Wave Power Technology Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	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	282.08	261.5	197.87	222.52	295.65
Short-Term Investments	187.38	320	-	-	-
Cash & Short-Term Investments	469.45	581.5	197.87	222.52	295.65
Cash Growth	-19.27%	193.88%	-11.08%	-24.73%	-
Accounts Receivable	142.64	74.21	172.02	107.77	59.07
Other Receivables	1.35	1.13	-	-	-
Receivables	143.99	75.34	172.02	107.77	59.07
Inventory	169.39	151.53	142.7	60.03	66.02
Prepaid Expenses	8.62	4.59	6.99	4.67	1.32
Other Current Assets	27	5.7	9.8	62.1	1
Total Current Assets	818.45	818.65	529.38	457.1	423.06
Property, Plant & Equipment	214.24	187.99	169.67	163.48	164.72
Long-Term Investments	68.78	-	-	-	-
Other Intangible Assets	6.27	10.67	11.1	11.54	10.61
Long-Term Deferred Tax Assets	4.32	3.93	1.3	1.31	1.08
Other Long-Term Assets	64.03	73.05	39.97	42.33	28.12
Total Assets	1,176	1,094	751.42	675.76	627.58
Accounts Payable	54.25	19.01	42.7	21.72	23.07
Accrued Expenses	28.09	26.88	29.21	0.16	0.1
Short-Term Debt	10	10	10	10	-
Current Portion of Leases	8.07	1.28	0.23	0.75	0.78
Current Income Taxes Payable	6.35	6.6	17.36	14.52	14.64
Current Unearned Revenue	11.86	4	5.26	-	0.85
Other Current Liabilities	10.83	16.19	14.66	33.3	27.16
Total Current Liabilities	129.44	83.95	119.42	80.46	66.6
Long-Term Leases	25.55	1.84	-	0.23	0.77
Long-Term Deferred Tax Liabilities	1.02	0.23	-	-	-
Total Liabilities	156.01	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	144.16	132.37	152.55	116.29	81.71
Shareholders' Equity	1,020	1,008	632	595.07	560.21
Total Liabilities & Equity	1,176	1,094	751.42	675.76	627.58
Total Debt	43.61	13.11	10.23	10.99	1.55
Net Cash (Debt)	425.84	568.39	187.64	211.54	294.09
Net Cash Growth	-25.08%	202.92%	-11.30%	-28.07%	-
Net Cash Per Share	12.46	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	689.01	734.7	409.96	376.64	356.45
Book Value Per Share	29.91	29.57	20.39	19.20	25.90
Tangible Book Value	1,014	997.61	620.9	583.53	549.6
Tangible Book Value Per Share	29.73	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	198.63	184.02	150.99	134.36	114.31
Construction In Progress	4.13	4.11	4.11	1.74	5.51

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