Wave Power Technology Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	329.08	282.08	261.5	197.87	222.52
Short-Term Investments	9	187.38	320	-	-
Cash & Short-Term Investments	338.08	469.45	581.5	197.87	222.52
Cash Growth	-27.98%	-19.27%	193.88%	-11.08%	-24.73%
Accounts Receivable	308.91	142.64	74.21	172.02	107.77
Other Receivables	-	1.35	1.13	-	-
Receivables	308.91	143.99	75.34	172.02	107.77
Inventory	204.18	169.39	151.53	142.7	60.03
Prepaid Expenses	25.35	8.62	4.59	6.99	4.67
Other Current Assets	1	27	5.7	9.8	62.1
Total Current Assets	877.52	818.45	818.65	529.38	457.1
Property, Plant & Equipment	287.88	214.24	187.99	169.67	163.48
Long-Term Investments	69.02	68.78	-	-	-
Other Intangible Assets	3.54	6.27	10.67	11.1	11.54
Long-Term Deferred Tax Assets	15.07	4.32	3.93	1.3	1.31
Other Long-Term Assets	110.51	64.03	73.05	39.97	42.33
Total Assets	1,364	1,176	1,094	751.42	675.76
Accounts Payable	102.2	54.25	19.01	42.7	21.72
Accrued Expenses	40.35	28.09	26.88	29.21	0.16
Short-Term Debt	40	10	10	10	10
Current Portion of Leases	7.46	8.07	1.28	0.23	0.75
Current Income Taxes Payable	24.31	6.35	6.6	17.36	14.52
Current Unearned Revenue	-	11.86	4	5.26	-
Other Current Liabilities	63.56	10.83	16.19	14.66	33.3
Total Current Liabilities	277.89	129.44	83.95	119.42	80.46
Long-Term Leases	18.09	25.55	1.84	-	0.23
Long-Term Deferred Tax Liabilities	1.82	1.02	0.23	-	-
Other Long-Term Liabilities	0.91	-	-	-	-
Total Liabilities	298.7	156.01	86.01	119.42	80.69
Common Stock	341	341	341	310	310
Additional Paid-In Capital	534.93	534.92	534.92	169.45	168.79
Retained Earnings	188.92	144.16	132.37	152.55	116.29
Shareholders' Equity	1,065	1,020	1,008	632	595.07
Total Liabilities & Equity	1,364	1,176	1,094	751.42	675.76
Total Debt	65.55	43.61	13.11	10.23	10.99
Net Cash (Debt)	272.53	425.84	568.39	187.64	211.54
Net Cash Growth	-36.00%	-25.08%	202.92%	-11.30%	-28.07%
Net Cash Per Share	7.97	12.46	17.63	6.01	6.69
Filing Date Shares Outstanding	34.1	34.1	34.1	31	31
Total Common Shares Outstanding	34.1	34.1	34.1	31	31
Working Capital	599.64	689.01	734.7	409.96	376.64
Book Value Per Share	31.23	29.91	29.57	20.39	19.20
Tangible Book Value	1,061	1,014	997.61	620.9	583.53
Tangible Book Value Per Share	31.12	29.73	29.26	20.03	18.82
Land	47.49	47.49	47.49	47.49	45.9
Buildings	73.08	72.72	72.53	72.44	71.78
Machinery	308.41	198.63	184.02	150.99	134.36
Construction In Progress	4.13	4.13	4.11	4.11	1.74

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