Wha Yu Industrial Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	304.4	224.53	335.54	515.59	272.9	382.31
Short-Term Investments	-	-	3.86	6.17	-	-
Cash & Short-Term Investments	304.4	224.53	339.4	521.76	272.9	382.31
Cash Growth	-16.19%	-33.84%	-34.95%	91.19%	-28.62%	-29.77%
Accounts Receivable	545.15	566.49	473.28	438.41	810.54	577.01
Other Receivables	4.85	3.54	11.42	1.7	7.42	23.23
Receivables	550	570.03	484.69	440.11	817.96	600.23
Inventory	261.41	262.3	186.23	228.23	351.97	334.62
Prepaid Expenses	5.4	4.61	4.52	3.68	4.23	3.12
Other Current Assets	34.21	31.34	35.59	6.68	182.83	15.16
Total Current Assets	1,155	1,093	1,050	1,200	1,630	1,335
Property, Plant & Equipment	733.14	721.84	782.55	802.97	812.19	799.12
Long-Term Investments	35.35	35.35	35.46	35.1	34.54	263.35
Goodwill	-	-	-	-	15.41	-
Other Intangible Assets	4.05	4.83	7.77	7.48	12	4.99
Other Long-Term Assets	22.55	23.18	2.43	3.59	16.07	23.45
Total Assets	1,951	1,878	1,879	2,050	2,520	2,426
Accounts Payable	364.13	375.04	310.78	227.14	421.63	377.06
Accrued Expenses	44.27	56.09	57.69	51.7	58.72	47.97
Short-Term Debt	338	228	-	61.29	61.4	135.88
Current Portion of Long-Term Debt	55.65	55.65	57.87	68.98	57.98	12.22
Current Portion of Leases	7.4	0.32	0.24	0.23	0.31	0.23
Current Income Taxes Payable	-	-	-	2.57	-	-
Current Unearned Revenue	10.9	12.2	4.32	3.56	26.17	19.85
Other Current Liabilities	44.8	38.88	53.79	39.34	58.91	41.72
Total Current Liabilities	865.14	766.18	484.69	454.81	685.12	634.93
Long-Term Debt	124.41	138.33	193.98	250.06	316.37	353.45
Long-Term Leases	12.54	0.24	-	-	0.24	-
Long-Term Unearned Revenue	3.48	3.71	4	5.41	7.31	8.86
Pension & Post-Retirement Benefits	4.71	4.79	7.11	9.46	8.74	9.75
Other Long-Term Liabilities	0.41	0.41	0.11	0.44	0.56	0.07
Total Liabilities	1,011	913.65	689.88	720.18	1,018	1,007
Common Stock	1,205	1,205	1,205	1,205	1,205	1,205
Additional Paid-In Capital	0.43	0.43	90.27	201.45	201.45	222.86
Retained Earnings	-204.52	-165.67	-39.1	-6.57	138.59	83.2
Comprehensive Income & Other	-60.88	-75.2	-67.22	-86.57	-65.04	-94.6
Total Common Equity	939.83	964.36	1,189	1,313	1,480	1,416
Minority Interest	-	-	-	16.3	21.98	3.03
Shareholders' Equity	939.83	964.36	1,189	1,329	1,502	1,419
Total Liabilities & Equity	1,951	1,878	1,879	2,050	2,520	2,426
Total Debt	538	422.53	252.09	380.57	436.3	501.79
Net Cash (Debt)	-233.6	-198	87.31	141.19	-163.4	-119.48
Net Cash Growth	-	-	-38.16%	-	-	-
Net Cash Per Share	-1.94	-1.64	0.72	1.17	-1.35	-0.99
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	290.29	326.64	565.74	745.64	944.78	700.51
Book Value Per Share	7.80	8.00	9.87	10.90	12.28	11.76
Tangible Book Value	935.78	959.53	1,181	1,306	1,452	1,411
Tangible Book Value Per Share	7.77	7.96	9.80	10.84	12.05	11.71
Land	185.61	185.61	185.61	185.61	185.61	185.61
Buildings	696.44	691.51	742.15	712.37	711.81	699.23
Machinery	635.4	626.21	607.44	612.16	610.96	545.42
Construction In Progress	-	0.11	0.04	23.45	0.94	-
Leasehold Improvements	0.27	0.27	0.27	0.27	10.53	10.38