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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	258.41	335.54	515.59	272.9	382.31	544.37
Short-Term Investments	3.51	3.86	6.17	-	-	-
Cash & Short-Term Investments	261.92	339.4	521.76	272.9	382.31	544.37
Cash Growth	-45.30%	-34.95%	91.19%	-28.62%	-29.77%	-5.81%
Accounts Receivable	591.78	473.28	438.41	810.54	577.01	580.32
Other Receivables	2.44	11.42	1.7	7.42	23.23	26.55
Receivables	594.22	484.69	440.11	817.96	600.23	606.86
Inventory	192.25	186.23	228.23	351.97	334.62	185.19
Prepaid Expenses	-	3.04	3.68	4.23	3.12	5.2
Other Current Assets	29.35	37.07	6.68	182.83	15.16	7.46
Total Current Assets	1,078	1,050	1,200	1,630	1,335	1,349
Property, Plant & Equipment	735.71	782.55	802.97	812.19	799.12	693.1
Long-Term Investments	35.52	35.46	35.1	34.54	263.35	260.08
Goodwill	-	-	-	15.41	-	-
Other Intangible Assets	6.18	7.77	7.48	12	4.99	5.71
Other Long-Term Assets	23.23	2.43	3.59	16.07	23.45	45
Total Assets	1,878	1,879	2,050	2,520	2,426	2,353
Accounts Payable	337.91	310.78	227.14	421.63	377.06	341.53
Accrued Expenses	-	57.02	51.7	58.72	47.97	53.93
Short-Term Debt	198	-	61.29	61.4	135.88	71.32
Current Portion of Long-Term Debt	-	57.87	68.98	57.98	12.22	-
Current Portion of Leases	0.07	0.24	0.23	0.31	0.23	2.86
Current Income Taxes Payable	-	-	2.57	-	-	-
Current Unearned Revenue	-	4.32	3.56	26.17	19.85	0.05
Other Current Liabilities	164.15	54.46	39.34	58.91	41.72	42.61
Total Current Liabilities	700.14	484.69	454.81	685.12	634.93	512.29
Long-Term Debt	166.15	193.98	250.06	316.37	353.45	297.87
Long-Term Leases	-	-	-	0.24	-	0.24
Long-Term Unearned Revenue	-	4	5.41	7.31	8.86	7.54
Other Long-Term Liabilities	8.77	0.11	0.44	0.56	0.07	0.07
Total Liabilities	875.06	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	0.43	90.27	201.45	201.45	222.86	222.86
Retained Earnings	-80.66	-39.1	-6.57	138.59	83.2	184.18
Comprehensive Income & Other	-121.24	-67.22	-86.57	-65.04	-94.6	-92.26
Total Common Equity	1,003	1,189	1,313	1,480	1,416	1,520
Minority Interest	-	-	16.3	21.98	3.03	3.56
Shareholders' Equity	1,003	1,189	1,329	1,502	1,419	1,523
Total Liabilities & Equity	1,878	1,879	2,050	2,520	2,426	2,353
Total Debt	364.22	252.09	380.57	436.3	501.79	372.29
Net Cash (Debt)	-102.3	87.31	141.19	-163.4	-119.48	172.09
Net Cash Growth	-	-38.16%	-	-	-	-12.04%
Net Cash Per Share	-0.85	0.72	1.17	-1.35	-0.99	1.42
Filing Date Shares Outstanding	121.15	120.48	120.48	120.48	120.48	120.48
Total Common Shares Outstanding	121.15	120.48	120.48	120.48	120.48	120.48
Working Capital	377.6	565.74	745.64	944.78	700.51	836.8
Book Value Per Share	8.28	9.87	10.90	12.28	11.76	12.61
Tangible Book Value	997.14	1,181	1,306	1,452	1,411	1,514
Tangible Book Value Per Share	8.23	9.80	10.84	12.05	11.71	12.57
Land	-	185.61	185.61	185.61	185.61	185.61
Buildings	-	742.15	712.37	711.81	699.23	365.02
Machinery	-	607.44	612.16	610.96	545.42	504.38
Construction In Progress	-	0.04	23.45	0.94	-	249.21
Leasehold Improvements	-	0.27	0.27	10.53	10.38	11.7

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