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

TPEX:3086 Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	142.69	138.38	116.63	116.64	80.82
Short-Term Investments	88.52	86.59	96.74	89.96	61.23
Cash & Short-Term Investments	231.21	224.97	213.37	206.6	142.05
Cash Growth	2.77%	5.44%	3.27%	45.44%	139.96%
Accounts Receivable	26.87	38.05	18.11	41.91	28.58
Other Receivables	1.87	1.43	0.96	0.26	0.48
Receivables	28.74	39.48	19.06	42.17	29.06
Inventory	0.13	0.13	0.13	11.96	14.35
Prepaid Expenses	3.18	11.98	10.67	1.58	1.25
Other Current Assets	0.51	1.11	0.65	0.44	6.92
Total Current Assets	263.77	277.67	243.87	262.75	193.63
Property, Plant & Equipment	80.3	63.17	69.03	71.46	63.58
Long-Term Investments	-	-	7.46	30.17	31.53
Other Intangible Assets	19.43	5.1	12.02	6.02	1.66
Other Long-Term Assets	17.28	17.41	16.92	18.46	20.5
Total Assets	380.78	363.35	349.3	388.86	310.9
Accounts Payable	5.2	9.37	2.96	19.92	5.38
Accrued Expenses	13.97	9.28	14.19	23.86	13.41
Short-Term Debt	-	-	-	-	32.22
Current Portion of Leases	6.06	2.53	5.82	5.01	5.4
Current Income Taxes Payable	-	-	0.12	-	-
Current Unearned Revenue	2.21	3.73	6.59	14.8	29.03
Other Current Liabilities	3.94	3.73	1.89	2.36	2.25
Total Current Liabilities	31.37	28.63	31.57	65.96	87.68
Long-Term Leases	5.21	0.95	3.79	6.86	0.13
Other Long-Term Liabilities	0.2	0.2	0.2	0.2	0.2
Total Liabilities	36.79	29.78	35.56	73.02	88.01
Common Stock	259.72	236.11	222.75	193.69	193.69
Additional Paid-In Capital	29.2	29.2	29.2	29.2	41.69
Retained Earnings	50.17	68.26	61.79	92.94	-12.49
Total Common Equity	339.09	333.57	313.74	315.84	222.89
Minority Interest	4.9	-	-	-	-
Shareholders' Equity	343.99	333.57	313.74	315.84	222.89
Total Liabilities & Equity	380.78	363.35	349.3	388.86	310.9
Total Debt	11.27	3.48	9.6	11.87	37.75
Net Cash (Debt)	219.94	221.49	203.76	194.73	104.3
Net Cash Growth	-0.70%	8.70%	4.64%	86.69%	-
Net Cash Per Share	8.47	8.53	7.84	7.50	5.55
Filing Date Shares Outstanding	25.97	25.97	25.97	25.97	25.97
Total Common Shares Outstanding	25.97	25.97	25.97	25.97	25.97
Working Capital	232.4	249.04	212.3	196.79	105.95
Book Value Per Share	13.06	12.84	12.08	12.16	8.58
Tangible Book Value	319.67	328.46	301.72	309.82	221.23
Tangible Book Value Per Share	12.31	12.65	11.62	11.93	8.52
Land	54.56	54.56	54.56	54.56	54.56
Buildings	3.64	3.64	3.64	3.64	3.64
Machinery	132.84	158.94	157.45	186.85	204.38
Leasehold Improvements	6.4	2.64	1.84	1.83	39.39

Updated Mar 12, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.