Wha Yu Industrial Co., Ltd. (TPE:3419)

Wha Yu Industrial 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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	359.27	335.54	515.59	272.9	382.31	544.37
Short-Term Investments	3.94	3.86	6.17	-	-	-
Cash & Short-Term Investments	363.2	339.4	521.76	272.9	382.31	544.37
Cash Growth	-28.21%	-34.95%	91.19%	-28.62%	-29.77%	-5.81%
Accounts Receivable	517.61	473.28	438.41	810.54	577.01	580.32
Other Receivables	7.01	11.42	1.7	7.42	23.23	26.55
Receivables	524.62	484.69	440.11	817.96	600.23	606.86
Inventory	211.26	186.23	228.23	351.97	334.62	185.19
Prepaid Expenses	3.75	3.04	3.68	4.23	3.12	5.2
Other Current Assets	31.74	37.07	6.68	182.83	15.16	7.46
Total Current Assets	1,135	1,050	1,200	1,630	1,335	1,349
Property, Plant & Equipment	751.99	782.55	802.97	812.19	799.12	693.1
Long-Term Investments	35.46	35.46	35.1	34.54	263.35	260.08
Goodwill	-	-	-	15.41	-	-
Other Intangible Assets	6.88	7.77	7.48	12	4.99	5.71
Other Long-Term Assets	25.21	2.43	3.59	16.07	23.45	45
Total Assets	1,954	1,879	2,050	2,520	2,426	2,353
Accounts Payable	376.07	310.78	227.14	421.63	377.06	341.53
Accrued Expenses	47.45	57.02	51.7	58.72	47.97	53.93
Short-Term Debt	77	-	61.29	61.4	135.88	71.32
Current Portion of Long-Term Debt	55.65	57.87	68.98	57.98	12.22	-
Current Portion of Leases	0.16	0.24	0.23	0.31	0.23	2.86
Current Income Taxes Payable	-	-	2.57	-	-	-
Current Unearned Revenue	10.9	4.32	3.56	26.17	19.85	0.05
Other Current Liabilities	48.03	54.46	39.34	58.91	41.72	42.61
Total Current Liabilities	615.27	484.69	454.81	685.12	634.93	512.29
Long-Term Debt	180.06	193.98	250.06	316.37	353.45	297.87
Long-Term Leases	-	-	-	0.24	-	0.24
Long-Term Unearned Revenue	4	4	5.41	7.31	8.86	7.54
Other Long-Term Liabilities	0.11	0.11	0.44	0.56	0.07	0.07
Total Liabilities	804.16	689.88	720.18	1,018	1,007	829.84
Common Stock	1,205	1,205	1,205	1,205	1,205	1,205
Additional Paid-In Capital	90.27	90.27	201.45	201.45	222.86	222.86
Retained Earnings	-89.33	-39.1	-6.57	138.59	83.2	184.18
Comprehensive Income & Other	-55.79	-67.22	-86.57	-65.04	-94.6	-92.26
Total Common Equity	1,150	1,189	1,313	1,480	1,416	1,520
Minority Interest	-	-	16.3	21.98	3.03	3.56
Shareholders' Equity	1,150	1,189	1,329	1,502	1,419	1,523
Total Liabilities & Equity	1,954	1,879	2,050	2,520	2,426	2,353
Total Debt	312.88	252.09	380.57	436.3	501.79	372.29
Net Cash (Debt)	50.33	87.31	141.19	-163.4	-119.48	172.09
Net Cash Growth	-61.30%	-38.16%	-	-	-	-12.04%
Net Cash Per Share	0.42	0.72	1.17	-1.35	-0.99	1.42
Filing Date Shares Outstanding	120.48	120.48	120.48	120.48	120.48	120.48
Total Common Shares Outstanding	120.48	120.48	120.48	120.48	120.48	120.48
Working Capital	519.31	565.74	745.64	944.78	700.51	836.8
Book Value Per Share	9.54	9.87	10.90	12.28	11.76	12.61
Tangible Book Value	1,143	1,181	1,306	1,452	1,411	1,514
Tangible Book Value Per Share	9.49	9.80	10.84	12.05	11.71	12.57
Land	185.61	185.61	185.61	185.61	185.61	185.61
Buildings	693.44	742.15	712.37	711.81	699.23	365.02
Machinery	609.19	607.44	612.16	610.96	545.42	504.38
Construction In Progress	0.05	0.04	23.45	0.94	-	249.21
Leasehold Improvements	0.27	0.27	0.27	10.53	10.38	11.7

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