82	949.74	551.6	760.76	683.64	344.35
Accounts Payable	55.88	88.5	31.4	44.06	41.06	40.15
Accrued Expenses	37.25	56.8	33.4	40.21	40.14	46.52
Short-Term Debt	50.82	38.2	-	-	-	-
Current Portion of Long-Term Debt	3.47	1.69	-	0.8	1.79	-
Current Portion of Leases	3.94	6.57	3.31	3.1	2.42	4.08
Current Income Taxes Payable	0.03	20.26	13.41	8.96	16.98	18.53
Current Unearned Revenue	82	96.01	48.14	36.8	22.83	16.91
Other Current Liabilities	45.32	57.87	45.82	261.06	3.45	10.01
Total Current Liabilities	278.7	365.9	175.49	394.99	128.69	136.19
Long-Term Debt	5.25	8.98	-	16.12	36.42	-
Long-Term Leases	1.2	1.5	1.57	3.13	1.31	1.29
Pension & Post-Retirement Benefits	4.8	4.18	3.77	1.89	3.63	4.09
Long-Term Deferred Tax Liabilities	0.11	0.11	0.47	1.38	1.09	0.98
Other Long-Term Liabilities	-	-	-	-	215.9	-
Total Liabilities	290.06	380.67	181.3	417.51	387.04	142.55
Common Stock	164.63	164.63	145.26	145.26	132.05	110.04
Additional Paid-In Capital	179.36	179.36	4.09	4.09	4.09	4.09
Retained Earnings	133.13	213.11	221.91	194.07	161.35	87.54
Comprehensive Income & Other	7.64	9.82	-0.95	-0.17	-0.89	-0.01
Total Common Equity	484.76	566.92	370.3	343.25	296.61	201.67
Minority Interest	-	2.16	-	-	-	0.12
Shareholders' Equity	484.76	569.07	370.3	343.25	296.61	201.79
Total Liabilities & Equity	774.82	949.74	551.6	760.76	683.64	344.35
Total Debt	64.67	56.93	4.88	23.15	41.95	5.37
Net Cash (Debt)	71.67	223.28	197.29	175.5	126.43	185
Net Cash Growth	-70.75%	13.17%	12.41%	38.81%	-31.66%	48.03%
Net Cash Per Share	4.35	14.45	13.40	11.95	8.57	12.57
Filing Date Shares Outstanding	16.46	16.46	14.53	14.53	14.53	14.53
Total Common Shares Outstanding	16.46	16.46	14.53	14.53	14.53	14.53
Working Capital	-45.98	16.69	105.67	-110.55	115.73	96.91
Book Value Per Share	29.45	34.44	25.49	23.63	20.42	13.88
Tangible Book Value	145.28	199.98	287.65	60.77	16.4	160.7
Tangible Book Value Per Share	8.82	12.15	19.80	4.18	1.13	11.06
Land	55.26	55.26	55.26	55.26	55.26	-
Buildings	82.59	82.59	82.59	82.59	75.33	-
Machinery	50.9	49.43	53.53	45.91	12.2	11.5
Leasehold Improvements	1.73	2.22	0.49	0.49	1.08	1.08

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