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	Jun '25 Jun 30, 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	329.99	282.08	261.5	197.87	222.52	295.65
Short-Term Investments	49.44	187.38	320	-	-	-
Cash & Short-Term Investments	379.42	469.45	581.5	197.87	222.52	295.65
Cash Growth	-25.28%	-19.27%	193.88%	-11.08%	-24.73%	-
Accounts Receivable	154.48	142.64	74.21	172.02	107.77	59.07
Other Receivables	-	1.35	1.13	-	-	-
Receivables	154.48	143.99	75.34	172.02	107.77	59.07
Inventory	229.83	169.39	151.53	142.7	60.03	66.02
Prepaid Expenses	16.7	8.62	4.59	6.99	4.67	1.32
Other Current Assets	1	27	5.7	9.8	62.1	1
Total Current Assets	781.43	818.45	818.65	529.38	457.1	423.06
Property, Plant & Equipment	262.76	214.24	187.99	169.67	163.48	164.72
Long-Term Investments	70.82	68.78	-	-	-	-
Other Intangible Assets	4.36	6.27	10.67	11.1	11.54	10.61
Long-Term Deferred Tax Assets	7.23	4.32	3.93	1.3	1.31	1.08
Other Long-Term Assets	84.22	64.03	73.05	39.97	42.33	28.12
Total Assets	1,211	1,176	1,094	751.42	675.76	627.58
Accounts Payable	125.67	54.25	19.01	42.7	21.72	23.07
Accrued Expenses	23.43	28.09	26.88	29.21	0.16	0.1
Short-Term Debt	5	10	10	10	10	-
Current Portion of Leases	7.96	8.07	1.28	0.23	0.75	0.78
Current Income Taxes Payable	11.39	6.35	6.6	17.36	14.52	14.64
Current Unearned Revenue	12.34	11.86	4	5.26	-	0.85
Other Current Liabilities	24.56	10.83	16.19	14.66	33.3	27.16
Total Current Liabilities	210.35	129.44	83.95	119.42	80.46	66.6
Long-Term Leases	21.62	25.55	1.84	-	0.23	0.77
Long-Term Deferred Tax Liabilities	1.21	1.02	0.23	-	-	-
Total Liabilities	234.08	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	169.45	168.79	168.51
Retained Earnings	100.82	144.16	132.37	152.55	116.29	81.71
Shareholders' Equity	976.74	1,020	1,008	632	595.07	560.21
Total Liabilities & Equity	1,211	1,176	1,094	751.42	675.76	627.58
Total Debt	34.58	43.61	13.11	10.23	10.99	1.55
Net Cash (Debt)	344.84	425.84	568.39	187.64	211.54	294.09
Net Cash Growth	-29.69%	-25.08%	202.92%	-11.30%	-28.07%	-
Net Cash Per Share	10.09	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	571.08	689.01	734.7	409.96	376.64	356.45
Book Value Per Share	28.64	29.91	29.57	20.39	19.20	25.90
Tangible Book Value	972.38	1,014	997.61	620.9	583.53	549.6
Tangible Book Value Per Share	28.52	29.73	29.26	20.03	18.82	25.41
Land	47.49	47.49	47.49	47.49	45.9	45.9
Buildings	72.87	72.72	72.53	72.44	71.78	71.59
Machinery	254.64	198.63	184.02	150.99	134.36	114.31
Construction In Progress	10.72	4.13	4.11	4.11	1.74	5.51

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