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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	315.75	335.54	515.59	272.9	382.31	544.37
Short-Term Investments	-	3.86	6.17	-	-	-
Cash & Short-Term Investments	315.75	339.4	521.76	272.9	382.31	544.37
Cash Growth	-34.09%	-34.95%	91.19%	-28.62%	-29.77%	-5.81%
Accounts Receivable	661.69	473.28	438.41	810.54	577.01	580.32
Other Receivables	5.82	11.42	1.7	7.42	23.23	26.55
Receivables	667.51	484.69	440.11	817.96	600.23	606.86
Inventory	206.69	186.23	228.23	351.97	334.62	185.19
Prepaid Expenses	5.99	3.04	3.68	4.23	3.12	5.2
Other Current Assets	19.94	37.07	6.68	182.83	15.16	7.46
Total Current Assets	1,216	1,050	1,200	1,630	1,335	1,349
Property, Plant & Equipment	728.22	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	5.21	7.77	7.48	12	4.99	5.71
Other Long-Term Assets	24	2.43	3.59	16.07	23.45	45
Total Assets	2,009	1,879	2,050	2,520	2,426	2,353
Accounts Payable	361.31	310.78	227.14	421.63	377.06	341.53
Accrued Expenses	52.76	57.02	51.7	58.72	47.97	53.93
Short-Term Debt	338	-	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	-	0.24	0.23	0.31	0.23	2.86
Current Income Taxes Payable	-	-	2.57	-	-	-
Current Unearned Revenue	6.79	4.32	3.56	26.17	19.85	0.05
Other Current Liabilities	41.3	54.46	39.34	58.91	41.72	42.61
Total Current Liabilities	855.81	484.69	454.81	685.12	634.93	512.29
Long-Term Debt	152.24	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
Pension & Post-Retirement Benefits	4.62	7.11	9.46	8.74	9.75	11.83
Other Long-Term Liabilities	0.11	0.11	0.44	0.56	0.07	0.07
Total Liabilities	1,017	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	-112.63	-39.1	-6.57	138.59	83.2	184.18
Comprehensive Income & Other	-100.53	-67.22	-86.57	-65.04	-94.6	-92.26
Total Common Equity	992.06	1,189	1,313	1,480	1,416	1,520
Minority Interest	-	-	16.3	21.98	3.03	3.56
Shareholders' Equity	992.06	1,189	1,329	1,502	1,419	1,523
Total Liabilities & Equity	2,009	1,879	2,050	2,520	2,426	2,353
Total Debt	545.89	252.09	380.57	436.3	501.79	372.29
Net Cash (Debt)	-230.14	87.31	141.19	-163.4	-119.48	172.09
Net Cash Growth	-	-38.16%	-	-	-	-12.04%
Net Cash Per Share	-1.91	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	360.06	565.74	745.64	944.78	700.51	836.8
Book Value Per Share	8.23	9.87	10.90	12.28	11.76	12.61
Tangible Book Value	986.85	1,181	1,306	1,452	1,411	1,514
Tangible Book Value Per Share	8.19	9.80	10.84	12.05	11.71	12.57
Land	185.61	185.61	185.61	185.61	185.61	185.61
Buildings	682.95	742.15	712.37	711.81	699.23	365.02
Machinery	607.88	607.44	612.16	610.96	545.42	504.38
Construction In Progress	0.01	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.