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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	369.92	329.08	282.08	261.5	197.87	222.52
Short-Term Investments	10	9	187.38	320	-	-
Cash & Short-Term Investments	379.92	338.08	469.45	581.5	197.87	222.52
Cash Growth	-6.71%	-27.98%	-19.27%	193.88%	-11.08%	-24.73%
Accounts Receivable	99.59	308.91	142.64	74.21	172.02	107.77
Other Receivables	-	-	1.35	1.13	-	-
Receivables	99.59	308.91	143.99	75.34	172.02	107.77
Inventory	205.9	204.18	169.39	151.53	142.7	60.03
Prepaid Expenses	24.51	25.35	8.62	4.59	6.99	4.67
Other Current Assets	-	1	27	5.7	9.8	62.1
Total Current Assets	709.91	877.52	818.45	818.65	529.38	457.1
Property, Plant & Equipment	277.73	287.88	214.24	187.99	169.67	163.48
Long-Term Investments	69.16	69.02	68.78	-	-	-
Other Intangible Assets	3.08	3.54	6.27	10.67	11.1	11.54
Long-Term Deferred Tax Assets	13.19	15.07	4.32	3.93	1.3	1.31
Other Long-Term Assets	157.04	110.51	64.03	73.05	39.97	42.33
Total Assets	1,230	1,364	1,176	1,094	751.42	675.76
Accounts Payable	32.76	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	40	10	10	10	10
Current Portion of Leases	7.42	7.46	8.07	1.28	0.23	0.75
Current Income Taxes Payable	24.28	24.31	6.35	6.6	17.36	14.52
Current Unearned Revenue	0.62	-	11.86	4	5.26	-
Other Current Liabilities	140.76	63.56	10.83	16.19	14.66	33.3
Total Current Liabilities	245.83	277.89	129.44	83.95	119.42	80.46
Long-Term Leases	16.51	18.09	25.55	1.84	-	0.23
Long-Term Deferred Tax Liabilities	1.03	1.82	1.02	0.23	-	-
Other Long-Term Liabilities	0.91	0.91	-	-	-	-
Total Liabilities	264.28	298.7	156.01	86.01	119.42	80.69
Common Stock	341	341	341	341	310	310
Additional Paid-In Capital	534.88	534.93	534.92	534.92	169.45	168.79
Retained Earnings	89.9	188.92	144.16	132.37	152.55	116.29
Shareholders' Equity	965.83	1,065	1,020	1,008	632	595.07
Total Liabilities & Equity	1,230	1,364	1,176	1,094	751.42	675.76
Total Debt	63.92	65.55	43.61	13.11	10.23	10.99
Net Cash (Debt)	316	272.53	425.84	568.39	187.64	211.54
Net Cash Growth	-14.72%	-36.00%	-25.08%	202.92%	-11.30%	-28.07%
Net Cash Per Share	9.27	7.97	12.46	17.63	6.01	6.69
Filing Date Shares Outstanding	34.1	34.1	34.1	34.1	31	31
Total Common Shares Outstanding	34.1	34.1	34.1	34.1	31	31
Working Capital	464.08	599.64	689.01	734.7	409.96	376.64
Book Value Per Share	28.32	31.23	29.91	29.57	20.39	19.20
Tangible Book Value	962.75	1,061	1,014	997.61	620.9	583.53
Tangible Book Value Per Share	28.23	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