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

TPEX:3086 Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	103.96	153.01	142.69	138.38	116.63	116.64
Short-Term Investments	64.34	44	88.52	86.59	96.74	89.96
Cash & Short-Term Investments	168.3	197.01	231.21	224.97	213.37	206.6
Cash Growth	-20.55%	-14.79%	2.77%	5.44%	3.27%	45.44%
Accounts Receivable	29.16	33.55	26.87	38.05	18.11	41.91
Other Receivables	0.76	1.24	1.87	1.43	0.96	0.26
Receivables	29.91	34.78	28.74	39.48	19.06	42.17
Inventory	-	-	0.13	0.13	0.13	11.96
Prepaid Expenses	23.49	3.74	2.12	8.2	10.67	1.58
Other Current Assets	2.93	16.05	1.58	4.89	0.65	0.44
Total Current Assets	224.63	251.58	263.77	277.67	243.87	262.75
Property, Plant & Equipment	84.89	74.25	80.3	63.17	69.03	71.46
Long-Term Investments	-	-	-	-	7.46	30.17
Other Intangible Assets	25.69	18.51	19.43	5.1	12.02	6.02
Long-Term Deferred Tax Assets	0.09	0.03	-	-	-	-
Other Long-Term Assets	3.2	16.91	17.28	17.41	16.92	18.46
Total Assets	338.49	361.28	380.78	363.35	349.3	388.86

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	6.7	7.93	5.2	9.37	2.96	19.92
Accrued Expenses	-	15.71	13.97	9.28	14.19	23.86
Current Portion of Leases	3.54	6.11	6.06	2.53	5.82	5.01
Current Income Taxes Payable	-	-	-	-	0.12	-
Current Unearned Revenue	0.43	0.38	2.21	5.26	6.59	14.8
Other Current Liabilities	20.14	4.05	3.94	2.2	1.89	2.36
Total Current Liabilities	30.8	34.19	31.37	28.63	31.57	65.96
Long-Term Leases	1.45	1.92	5.21	0.95	3.79	6.86
Long-Term Deferred Tax Liabilities	0.01	-	-	-	-	-
Other Long-Term Liabilities	-	-	0.2	0.2	0.2	0.2
Total Liabilities	32.26	36.1	36.79	29.78	35.56	73.02

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	272.71	272.71	259.72	236.11	222.75	193.69
Additional Paid-In Capital	29.2	29.2	29.2	29.2	29.2	29.2
Retained Earnings	-0.54	18.01	16.28	68.26	61.79	92.94
Comprehensive Income & Other	-0.16	-1.74	33.89	-	-	-
Total Common Equity	301.22	318.18	339.09	333.57	313.74	315.84
Minority Interest	5.02	7	4.9	-	-	-
Shareholders' Equity	306.23	325.17	343.99	333.57	313.74	315.84
Total Liabilities & Equity	338.49	361.28	380.78	363.35	349.3	388.86

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	4.99	8.03	11.27	3.48	9.6	11.87
Net Cash (Debt)	163.31	188.98	219.94	221.49	203.76	194.73
Net Cash Growth	-19.78%	-14.07%	-0.70%	8.70%	4.64%	86.69%
Net Cash Per Share	0.57	0.69	0.81	0.81	0.75	0.71
Filing Date Shares Outstanding	257.38	272.71	272.71	272.71	272.7	272.7
Total Common Shares Outstanding	257.38	272.71	272.71	272.71	272.7	272.7
Working Capital	193.83	217.4	232.4	249.04	212.3	196.79
Book Value Per Share	1.17	1.17	1.24	1.22	1.15	1.16
Tangible Book Value	275.53	299.67	319.67	328.46	301.72	309.82
Tangible Book Value Per Share	1.07	1.10	1.17	1.20	1.11	1.14
Land	-	54.56	54.56	54.56	54.56	54.56
Buildings	-	3.64	3.64	3.64	3.64	3.64
Machinery	-	100.21	132.84	158.94	157.45	186.85
Leasehold Improvements	-	6.4	6.4	2.64	1.84	1.83

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 19, 2026

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