Lion Travel Service Co., Ltd. (TPE:2731)

Lion Travel Service Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	6,617	4,981	3,674	2,949	2,898	3,129
Short-Term Investments	180	227.52	12.52	-	90.3	-
Trading Asset Securities	-	-	0.01	0.01	-	-
Cash & Short-Term Investments	6,797	5,208	3,686	2,949	2,988	3,129
Cash Growth	21.26%	41.29%	24.98%	-1.29%	-4.50%	-5.87%
Accounts Receivable	1,022	637.3	693.84	414.18	151.78	153.84
Other Receivables	2.78	7.39	4.58	8.26	14.41	14.76
Receivables	1,024	644.69	698.43	422.43	166.2	168.59
Inventory	0.09	85.62	114.55	100.43	76.04	63.98
Prepaid Expenses	1,624	1,520	1,900	545.78	204.36	236.57
Other Current Assets	282.76	187.99	162.05	176.14	97.9	50.19
Total Current Assets	9,728	7,647	6,561	4,194	3,532	3,648
Property, Plant & Equipment	1,382	1,281	1,387	1,214	1,301	1,742
Long-Term Investments	1,331	1,285	1,012	354.03	112.47	352.24
Goodwill	-	15.02	15.02	15.02	-	-
Other Intangible Assets	31.06	18.24	5.51	6.1	6.63	8.13
Long-Term Deferred Tax Assets	33.33	31.45	269.79	334.54	326.64	159.77
Other Long-Term Assets	179.15	175.55	222.21	268.63	121.38	125.11
Total Assets	12,685	10,454	9,472	6,387	5,401	6,035
Accounts Payable	1,820	1,063	1,174	816.37	226.73	243.14
Accrued Expenses	-	371.59	328.31	150.89	135.55	150.78
Short-Term Debt	7	13	-	150	-	295
Current Portion of Long-Term Debt	-	34.39	45.4	689.96	519.21	102.3
Current Portion of Leases	166.11	149.58	139.94	122.81	113.37	160.72
Current Income Taxes Payable	204.26	26.18	4.37	0.14	1.34	22.09
Current Unearned Revenue	3,676	3,594	2,729	1,425	650.56	560.59
Other Current Liabilities	1,491	186.67	190.22	156.53	139.51	171.55
Total Current Liabilities	7,365	5,438	4,611	3,512	1,786	1,706
Long-Term Debt	48.3	37.77	50.92	590.56	1,030	1,309
Long-Term Leases	737.69	664.9	866.05	742.12	820.87	1,202
Long-Term Unearned Revenue	19.77	19.77	30.82	34.54	34.6	-
Long-Term Deferred Tax Liabilities	1.57	0.19	0.35	-	-	0.09
Other Long-Term Liabilities	88.56	36.83	24.1	11.77	11.36	13.11
Total Liabilities	8,261	6,260	5,649	4,955	3,766	4,320
Common Stock	932.78	932.78	932.28	789.82	747.23	700
Additional Paid-In Capital	1,515	1,515	1,511	1,186	1,211	843.4
Retained Earnings	1,733	1,621	1,451	-607.73	-370.87	92.73
Comprehensive Income & Other	13.98	5.45	-165.04	-108.95	-126.88	-109.13
Total Common Equity	4,195	4,074	3,729	1,259	1,460	1,527
Minority Interest	229.79	118.84	92.96	173.1	173.96	187.85
Shareholders' Equity	4,425	4,193	3,822	1,432	1,634	1,715
Total Liabilities & Equity	12,685	10,454	9,472	6,387	5,401	6,035
Total Debt	959.09	899.64	1,102	2,295	2,483	3,069
Net Cash (Debt)	5,838	4,309	2,584	653.91	504.71	59.86
Net Cash Growth	28.53%	66.75%	295.14%	29.56%	743.22%	-95.61%
Net Cash Per Share	62.16	45.91	27.98	8.51	6.90	0.86
Filing Date Shares Outstanding	93.4	93.28	93.23	78.98	74.72	70
Total Common Shares Outstanding	93.4	93.28	93.23	78.98	74.72	70
Working Capital	2,364	2,209	1,950	682.4	1,746	1,942
Book Value Per Share	44.92	43.68	40.00	15.94	19.54	21.81
Tangible Book Value	4,164	4,041	3,709	1,238	1,454	1,519
Tangible Book Value Per Share	44.58	43.32	39.78	15.67	19.45	21.70
Land	-	39.53	39.53	39.53	39.53	39.53
Buildings	-	30.96	30.96	30.96	30.96	30.96
Machinery	-	851.99	700.58	609.38	599.03	704.23

Source: S&P Global Market Intelligence. Standard template. Financial Sources.