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

Wha Yu Industrial Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	335.54	515.59	272.9	382.31	544.37
Short-Term Investments	3.86	6.17	-	-	-
Cash & Short-Term Investments	339.4	521.76	272.9	382.31	544.37
Cash Growth	-34.95%	91.19%	-28.62%	-29.77%	-5.81%
Accounts Receivable	473.28	438.41	810.54	577.01	580.32
Other Receivables	11.42	1.7	7.42	23.23	26.55
Receivables	484.69	440.11	817.96	600.23	606.86
Inventory	183.38	228.23	351.97	334.62	185.19
Prepaid Expenses	-	3.68	4.23	3.12	5.2
Other Current Assets	42.97	6.68	182.83	15.16	7.46
Total Current Assets	1,050	1,200	1,630	1,335	1,349
Property, Plant & Equipment	31.64	802.97	812.19	799.12	693.1
Long-Term Investments	35.46	35.1	34.54	263.35	260.08
Goodwill	-	-	15.41	-	-
Other Intangible Assets	7.77	7.48	12	4.99	5.71
Other Long-Term Assets	753.34	3.59	16.07	23.45	45
Total Assets	1,879	2,050	2,520	2,426	2,353
Accounts Payable	310.78	227.14	421.63	377.06	341.53
Accrued Expenses	115.8	51.7	58.72	47.97	53.93
Short-Term Debt	-	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	0.24	0.23	0.31	0.23	2.86
Current Income Taxes Payable	-	2.57	-	-	-
Current Unearned Revenue	-	3.56	26.17	19.85	0.05
Other Current Liabilities	-	39.34	58.91	41.72	42.61
Total Current Liabilities	484.69	454.81	685.12	634.93	512.29
Long-Term Debt	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	0.11	0.44	0.56	0.07	0.07
Total Liabilities	689.88	720.18	1,018	1,007	829.84
Common Stock	1,205	1,205	1,205	1,205	1,205
Additional Paid-In Capital	-	201.45	201.45	222.86	222.86
Retained Earnings	-39.1	-6.57	138.59	83.2	184.18
Comprehensive Income & Other	23.05	-86.57	-65.04	-94.6	-92.26
Total Common Equity	1,189	1,313	1,480	1,416	1,520
Minority Interest	-	16.3	21.98	3.03	3.56
Shareholders' Equity	1,189	1,329	1,502	1,419	1,523
Total Liabilities & Equity	1,879	2,050	2,520	2,426	2,353
Total Debt	252.09	380.57	436.3	501.79	372.29
Net Cash (Debt)	87.31	141.19	-163.4	-119.48	172.09
Net Cash Growth	-38.16%	-	-	-	-12.04%
Net Cash Per Share	0.72	1.17	-1.35	-0.99	1.42
Filing Date Shares Outstanding	120.63	120.48	120.48	120.48	120.48
Total Common Shares Outstanding	120.63	120.48	120.48	120.48	120.48
Working Capital	565.74	745.64	944.78	700.51	836.8
Book Value Per Share	9.85	10.90	12.28	11.76	12.61
Tangible Book Value	1,181	1,306	1,452	1,411	1,514
Tangible Book Value Per Share	9.79	10.84	12.05	11.71	12.57
Land	-	185.61	185.61	185.61	185.61
Buildings	-	712.37	711.81	699.23	365.02
Machinery	-	612.16	610.96	545.42	504.38
Construction In Progress	-	23.45	0.94	-	249.21
Leasehold Improvements	-	0.27	10.53	10.38	11.7

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