USERJOY Technology Co.,Ltd. (TPEX:3546)

USERJOY Technology 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	540.12	361.01	352.3	406.13	631.34	496.8
Short-Term Investments	896.43	1,014	989.2	1,111	769.77	775.93
Cash & Short-Term Investments	1,437	1,375	1,342	1,517	1,401	1,273
Cash Growth	-3.42%	2.47%	-11.55%	8.25%	10.09%	38.64%
Accounts Receivable	166.51	170.95	196.81	166.05	270.35	222.94
Other Receivables	29.7	32.43	28.46	10.93	0.1	-
Receivables	196.21	203.38	225.27	176.98	270.46	222.94
Prepaid Expenses	-	39.62	49.61	37.62	-	-
Other Current Assets	46.42	1	1.95	19.4	64.3	48.92
Total Current Assets	1,679	1,619	1,618	1,751	1,736	1,545
Property, Plant & Equipment	644.95	650.29	107.02	110.4	107.05	98.23
Long-Term Investments	40.43	41.31	41.73	6.84	27.05	9.05
Other Intangible Assets	56.37	38.66	21.82	43.03	35.37	33.53
Long-Term Deferred Tax Assets	2.3	2.5	2.46	2.84	11.02	11.14
Other Long-Term Assets	5.26	4.7	167.11	3.53	4.7	7.84
Total Assets	2,428	2,356	1,958	1,917	1,921	1,704
Accounts Payable	47.24	36.29	44.44	52.6	44.92	31.92
Accrued Expenses	-	147.56	161.71	179.18	248.58	179.41
Current Portion of Long-Term Debt	-	19	-	-	-	-
Current Portion of Leases	11.51	11.58	7.32	7.22	8.94	4.5
Current Income Taxes Payable	18.2	15.42	5.12	12.25	18.86	44.44
Other Current Liabilities	526.94	126.9	192.23	138.89	138.74	106.02
Total Current Liabilities	603.89	356.74	410.81	390.13	460.03	366.3
Long-Term Debt	335.67	345.17	-	-	-	-
Long-Term Leases	1.52	5.24	1.1	2.2	2.16	0.62
Long-Term Deferred Tax Liabilities	7.02	20.58	10.72	11.41	-	-
Other Long-Term Liabilities	14.08	-	-	-	-	-
Total Liabilities	962.17	727.72	423.23	404.34	464.73	370.94
Common Stock	531.16	531.16	505.87	481.78	481.78	458.84
Additional Paid-In Capital	298.37	298.37	297.31	297.3	297.3	297.3
Retained Earnings	495.88	730.44	656.64	722.98	638.47	585.1
Comprehensive Income & Other	140.89	68.42	75.42	10.98	38.78	-7.79
Total Common Equity	1,466	1,628	1,535	1,513	1,456	1,333
Shareholders' Equity	1,466	1,628	1,535	1,513	1,456	1,333
Total Liabilities & Equity	2,428	2,356	1,958	1,917	1,921	1,704
Total Debt	348.7	380.98	8.42	9.42	11.1	5.12
Net Cash (Debt)	1,088	993.66	1,333	1,507	1,390	1,268
Net Cash Growth	-1.12%	-25.46%	-11.56%	8.44%	9.65%	40.39%
Net Cash Per Share	18.51	16.90	22.70	25.64	23.67	21.70
Filing Date Shares Outstanding	58.79	58.43	58.43	58.43	58.43	58.43
Total Common Shares Outstanding	58.79	58.43	58.43	58.43	58.43	58.43
Working Capital	1,075	1,262	1,208	1,361	1,276	1,178
Book Value Per Share	24.94	27.87	26.28	25.90	24.93	22.82
Tangible Book Value	1,410	1,590	1,513	1,470	1,421	1,300
Tangible Book Value Per Share	23.98	27.21	25.90	25.16	24.32	22.25
Land	-	491.28	58.91	58.91	58.91	58.91
Buildings	-	148.37	40.1	40.1	40.1	40.1
Machinery	-	40.15	38.69	35.68	26.85	21.95

Updated Mar 13, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.