Wave Power Technology Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar '25 Mar 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	357.81	282.08	261.5	197.87	222.52	295.65
Short-Term Investments	49.44	187.38	320	-	-	-
Cash & Short-Term Investments	407.25	469.45	581.5	197.87	222.52	295.65
Cash Growth	-24.80%	-19.27%	193.88%	-11.08%	-24.73%	-
Accounts Receivable	134.49	142.64	74.21	172.02	107.77	59.07
Other Receivables	1.35	1.35	1.13	-	-	-
Receivables	135.84	143.99	75.34	172.02	107.77	59.07
Inventory	194.77	169.39	151.53	142.7	60.03	66.02
Prepaid Expenses	11.41	8.62	4.59	6.99	4.67	1.32
Other Current Assets	27	27	5.7	9.8	62.1	1
Total Current Assets	776.27	818.45	818.65	529.38	457.1	423.06
Property, Plant & Equipment	212.51	214.24	187.99	169.67	163.48	164.72
Long-Term Investments	70.73	68.78	-	-	-	-
Other Intangible Assets	5.27	6.27	10.67	11.1	11.54	10.61
Long-Term Deferred Tax Assets	5.38	4.32	3.93	1.3	1.31	1.08
Other Long-Term Assets	120.4	64.03	73.05	39.97	42.33	28.12
Total Assets	1,191	1,176	1,094	751.42	675.76	627.58
Accounts Payable	67.89	54.25	19.01	42.7	21.72	23.07
Accrued Expenses	16.26	28.09	26.88	29.21	0.16	0.1
Short-Term Debt	5	10	10	10	10	-
Current Portion of Leases	8.06	8.07	1.28	0.23	0.75	0.78
Current Income Taxes Payable	9.8	6.35	6.6	17.36	14.52	14.64
Current Unearned Revenue	11.95	11.86	4	5.26	-	0.85
Other Current Liabilities	90.94	10.83	16.19	14.66	33.3	27.16
Total Current Liabilities	209.9	129.44	83.95	119.42	80.46	66.6
Long-Term Leases	23.65	25.55	1.84	-	0.23	0.77
Long-Term Deferred Tax Liabilities	1.95	1.02	0.23	-	-	-
Total Liabilities	236.39	156.01	86.01	119.42	80.69	67.37
Common Stock	341	341	341	310	310	310
Additional Paid-In Capital	534.92	534.92	534.92	169.45	168.79	168.51
Retained Earnings	78.25	144.16	132.37	152.55	116.29	81.71
Shareholders' Equity	954.16	1,020	1,008	632	595.07	560.21
Total Liabilities & Equity	1,191	1,176	1,094	751.42	675.76	627.58
Total Debt	36.71	43.61	13.11	10.23	10.99	1.55
Net Cash (Debt)	370.54	425.84	568.39	187.64	211.54	294.09
Net Cash Growth	-29.92%	-25.08%	202.92%	-11.30%	-28.07%	-
Net Cash Per Share	10.84	12.46	17.63	6.01	6.69	13.31
Filing Date Shares Outstanding	34.1	34.1	34.1	31	31	21.63
Total Common Shares Outstanding	34.1	34.1	34.1	31	31	21.63
Working Capital	566.37	689.01	734.7	409.96	376.64	356.45
Book Value Per Share	27.98	29.91	29.57	20.39	19.20	25.90
Tangible Book Value	948.9	1,014	997.61	620.9	583.53	549.6
Tangible Book Value Per Share	27.83	29.73	29.26	20.03	18.82	25.41
Land	47.49	47.49	47.49	47.49	45.9	45.9
Buildings	72.72	72.72	72.53	72.44	71.78	71.59
Machinery	200.73	198.63	184.02	150.99	134.36	114.31
Construction In Progress	6.67	4.13	4.11	4.11	1.74	5.51

Source: S&P Global Market Intelligence. Standard template. Financial Sources.