Wha Yu Industrial Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	224.53	335.54	515.59	272.9	382.31
Short-Term Investments	-	3.86	6.17	-	-
Cash & Short-Term Investments	224.53	339.4	521.76	272.9	382.31
Cash Growth	-33.84%	-34.95%	91.19%	-28.62%	-29.77%
Accounts Receivable	566.49	473.28	438.41	810.54	577.01
Other Receivables	3.54	11.42	1.7	7.42	23.23
Receivables	570.03	484.69	440.11	817.96	600.23
Inventory	262.3	186.23	228.23	351.97	334.62
Prepaid Expenses	4.61	4.52	3.68	4.23	3.12
Other Current Assets	31.34	35.59	6.68	182.83	15.16
Total Current Assets	1,093	1,050	1,200	1,630	1,335
Property, Plant & Equipment	721.84	782.55	802.97	812.19	799.12
Long-Term Investments	35.35	35.46	35.1	34.54	263.35
Goodwill	-	-	-	15.41	-
Other Intangible Assets	4.83	7.77	7.48	12	4.99
Other Long-Term Assets	23.18	2.43	3.59	16.07	23.45
Total Assets	1,878	1,879	2,050	2,520	2,426
Accounts Payable	375.04	310.78	227.14	421.63	377.06
Accrued Expenses	56.09	57.69	51.7	58.72	47.97
Short-Term Debt	228	-	61.29	61.4	135.88
Current Portion of Long-Term Debt	55.65	57.87	68.98	57.98	12.22
Current Portion of Leases	0.32	0.24	0.23	0.31	0.23
Current Income Taxes Payable	-	-	2.57	-	-
Current Unearned Revenue	12.2	4.32	3.56	26.17	19.85
Other Current Liabilities	38.88	53.79	39.34	58.91	41.72
Total Current Liabilities	766.18	484.69	454.81	685.12	634.93
Long-Term Debt	138.33	193.98	250.06	316.37	353.45
Long-Term Leases	0.24	-	-	0.24	-
Long-Term Unearned Revenue	3.71	4	5.41	7.31	8.86
Pension & Post-Retirement Benefits	4.79	7.11	9.46	8.74	9.75
Other Long-Term Liabilities	0.41	0.11	0.44	0.56	0.07
Total Liabilities	913.65	689.88	720.18	1,018	1,007
Common Stock	1,205	1,205	1,205	1,205	1,205
Additional Paid-In Capital	0.43	90.27	201.45	201.45	222.86
Retained Earnings	-165.67	-39.1	-6.57	138.59	83.2
Comprehensive Income & Other	-75.2	-67.22	-86.57	-65.04	-94.6
Total Common Equity	964.36	1,189	1,313	1,480	1,416
Minority Interest	-	-	16.3	21.98	3.03
Shareholders' Equity	964.36	1,189	1,329	1,502	1,419
Total Liabilities & Equity	1,878	1,879	2,050	2,520	2,426
Total Debt	422.53	252.09	380.57	436.3	501.79
Net Cash (Debt)	-198	87.31	141.19	-163.4	-119.48
Net Cash Growth	-	-38.16%	-	-	-
Net Cash Per Share	-1.64	0.72	1.17	-1.35	-0.99
Filing Date Shares Outstanding	120.48	120.48	120.48	120.48	120.48
Total Common Shares Outstanding	120.48	120.48	120.48	120.48	120.48
Working Capital	326.64	565.74	745.64	944.78	700.51
Book Value Per Share	8.00	9.87	10.90	12.28	11.76
Tangible Book Value	959.53	1,181	1,306	1,452	1,411
Tangible Book Value Per Share	7.96	9.80	10.84	12.05	11.71
Land	185.61	185.61	185.61	185.61	185.61
Buildings	691.51	742.15	712.37	711.81	699.23
Machinery	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	10.53	10.38

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