Wave Power Technology Inc. (TPEX:6895)

Wave Power Technology Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	220.82	329.08	282.08	261.5	197.87	222.52
Short-Term Investments	10	9	187.38	320	-	-
Cash & Short-Term Investments	230.82	338.08	469.45	581.5	197.87	222.52
Cash Growth	-12.99%	-27.98%	-19.27%	193.88%	-11.08%	-24.73%
Accounts Receivable	126.33	308.91	142.64	74.21	172.02	107.77
Other Receivables	0.1	-	1.35	1.13	-	-
Receivables	126.43	308.91	143.99	75.34	172.02	107.77
Inventory	161.4	204.18	169.39	151.53	142.7	60.03
Prepaid Expenses	25.08	25.35	8.62	4.59	6.99	4.67
Other Current Assets	-	1	27	5.7	9.8	62.1
Total Current Assets	543.73	877.52	818.45	818.65	529.38	457.1
Property, Plant & Equipment	262.39	287.88	214.24	187.99	169.67	163.48
Long-Term Investments	72.69	69.02	68.78	-	-	-
Other Intangible Assets	2.35	3.54	6.27	10.67	11.1	11.54
Long-Term Deferred Tax Assets	23.23	15.07	4.32	3.93	1.3	1.31
Other Long-Term Assets	205.52	110.51	64.03	73.05	39.97	42.33
Total Assets	1,110	1,364	1,176	1,094	751.42	675.76

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	68.87	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	50	40	10	10	10	10
Current Portion of Leases	7.76	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	0.27	-	11.86	4	5.26	-
Other Current Liabilities	34.88	63.56	10.83	16.19	14.66	33.3
Total Current Liabilities	161.78	277.89	129.44	83.95	119.42	80.46
Long-Term Leases	13.5	18.09	25.55	1.84	-	0.23
Long-Term Deferred Tax Liabilities	1.54	1.82	1.02	0.23	-	-
Other Long-Term Liabilities	0.93	0.91	-	-	-	-
Total Liabilities	177.75	298.7	156.01	86.01	119.42	80.69

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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	56.24	188.92	144.16	132.37	152.55	116.29
Shareholders' Equity	932.16	1,065	1,020	1,008	632	595.07
Total Liabilities & Equity	1,110	1,364	1,176	1,094	751.42	675.76

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	71.26	65.55	43.61	13.11	10.23	10.99
Net Cash (Debt)	159.56	272.53	425.84	568.39	187.64	211.54
Net Cash Growth	-31.40%	-36.00%	-25.08%	202.92%	-11.30%	-28.07%
Net Cash Per Share	4.67	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	381.95	599.64	689.01	734.7	409.96	376.64
Book Value Per Share	27.33	31.23	29.91	29.57	20.39	19.20
Tangible Book Value	929.82	1,061	1,014	997.61	620.9	583.53
Tangible Book Value Per Share	27.27	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

Data Source: S&P Global Market Intelligence Last updated: Nov 5, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 7, 2026

Data Sources Report a data error