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 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	305.01	261.5	197.87	222.52	295.65
Short-Term Investments	182.89	320	-	-	-
Cash & Short-Term Investments	487.89	581.5	197.87	222.52	295.65
Cash Growth	-11.94%	193.88%	-11.08%	-24.73%	-
Accounts Receivable	80.32	74.21	172.02	107.77	59.07
Other Receivables	2.34	1.13	-	-	-
Receivables	82.66	75.34	172.02	107.77	59.07
Inventory	175.69	151.53	142.7	60.03	66.02
Prepaid Expenses	4.86	4.59	6.99	4.67	1.32
Other Current Assets	27	5.7	9.8	62.1	1
Total Current Assets	778.1	818.65	529.38	457.1	423.06
Property, Plant & Equipment	190.05	187.99	169.67	163.48	164.72
Other Intangible Assets	7.32	10.67	11.1	11.54	10.61
Long-Term Deferred Tax Assets	4.39	3.93	1.3	1.31	1.08
Other Long-Term Assets	32.87	73.05	39.97	42.33	28.12
Total Assets	1,081	1,094	751.42	675.76	627.58
Accounts Payable	45.43	19.01	42.7	21.72	23.07
Accrued Expenses	22.67	26.88	29.21	0.16	0.1
Short-Term Debt	10	10	10	10	-
Current Portion of Leases	2.82	1.28	0.23	0.75	0.78
Current Income Taxes Payable	-	6.6	17.36	14.52	14.64
Current Unearned Revenue	0.23	4	5.26	-	0.85
Other Current Liabilities	14.92	16.19	14.66	33.3	27.16
Total Current Liabilities	96.06	83.95	119.42	80.46	66.6
Long-Term Leases	5.58	1.84	-	0.23	0.77
Long-Term Deferred Tax Liabilities	1.11	0.23	-	-	-
Total Liabilities	102.75	86.01	119.42	80.69	67.37
Common Stock	341	341	310	310	310
Additional Paid-In Capital	534.92	534.92	169.45	168.79	168.51
Retained Earnings	102.16	132.37	152.55	116.29	81.71
Shareholders' Equity	978.08	1,008	632	595.07	560.21
Total Liabilities & Equity	1,081	1,094	751.42	675.76	627.58
Total Debt	18.4	13.11	10.23	10.99	1.55
Net Cash (Debt)	469.49	568.39	187.64	211.54	294.09
Net Cash Growth	-12.41%	202.92%	-11.30%	-28.07%	-
Net Cash Per Share	13.73	17.63	6.01	6.69	13.31
Filing Date Shares Outstanding	34.1	34.1	31	31	21.63
Total Common Shares Outstanding	34.1	34.1	31	31	21.63
Working Capital	682.04	734.7	409.96	376.64	356.45
Book Value Per Share	28.68	29.57	20.39	19.20	25.90
Tangible Book Value	970.76	997.61	620.9	583.53	549.6
Tangible Book Value Per Share	28.47	29.26	20.03	18.82	25.41
Land	47.49	47.49	47.49	45.9	45.9
Buildings	72.72	72.53	72.44	71.78	71.59
Machinery	194.69	184.02	150.99	134.36	114.31
Construction In Progress	4.13	4.11	4.11	1.74	5.51

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