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	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	154.77	261.5	197.87	222.52	295.65
Short-Term Investments	353	320	-	-	-
Cash & Short-Term Investments	507.77	581.5	197.87	222.52	295.65
Cash Growth	348.54%	193.88%	-11.08%	-24.73%	-
Accounts Receivable	77.33	74.21	172.02	107.77	59.07
Other Receivables	1.35	1.13	-	-	-
Receivables	78.68	75.34	172.02	107.77	59.07
Inventory	159.6	151.53	142.7	60.03	66.02
Prepaid Expenses	4.18	4.59	6.99	4.67	1.32
Other Current Assets	27	5.7	9.8	62.1	1
Total Current Assets	777.23	818.65	529.38	457.1	423.06
Property, Plant & Equipment	187.03	187.99	169.67	163.48	164.72
Other Intangible Assets	8.39	10.67	11.1	11.54	10.61
Long-Term Deferred Tax Assets	5.02	3.93	1.3	1.31	1.08
Other Long-Term Assets	7.92	73.05	39.97	42.33	28.12
Total Assets	1,053	1,094	751.42	675.76	627.58
Accounts Payable	42.9	19.01	42.7	21.72	23.07
Accrued Expenses	19.32	26.88	29.21	0.16	0.1
Short-Term Debt	10	10	10	10	-
Current Portion of Leases	2.25	1.28	0.23	0.75	0.78
Current Income Taxes Payable	6.22	6.6	17.36	14.52	14.64
Current Unearned Revenue	0.5	4	5.26	-	0.85
Other Current Liabilities	9.54	16.19	14.66	33.3	27.16
Total Current Liabilities	90.73	83.95	119.42	80.46	66.6
Long-Term Leases	5.06	1.84	-	0.23	0.77
Long-Term Deferred Tax Liabilities	0.63	0.23	-	-	-
Total Liabilities	96.42	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	80.36	132.37	152.55	116.29	81.71
Shareholders' Equity	956.28	1,008	632	595.07	560.21
Total Liabilities & Equity	1,053	1,094	751.42	675.76	627.58
Total Debt	17.32	13.11	10.23	10.99	1.55
Net Cash (Debt)	490.46	568.39	187.64	211.54	294.09
Net Cash Growth	405.58%	202.92%	-11.30%	-28.07%	-
Net Cash Per Share	14.52	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	686.5	734.7	409.96	376.64	356.45
Book Value Per Share	28.04	29.57	20.39	19.20	25.90
Tangible Book Value	947.89	997.61	620.9	583.53	549.6
Tangible Book Value Per Share	27.80	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	187.98	184.02	150.99	134.36	114.31
Construction In Progress	4.11	4.11	4.11	1.74	5.51

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