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 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	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	251.79	282.08	261.5	197.87	222.52	295.65
Short-Term Investments	13.49	187.38	320	-	-	-
Cash & Short-Term Investments	265.28	469.45	581.5	197.87	222.52	295.65
Cash Growth	-45.63%	-19.27%	193.88%	-11.08%	-24.73%	-
Accounts Receivable	306.27	142.64	74.21	172.02	107.77	59.07
Other Receivables	-	1.35	1.13	-	-	-
Receivables	306.27	143.99	75.34	172.02	107.77	59.07
Inventory	238.72	169.39	151.53	142.7	60.03	66.02
Prepaid Expenses	24.93	8.62	4.59	6.99	4.67	1.32
Other Current Assets	1	27	5.7	9.8	62.1	1
Total Current Assets	836.21	818.45	818.65	529.38	457.1	423.06
Property, Plant & Equipment	293.51	214.24	187.99	169.67	163.48	164.72
Long-Term Investments	71.67	68.78	-	-	-	-
Other Intangible Assets	3.67	6.27	10.67	11.1	11.54	10.61
Long-Term Deferred Tax Assets	7.33	4.32	3.93	1.3	1.31	1.08
Other Long-Term Assets	97.17	64.03	73.05	39.97	42.33	28.12
Total Assets	1,310	1,176	1,094	751.42	675.76	627.58
Accounts Payable	158.49	54.25	19.01	42.7	21.72	23.07
Accrued Expenses	34.26	28.09	26.88	29.21	0.16	0.1
Short-Term Debt	5	10	10	10	10	-
Current Portion of Leases	7.79	8.07	1.28	0.23	0.75	0.78
Current Income Taxes Payable	13.38	6.35	6.6	17.36	14.52	14.64
Current Unearned Revenue	12.19	11.86	4	5.26	-	0.85
Other Current Liabilities	24.45	10.83	16.19	14.66	33.3	27.16
Total Current Liabilities	255.56	129.44	83.95	119.42	80.46	66.6
Long-Term Leases	19.89	25.55	1.84	-	0.23	0.77
Long-Term Deferred Tax Liabilities	2.42	1.02	0.23	-	-	-
Total Liabilities	278.77	156.01	86.01	119.42	80.69	67.37
Common Stock	341	341	341	310	310	310
Additional Paid-In Capital	534.93	534.92	534.92	169.45	168.79	168.51
Retained Earnings	154.85	144.16	132.37	152.55	116.29	81.71
Shareholders' Equity	1,031	1,020	1,008	632	595.07	560.21
Total Liabilities & Equity	1,310	1,176	1,094	751.42	675.76	627.58
Total Debt	32.67	43.61	13.11	10.23	10.99	1.55
Net Cash (Debt)	232.6	425.84	568.39	187.64	211.54	294.09
Net Cash Growth	-50.46%	-25.08%	202.92%	-11.30%	-28.07%	-
Net Cash Per Share	6.80	12.46	17.63	6.01	6.69	13.31
Filing Date Shares Outstanding	34.1	34.1	34.1	31	31	21.63
Total Common Shares Outstanding	34.1	34.1	34.1	31	31	21.63
Working Capital	580.65	689.01	734.7	409.96	376.64	356.45
Book Value Per Share	30.23	29.91	29.57	20.39	19.20	25.90
Tangible Book Value	1,027	1,014	997.61	620.9	583.53	549.6
Tangible Book Value Per Share	30.12	29.73	29.26	20.03	18.82	25.41
Land	47.49	47.49	47.49	47.49	45.9	45.9
Buildings	72.87	72.72	72.53	72.44	71.78	71.59
Machinery	302.42	198.63	184.02	150.99	134.36	114.31
Construction In Progress	4.13	4.13	4.11	4.11	1.74	5.51

Source: S&P Capital IQ. Standard template. Financial Sources.