Wha Yu Industrial Co., Ltd. (TPE:3419)
Taiwan · Delayed Price · Currency is TWD 11.70
-0.30 (-2.50%)
Sep 3, 2026, 1:30 PM CST
Wha Yu Industrial Balance Sheet
Financials in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | 186.33 | 224.53 | 335.54 | 515.59 | 272.9 | 382.31 |
Short-Term Investments | - | - | 3.86 | 6.17 | - | - |
Cash & Short-Term Investments | 186.33 | 224.53 | 339.4 | 521.76 | 272.9 | 382.31 |
Cash Growth | -28.86% | -33.84% | -34.95% | 91.19% | -28.62% | -29.77% |
Accounts Receivable | 609.96 | 566.49 | 473.28 | 438.41 | 810.54 | 577.01 |
Other Receivables | 1.5 | 3.54 | 11.42 | 1.7 | 7.42 | 23.23 |
Receivables | 611.45 | 570.03 | 484.69 | 440.11 | 817.96 | 600.23 |
Inventory | 272.44 | 262.3 | 186.23 | 228.23 | 351.97 | 334.62 |
Prepaid Expenses | 4.78 | 4.61 | 4.52 | 3.68 | 4.23 | 3.12 |
Other Current Assets | 39.71 | 31.34 | 35.59 | 6.68 | 182.83 | 15.16 |
Total Current Assets | 1,115 | 1,093 | 1,050 | 1,200 | 1,630 | 1,335 |
Property, Plant & Equipment | 714.83 | 721.84 | 782.55 | 802.97 | 812.19 | 799.12 |
Long-Term Investments | 32.39 | 35.35 | 35.46 | 35.1 | 34.54 | 263.35 |
Goodwill | - | - | - | - | 15.41 | - |
Other Intangible Assets | 5.58 | 4.83 | 7.77 | 7.48 | 12 | 4.99 |
Other Long-Term Assets | 20.78 | 23.18 | 2.43 | 3.59 | 16.07 | 23.45 |
Total Assets | 1,888 | 1,878 | 1,879 | 2,050 | 2,520 | 2,426 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
Accounts Payable | 381.46 | 375.04 | 310.78 | 227.14 | 421.63 | 377.06 |
Accrued Expenses | 45.31 | 56.09 | 57.69 | 51.7 | 58.72 | 47.97 |
Short-Term Debt | 325 | 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 | 7.54 | 0.32 | 0.24 | 0.23 | 0.31 | 0.23 |
Current Income Taxes Payable | - | - | - | 2.57 | - | - |
Current Unearned Revenue | 10.27 | 12.2 | 4.32 | 3.56 | 26.17 | 19.85 |
Other Current Liabilities | 41.17 | 38.88 | 53.79 | 39.34 | 58.91 | 41.72 |
Total Current Liabilities | 866.4 | 766.18 | 484.69 | 454.81 | 685.12 | 634.93 |
Long-Term Debt | 110.5 | 138.33 | 193.98 | 250.06 | 316.37 | 353.45 |
Long-Term Leases | 10.6 | 0.24 | - | - | 0.24 | - |
Long-Term Unearned Revenue | 3.25 | 3.71 | 4 | 5.41 | 7.31 | 8.86 |
Pension & Post-Retirement Benefits | 4.65 | 4.79 | 7.11 | 9.46 | 8.74 | 9.75 |
Other Long-Term Liabilities | 0.26 | 0.41 | 0.11 | 0.44 | 0.56 | 0.07 |
Total Liabilities | 995.67 | 913.65 | 689.88 | 720.18 | 1,018 | 1,007 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
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 | -254.41 | -165.67 | -39.1 | -6.57 | 138.59 | 83.2 |
Comprehensive Income & Other | -58.19 | -75.2 | -67.22 | -86.57 | -65.04 | -94.6 |
Total Common Equity | 892.63 | 964.36 | 1,189 | 1,313 | 1,480 | 1,416 |
Minority Interest | - | - | - | 16.3 | 21.98 | 3.03 |
Shareholders' Equity | 892.63 | 964.36 | 1,189 | 1,329 | 1,502 | 1,419 |
Total Liabilities & Equity | 1,888 | 1,878 | 1,879 | 2,050 | 2,520 | 2,426 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
Total Debt | 509.3 | 422.53 | 252.09 | 380.57 | 436.3 | 501.79 |
Net Cash (Debt) | -322.97 | -198 | 87.31 | 141.19 | -163.4 | -119.48 |
Net Cash Growth | - | - | -38.16% | - | - | - |
Net Cash Per Share | -2.68 | -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 | 248.31 | 326.64 | 565.74 | 745.64 | 944.78 | 700.51 |
Book Value Per Share | 7.41 | 8.00 | 9.87 | 10.90 | 12.28 | 11.76 |
Tangible Book Value | 887.05 | 959.53 | 1,181 | 1,306 | 1,452 | 1,411 |
Tangible Book Value Per Share | 7.36 | 7.96 | 9.80 | 10.84 | 12.05 | 11.71 |
Land | 185.61 | 185.61 | 185.61 | 185.61 | 185.61 | 185.61 |
Buildings | 698.53 | 691.51 | 742.15 | 712.37 | 711.81 | 699.23 |
Machinery | 625.92 | 626.21 | 607.44 | 612.16 | 610.96 | 545.42 |
Construction In Progress | 0.69 | 0.11 | 0.04 | 23.45 | 0.94 | - |
Leasehold Improvements | 0.27 | 0.27 | 0.27 | 0.27 | 10.53 | 10.38 |