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104 (TPE:3130) Long-Term Capital Lease Obligation

: NT$105 Mil (As of Dec. 2023)
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104's Long-Term Capital Lease Obligation for the quarter that ended in Dec. 2023 was NT$105 Mil.

104's quarterly Long-Term Capital Lease Obligation declined from Jun. 2023 (NT$53 Mil) to Sep. 2023 (NT$50 Mil) but then increased from Sep. 2023 (NT$50 Mil) to Dec. 2023 (NT$105 Mil).

104's annual Long-Term Capital Lease Obligation increased from Dec. 2021 (NT$36 Mil) to Dec. 2022 (NT$58 Mil) and increased from Dec. 2022 (NT$58 Mil) to Dec. 2023 (NT$105 Mil).


104 Long-Term Capital Lease Obligation Historical Data

The historical data trend for 104's Long-Term Capital Lease Obligation can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

* Premium members only.

104 Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Long-Term Capital Lease Obligation
Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 47.00 44.73 36.45 57.86 104.69

104 Quarterly Data
Mar19 Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23
Long-Term Capital Lease Obligation Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 57.86 49.79 52.76 50.49 104.69

104  (TPE:3130) Long-Term Capital Lease Obligation Explanation

Long-Term Capital Lease Obligation are the amount due for long-term asset lease agreements that are nearly equivalent to asset purchases. Capital lease obligations are installment payments that constitute a payment of principal plus interest for the capital lease. The Short-Term Capital Lease Obligation is the portion of a Long-Term Capital Lease Obligation that is due over the next year.

Under US Generally Accepted Accounting Principles (GAAP), a capital lease is essentially equivalent to a purchase by the lessee if it meets the following criteria:

1. Ownership of the asset is transferred to the lessee at the end of the lease term;
2. The lease contains a bargain purchase option to buy the equipment at less than fair market value;
3. The lease term equals or exceeds 75% of the asset's estimated useful life;
4. The present value of the lease payments equals or exceeds 90% of the total original cost of the equipment.

104 Long-Term Capital Lease Obligation Related Terms

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104 (TPE:3130) Business Description

Industry
Traded in Other Exchanges
N/A
Address
No. 119-1, Baozhong Road, 10th Floor, Xindian District, New Taipei City, Taipei, TWN, 231
104 Corp is engaged in providing online recruitment services. The company through its website provides recruitment advertisements, business advertisements, senior executives hunting services, human resource management software, and others. Geographically, it derives a majority of its revenue from Taiwan.

104 (TPE:3130) Headlines

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