Happytuk 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	76.4	225.71	169.46	197.65	166.38
Short-Term Investments	50	54.5	32.71	1	2
Cash & Short-Term Investments	126.4	280.21	202.17	198.65	168.38
Cash Growth	-54.89%	38.60%	1.77%	17.98%	-11.55%
Accounts Receivable	68.16	84.09	70.84	78.17	71.19
Other Receivables	12.64	8.78	0.6	-	0.7
Receivables	80.8	92.87	71.44	78.17	71.89
Inventory	3.14	-	-	-	-
Prepaid Expenses	6.8	2.79	2.27	7.63	4.14
Other Current Assets	8.7	6.72	5.27	0	0.01
Total Current Assets	225.85	382.58	281.15	284.45	244.42
Property, Plant & Equipment	154.81	160.65	165.59	174.32	136.53
Goodwill	-	194.59	-	-	-
Other Intangible Assets	333.12	172.34	82.66	282.48	280.21
Long-Term Deferred Tax Assets	43.81	30.73	13.39	10.88	7.08
Other Long-Term Assets	24.86	8.84	8.81	8.63	15.42
Total Assets	782.45	949.74	551.6	760.76	683.64
Accounts Payable	44.8	88.5	31.4	44.06	41.06
Accrued Expenses	-	56.8	33.4	40.21	40.14
Short-Term Debt	45.1	38.2	-	-	-
Current Portion of Long-Term Debt	-	1.69	-	0.8	1.79
Current Portion of Leases	9.92	6.57	3.31	3.1	2.42
Current Income Taxes Payable	0.03	20.26	13.41	8.96	16.98
Current Unearned Revenue	82.61	96.01	48.14	36.8	22.83
Other Current Liabilities	113.08	57.87	45.82	261.06	3.45
Total Current Liabilities	295.54	365.9	175.49	394.99	128.69
Long-Term Debt	4.4	8.98	-	16.12	36.42
Long-Term Leases	7.82	1.5	1.57	3.13	1.31
Long-Term Unearned Revenue	1.08	-	-	-	-
Pension & Post-Retirement Benefits	-	4.18	3.77	1.89	3.63
Long-Term Deferred Tax Liabilities	0.24	0.11	0.47	1.38	1.09
Other Long-Term Liabilities	8.94	-	-	-	215.9
Total Liabilities	318.01	380.67	181.3	417.51	387.04
Common Stock	164.63	164.63	145.26	145.26	132.05
Additional Paid-In Capital	179.36	179.36	4.09	4.09	4.09
Retained Earnings	111.81	213.11	221.91	194.07	161.35
Comprehensive Income & Other	8.64	9.82	-0.95	-0.17	-0.89
Total Common Equity	464.44	566.92	370.3	343.25	296.61
Minority Interest	-	2.16	-	-	-
Shareholders' Equity	464.44	569.07	370.3	343.25	296.61
Total Liabilities & Equity	782.45	949.74	551.6	760.76	683.64
Total Debt	67.24	56.93	4.88	23.15	41.95
Net Cash (Debt)	59.17	223.28	197.29	175.5	126.43
Net Cash Growth	-73.50%	13.17%	12.41%	38.81%	-31.66%
Net Cash Per Share	3.60	14.45	13.40	11.95	8.57
Filing Date Shares Outstanding	16.3	16.46	14.53	14.53	14.53
Total Common Shares Outstanding	16.3	16.46	14.53	14.53	14.53
Working Capital	-69.69	16.69	105.67	-110.55	115.73
Book Value Per Share	28.50	34.44	25.49	23.63	20.42
Tangible Book Value	131.32	199.98	287.65	60.77	16.4
Tangible Book Value Per Share	8.06	12.15	19.80	4.18	1.13
Land	-	55.26	55.26	55.26	55.26
Buildings	-	82.59	82.59	82.59	75.33
Machinery	-	49.43	53.53	45.91	12.2
Leasehold Improvements	-	2.22	0.49	0.49	1.08

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.