WaveSplitter Technologies, Inc. (TPEX:7930)

WaveSplitter Technologies Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2000	FY 1999	FY 1998
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2000	Dec 31, 1999	Dec 31, 1998
Cash & Equivalents	199.62	185.61	154.13	1,574	345.1	43.11
Cash & Short-Term Investments	199.62	185.61	154.13	1,574	345.1	43.11
Cash Growth	-	20.42%	-90.21%	356.02%	700.46%	-
Accounts Receivable	162.54	165.99	48.43	116.56	4.77	3
Other Receivables	6.16	14.44	10.72	-	-	-
Receivables	168.7	180.43	59.14	116.56	4.77	3
Inventory	138.83	60.59	36.21	32.24	5.78	-
Prepaid Expenses	27.19	24.76	6.55	93.71	3.99	12.2
Other Current Assets	2.05	2.42	32.22	-	-	-
Total Current Assets	536.4	453.81	288.26	1,816	359.64	58.31
Property, Plant & Equipment	216.64	214.88	93.94	320.85	110.27	57.86
Long-Term Investments	-	-	-	-	14.13	14.52
Other Intangible Assets	0.38	0.42	0.33	56.09	-	-
Long-Term Deferred Tax Assets	28.19	29.41	31.75	-	-	-
Other Long-Term Assets	95.55	15.91	12.55	65.78	22.44	18.49
Total Assets	877.16	714.44	426.82	2,259	506.48	149.18

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2000	FY 1999	FY 1998
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2000	Dec 31, 1999	Dec 31, 1998
Accounts Payable	153.33	114.53	44.06	91.65	18.33	15.52
Accrued Expenses	14.4	13.87	10.49	186.42	34.12	18.26
Short-Term Debt	100	100	6	-	-	-
Current Portion of Long-Term Debt	5.01	9.02	28.13	16.59	8.82	-
Current Portion of Leases	10.6	11.58	4.96	28.92	12.65	-
Current Unearned Revenue	0.2	0.03	51.81	-	-	-
Other Current Liabilities	29.84	20.69	11.12	-	-	-
Total Current Liabilities	313.39	269.72	156.58	323.57	73.92	33.79
Long-Term Debt	105.41	107.12	23.88	8.86	-	-
Long-Term Leases	39.23	43.19	24.35	40.27	65.35	-
Long-Term Deferred Tax Liabilities	0.85	0.83	1.13	-	-	-
Total Liabilities	458.87	420.86	205.94	372.7	139.28	33.79

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2000	FY 1999	FY 1998
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2000	Dec 31, 1999	Dec 31, 1998
Common Stock	337.55	307.55	247.22	0.46	0.16	0.13
Additional Paid-In Capital	90	72.07	68.02	903.48	58.48	1.42
Retained Earnings	-11.94	-90.16	-95.79	-1,658	-665.97	-241.25
Comprehensive Income & Other	1.52	2.53	1.44	-608.74	-34.37	-
Total Common Equity	417.13	291.98	220.88	-1,362	-641.71	-239.7
Minority Interest	1.15	1.6	0.01	-	-	-
Shareholders' Equity	418.28	293.58	220.89	1,886	367.2	115.4
Total Liabilities & Equity	877.16	714.44	426.82	2,259	506.48	149.18

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2000	FY 1999	FY 1998
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2000	Dec 31, 1999	Dec 31, 1998
Total Debt	260.25	270.91	87.32	94.63	86.82	-
Net Cash (Debt)	-60.63	-85.3	66.82	1,479	258.28	43.11
Net Cash Growth	-	-	-95.48%	472.69%	499.07%	-
Net Cash Per Share	-2.03	-3.28	3.49	272.70	79.74	15.24
Filing Date Shares Outstanding	33.76	30.76	19.01	13.89	4.66	2.84
Total Common Shares Outstanding	33.76	30.76	19.01	13.89	4.66	2.84
Working Capital	223.01	184.1	131.68	1,493	285.71	24.53
Book Value Per Share	12.36	9.49	11.62	-98.07	-137.73	-84.40
Tangible Book Value	416.75	291.56	220.55	-1,419	-641.71	-239.7
Tangible Book Value Per Share	12.35	9.48	11.60	-102.10	-137.73	-84.40
Land	67.23	67.23	10.86	-	-	-
Buildings	52.61	52.61	8.37	94.6	20.06	0.13
Machinery	110.99	74.03	68.27	313.39	121.23	67.51
Construction In Progress	-	19.01	13.83	-	-	-
Leasehold Improvements	-	-	-	94.6	20.06	0.13

Data Source: S&P Global Market Intelligence Last updated: Aug 14, 2026

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

Update frequency:

Semi-annually

Last checked:

Nov 4, 2026

Data Sources Report a data error