Wholetech System Hitech Limited (TPEX:3402)

Wholetech System Hitech 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	2,471	2,437	3,242	2,098	2,366	890.82
Cash & Short-Term Investments	2,471	2,437	3,242	2,098	2,366	890.82
Cash Growth	-12.69%	-24.84%	54.54%	-11.33%	165.60%	-9.00%
Accounts Receivable	2,208	1,690	1,337	1,738	1,863	1,858
Other Receivables	12.91	29.55	20.07	25.02	30.71	40.16
Receivables	2,221	1,719	1,357	1,763	1,894	1,898
Inventory	679.03	746.68	746.3	1,339	1,177	510.8
Other Current Assets	181.03	81.03	180.39	171.09	26.81	24.88
Total Current Assets	5,552	4,984	5,525	5,371	5,464	3,325
Property, Plant & Equipment	1,389	1,290	926.13	701.61	640.14	452.82
Goodwill	10.5	10.5	10.5	10.5	10.5	10.5
Long-Term Deferred Tax Assets	25.97	25.71	28.68	23.42	21.51	22.52
Other Long-Term Assets	13.82	10.45	32.57	35.51	36.95	40.85
Total Assets	6,991	6,321	6,523	6,142	6,173	3,851

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	2,278	1,980	1,452	1,832	1,766	1,694
Accrued Expenses	260.06	384.48	362.82	290.76	294.05	200.48
Short-Term Debt	181.82	89.15	41.14	363.14	265	71.28
Current Portion of Leases	-	-	0.06	0.79	2.17	2.2
Current Income Taxes Payable	83.89	88.44	107.97	95.29	90.69	37.7
Current Unearned Revenue	1,374	1,260	2,248	1,480	1,777	50.22
Other Current Liabilities	508.58	69.88	60.04	45.06	40.4	44.04
Total Current Liabilities	4,686	3,872	4,272	4,107	4,235	2,100
Long-Term Leases	-	-	-	0.06	0.84	1.54
Pension & Post-Retirement Benefits	48.28	49.01	44.88	46.09	49.34	46.05
Long-Term Deferred Tax Liabilities	97.29	84.57	74.16	75.23	69.03	63.13
Other Long-Term Liabilities	44.91	53.46	67.92	45.19	34.17	32.84
Total Liabilities	4,876	4,059	4,459	4,274	4,389	2,243

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	730.48	730.48	730.48	730.48	730.48	730.48
Additional Paid-In Capital	54.81	54.81	164.39	347	347	347
Retained Earnings	1,297	1,470	1,180	828.22	734.46	571.35
Comprehensive Income & Other	32.3	6.89	-10.73	-37.5	-28.13	-40.53
Shareholders' Equity	2,115	2,262	2,064	1,868	1,784	1,608
Total Liabilities & Equity	6,991	6,321	6,523	6,142	6,173	3,851

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	181.82	89.15	41.19	363.98	268.01	75.02
Net Cash (Debt)	2,289	2,348	3,201	1,734	2,098	815.79
Net Cash Growth	-15.39%	-26.66%	84.61%	-17.35%	157.17%	-13.67%
Net Cash Per Share	31.13	31.89	43.46	23.47	28.30	11.26
Filing Date Shares Outstanding	73.05	73.05	73.05	73.05	73.05	71.54
Total Common Shares Outstanding	73.05	73.05	73.05	73.05	73.05	71.54
Working Capital	865.67	1,112	1,253	1,264	1,228	1,225
Book Value Per Share	28.95	30.96	28.26	25.57	24.42	22.48
Tangible Book Value	2,104	2,251	2,054	1,858	1,773	1,598
Tangible Book Value Per Share	28.81	30.82	28.11	25.43	24.28	22.34
Land	434	377.6	342.12	255.09	247.3	103.4
Buildings	970.52	741.76	515.62	468.08	429.31	377.78
Machinery	530.31	675.51	520.54	378.87	325.57	290.52

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:

Sep 4, 2026

Data Sources Report a data error