LINE Pay Taiwan Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	4,221	3,391	5,063	3,097	4,664
Short-Term Investments	250	250	-	-	-
Cash & Short-Term Investments	4,471	3,641	5,063	3,097	4,664
Cash Growth	-3.45%	-28.09%	63.46%	-33.60%	-
Accounts Receivable	170.25	254.77	229.3	149.83	67.61
Other Receivables	3,167	3,170	2,239	1,900	991.72
Receivables	3,338	3,425	2,468	2,050	1,059
Prepaid Expenses	12.5	14.18	13.5	11.78	3.42
Other Current Assets	4,963	5,050	3,314	3,145	1,802
Total Current Assets	12,783	12,130	10,859	8,304	7,529
Property, Plant & Equipment	335.43	393.12	274.66	276.98	302.22
Long-Term Investments	0.21	0.21	0.22	-	193.64
Other Intangible Assets	53.48	60.73	0.7	0.34	0.45
Long-Term Deferred Tax Assets	97.54	38.97	94.98	189.88	160.91
Other Long-Term Assets	70.13	58.52	28.81	37.69	32.96
Total Assets	13,340	12,681	11,258	8,809	8,219
Accounts Payable	32.6	50.54	102.72	75.69	73.6
Accrued Expenses	2,428	2,646	2,706	2,141	1,382
Current Portion of Leases	46.54	69.56	45.04	32.3	26.05
Current Income Taxes Payable	136.5	55.74	-	-	-
Current Unearned Revenue	413.3	210.83	106.58	25.95	11.86
Other Current Liabilities	3,930	3,751	3,108	2,029	2,362
Total Current Liabilities	6,987	6,783	6,068	4,303	3,856
Long-Term Leases	126.2	140.01	29.09	63.62	74.97
Long-Term Deferred Tax Liabilities	25.34	2.65	-	0.15	-
Other Long-Term Liabilities	412.4	365.16	257.99	5.47	5.4
Total Liabilities	7,553	7,294	6,357	4,373	3,936
Common Stock	600	600	547.07	547.07	547.07
Additional Paid-In Capital	-	4,306	4,593	4,586	4,579
Retained Earnings	848.68	481.61	-256.43	-696.37	-843.08
Comprensive Income & Other	4,338	0.21	17.15	-	-
Shareholders' Equity	5,787	5,388	4,901	4,436	4,283
Total Liabilities & Equity	13,340	12,681	11,258	8,809	8,219
Total Debt	172.74	209.56	74.12	95.92	101.03
Net Cash (Debt)	4,298	3,431	4,988	3,001	4,563
Net Cash Growth	-6.25%	-31.22%	66.22%	-34.23%	-
Net Cash Per Share	69.02	56.58	85.16	54.86	83.41
Filing Date Shares Outstanding	60	60	54.71	54.71	54.71
Total Common Shares Outstanding	60	60	54.71	54.71	54.71
Working Capital	5,797	5,347	4,790	4,001	3,673
Book Value Per Share	96.45	89.80	89.59	81.09	78.29
Tangible Book Value	5,734	5,327	4,901	4,436	4,283
Tangible Book Value Per Share	95.56	88.78	89.58	81.09	78.28
Machinery	194.33	191.92	193.82	171.92	167.91
Leasehold Improvements	100.09	100.21	100.25	63.74	63.74

Source: S&P Capital IQ. Standard template. Financial Sources.