Waterfront Philippines, Incorporated (PSE:WPI)

Waterfront Philippines Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Jan 1, 2024	Jan 1, 2023	Dec 31, 2021
Cash & Equivalents	332.83	359.55	393.36	475.95	583.89	843.8
Short-Term Investments	0.93	0.91	2.86	1.28	-	12.96
Cash & Short-Term Investments	333.75	360.45	396.21	477.23	583.89	856.75
Cash Growth	-6.60%	-9.03%	-16.98%	-18.27%	-31.85%	-28.07%
Accounts Receivable	215.51	531.68	1,033	903.67	873.87	259.99
Other Receivables	2,273	562.48	546.82	-	2,240	455.27
Receivables	2,710	1,860	3,259	3,448	3,361	2,510
Inventory	34.24	32.1	31.25	24.95	29.1	23.87
Prepaid Expenses	136.91	42.84	39.62	248.46	248.4	56.91
Other Current Assets	-0	408.32	835.88	659.16	-	242.17
Total Current Assets	3,215	2,704	4,562	4,858	4,223	3,690
Property, Plant & Equipment	14,086	14,152	11,796	11,840	11,119	10,290
Long-Term Investments	72.54	72.54	68.38	70.26	69.94	69.94
Long-Term Deferred Tax Assets	205.62	205.62	200.79	259.31	270.41	268.49
Other Long-Term Assets	7,205	7,457	5,789	4,389	4,726	850.44
Total Assets	24,784	24,591	22,416	21,417	20,409	17,001

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Jan 1, 2024	Jan 1, 2023	Dec 31, 2021
Accounts Payable	590.49	543.8	246.67	1,187	1,693	644.13
Accrued Expenses	160.74	395.89	729.67	-	-	866.03
Short-Term Debt	-	-	-	-	-	1
Current Portion of Long-Term Debt	241	241	296	340	595	1,010
Current Portion of Leases	16.13	2.79	3.94	2.8	0.12	1.34
Current Income Taxes Payable	11.82	38.07	65.81	76.47	54.33	40.28
Current Unearned Revenue	-	-	-	-	-	0.29
Other Current Liabilities	1,048	419.1	343.38	63.52	32.95	114.85
Total Current Liabilities	2,068	1,641	1,685	1,670	2,375	2,678
Long-Term Debt	1,780	1,900	2,140	2,435	2,775	-
Long-Term Leases	144.21	144.21	148.12	146.11	128.02	128.13
Long-Term Unearned Revenue	-	159.02	232.44	-	-	-
Pension & Post-Retirement Benefits	10.27	-	-	-	-	-
Long-Term Deferred Tax Liabilities	2,887	2,887	2,375	2,453	2,400	2,092
Other Long-Term Liabilities	1,256	1,253	1,152	1,624	463.09	432.97
Total Liabilities	8,145	7,984	7,733	8,328	8,141	5,331

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Jan 1, 2024	Jan 1, 2023	Dec 31, 2021
Common Stock	2,499	2,499	2,499	2,499	2,499	2,499
Additional Paid-In Capital	706.36	706.36	706.36	706.36	706.36	706.36
Retained Earnings	3,578	3,535	3,337	2,281	2,052	1,847
Comprehensive Income & Other	6,989	6,983	5,798	6,003	5,758	5,403
Total Common Equity	13,772	13,724	12,340	11,489	11,015	10,455
Minority Interest	2,867	2,884	2,343	1,599	1,252	1,215
Shareholders' Equity	16,638	16,607	14,683	13,089	12,267	11,670
Total Liabilities & Equity	24,784	24,591	22,416	21,417	20,409	17,001

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Jan 1, 2024	Jan 1, 2023	Dec 31, 2021
Total Debt	2,181	2,288	2,588	2,924	3,498	1,141
Net Cash (Debt)	-1,848	-1,928	-2,192	-2,447	-2,914	-283.83
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.74	-0.77	-0.88	-0.98	-1.17	-0.11
Filing Date Shares Outstanding	2,499	2,499	2,499	2,499	2,499	2,499
Total Common Shares Outstanding	2,499	2,499	2,499	2,499	2,499	2,499
Working Capital	1,147	1,063	2,877	3,188	1,847	1,012
Book Value Per Share	5.51	5.49	4.94	4.60	4.41	4.18
Tangible Book Value	13,772	13,724	12,340	11,489	11,015	10,455
Tangible Book Value Per Share	5.51	5.49	4.94	4.60	4.41	4.18
Land	-	7,553	5,807	5,539	4,726	4,226
Buildings	-	8,148	7,538	7,523	7,401	7,434
Machinery	-	2,235	1,988	1,977	1,976	1,575
Construction In Progress	-	1,106	1,027	994.18	896.3	644.35
Leasehold Improvements	-	26.34	26.34	26.3	25.06	25.06

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 25, 2026

Data Sources Report a data error