Wayi International Digital Entertainment Co., Ltd. (TPEX:3086)

TPEX:3086 Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	137.71	142.69	138.38	116.63	116.64	80.82
Short-Term Investments	74.13	88.52	86.59	96.74	89.96	61.23
Cash & Short-Term Investments	211.84	231.21	224.97	213.37	206.6	142.05
Cash Growth	-14.89%	2.77%	5.44%	3.27%	45.44%	139.96%
Accounts Receivable	26.8	26.87	38.05	18.11	41.91	28.58
Other Receivables	1.6	1.87	1.43	0.96	0.26	0.48
Receivables	28.39	28.74	39.48	19.06	42.17	29.06
Inventory	-	0.13	0.13	0.13	11.96	14.35
Prepaid Expenses	6.05	2.12	8.2	10.67	1.58	1.25
Other Current Assets	-	1.58	4.89	0.65	0.44	6.92
Total Current Assets	246.29	263.77	277.67	243.87	262.75	193.63
Property, Plant & Equipment	76.04	80.3	63.17	69.03	71.46	63.58
Long-Term Investments	-	-	-	7.46	30.17	31.53
Other Intangible Assets	22.51	19.43	5.1	12.02	6.02	1.66
Long-Term Deferred Tax Assets	0.01	-	-	-	-	-
Other Long-Term Assets	17.31	17.28	17.41	16.92	18.46	20.5
Total Assets	362.15	380.78	363.35	349.3	388.86	310.9
Accounts Payable	5.84	5.2	9.37	2.96	19.92	5.38
Accrued Expenses	-	13.97	9.28	14.19	23.86	13.41
Short-Term Debt	-	-	-	-	-	32.22
Current Portion of Leases	5.64	6.06	2.53	5.82	5.01	5.4
Current Income Taxes Payable	-	-	-	0.12	-	-
Current Unearned Revenue	2.1	2.21	5.26	6.59	14.8	29.03
Other Current Liabilities	19.37	3.94	2.2	1.89	2.36	2.25
Total Current Liabilities	32.95	31.37	28.63	31.57	65.96	87.68
Long-Term Leases	2.62	5.21	0.95	3.79	6.86	0.13
Other Long-Term Liabilities	0.2	0.2	0.2	0.2	0.2	0.2
Total Liabilities	35.77	36.79	29.78	35.56	73.02	88.01
Common Stock	259.72	259.72	236.11	222.75	193.69	193.69
Additional Paid-In Capital	29.2	29.2	29.2	29.2	29.2	41.69
Retained Earnings	20.5	50.17	68.26	61.79	92.94	-12.49
Comprehensive Income & Other	12.98	-	-	-	-	-
Total Common Equity	322.4	339.09	333.57	313.74	315.84	222.89
Minority Interest	3.98	4.9	-	-	-	-
Shareholders' Equity	326.38	343.99	333.57	313.74	315.84	222.89
Total Liabilities & Equity	362.15	380.78	363.35	349.3	388.86	310.9
Total Debt	8.26	11.27	3.48	9.6	11.87	37.75
Net Cash (Debt)	203.58	219.94	221.49	203.76	194.73	104.3
Net Cash Growth	-13.80%	-0.70%	8.70%	4.64%	86.69%	-
Net Cash Per Share	7.83	8.47	8.53	7.84	7.50	5.55
Filing Date Shares Outstanding	26.25	25.97	25.97	25.97	25.97	25.97
Total Common Shares Outstanding	26.25	25.97	25.97	25.97	25.97	25.97
Working Capital	213.34	232.4	249.04	212.3	196.79	105.95
Book Value Per Share	12.28	13.06	12.84	12.08	12.16	8.58
Tangible Book Value	299.89	319.67	328.46	301.72	309.82	221.23
Tangible Book Value Per Share	11.42	12.31	12.65	11.62	11.93	8.52
Land	-	54.56	54.56	54.56	54.56	54.56
Buildings	-	3.64	3.64	3.64	3.64	3.64
Machinery	-	132.84	158.94	157.45	186.85	204.38
Leasehold Improvements	-	6.4	2.64	1.84	1.83	39.39

Updated Mar 12, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.