Wayi International Digital Entertainment Co., Ltd. (TPEX: 3086)

Wayi International Digital Entertainment Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	170.88	138.38	116.63	116.64	80.82	59.2
Short-Term Investments	67.1	86.59	96.74	89.96	61.23	-
Cash & Short-Term Investments	237.97	224.97	213.37	206.6	142.05	59.2
Cash Growth	3.94%	5.44%	3.27%	45.44%	139.96%	-67.76%
Accounts Receivable	24.63	38.05	18.11	41.91	28.58	8.48
Other Receivables	1.92	1.43	0.96	0.26	0.48	1.52
Receivables	26.55	39.48	19.06	42.17	29.06	10
Inventory	0.13	0.13	0.13	11.96	14.35	1.62
Prepaid Expenses	4.27	11.98	10.67	1.58	1.25	2.05
Other Current Assets	0.56	1.11	0.65	0.44	6.92	104.3
Total Current Assets	269.48	277.67	243.87	262.75	193.63	177.17
Property, Plant & Equipment	75.09	63.17	69.03	71.46	63.58	88.76
Long-Term Investments	-	-	7.46	30.17	31.53	30.69
Other Intangible Assets	20.51	5.1	12.02	6.02	1.66	0.36
Other Long-Term Assets	20.06	17.41	16.92	18.46	20.5	3.88
Total Assets	385.14	363.35	349.3	388.86	310.9	300.86
Accounts Payable	6.06	9.37	2.96	19.92	5.38	6.02
Accrued Expenses	11.65	9.28	14.19	23.86	13.41	7.77
Short-Term Debt	-	-	-	-	32.22	47.22
Current Portion of Leases	6.02	2.53	5.82	5.01	5.4	8.66
Current Income Taxes Payable	-	-	0.12	-	-	-
Current Unearned Revenue	1.88	3.73	6.59	14.8	29.03	44.2
Other Current Liabilities	14.11	3.73	1.89	2.36	2.25	1.44
Total Current Liabilities	39.72	28.63	31.57	65.96	87.68	115.31
Long-Term Debt	-	-	-	-	-	60
Long-Term Leases	6.74	0.95	3.79	6.86	0.13	4.23
Other Long-Term Liabilities	0.2	0.2	0.2	0.2	0.2	0.2
Total Liabilities	46.66	29.78	35.56	73.02	88.01	179.74
Common Stock	259.72	236.11	222.75	193.69	193.69	134.17
Additional Paid-In Capital	29.2	29.2	29.2	29.2	41.69	-
Retained Earnings	49.56	68.26	61.79	92.94	-12.49	-13.06
Total Common Equity	338.49	333.57	313.74	315.84	222.89	121.12
Shareholders' Equity	338.49	333.57	313.74	315.84	222.89	121.12
Total Liabilities & Equity	385.14	363.35	349.3	388.86	310.9	300.86
Total Debt	12.76	3.48	9.6	11.87	37.75	120.11
Net Cash (Debt)	225.21	221.49	203.76	194.73	104.3	-60.91
Net Cash Growth	0.48%	8.70%	4.64%	86.69%	-	-
Net Cash Per Share	8.67	8.53	7.84	7.50	5.55	-3.39
Filing Date Shares Outstanding	25.97	25.97	25.97	25.97	25.97	17.99
Total Common Shares Outstanding	25.97	25.97	25.97	25.97	25.97	17.99
Working Capital	229.77	249.04	212.3	196.79	105.95	61.85
Book Value Per Share	13.03	12.84	12.08	12.16	8.58	6.73
Tangible Book Value	317.98	328.46	301.72	309.82	221.23	120.76
Tangible Book Value Per Share	12.24	12.65	11.62	11.93	8.52	6.71
Land	54.56	54.56	54.56	54.56	54.56	54.56
Buildings	3.64	3.64	3.64	3.64	3.64	3.64
Machinery	128.26	158.94	157.45	186.85	204.38	204.08
Leasehold Improvements	3.26	2.64	1.84	1.83	39.39	39.39

Source: S&P Capital IQ. Standard template. Financial Sources.