Jin Yang Pharmaceutical Co., Ltd. (KOSDAQ: 007370)

Jin Yang Pharmaceutical Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	3,343	5,118	753.56	11,720	5,175	1,712
Short-Term Investments	-	2,600	7,890	120	-	3,115
Trading Asset Securities	794.48	877.27	1,851	3,035	149.75	629.67
Cash & Short-Term Investments	4,138	8,595	10,494	14,875	5,325	5,456
Cash Growth	-57.78%	-18.10%	-29.45%	179.33%	-2.40%	52.85%
Accounts Receivable	21,764	21,711	19,885	16,670	13,465	13,508
Other Receivables	100.81	76.11	63.14	42.37	1,677	2,301
Receivables	21,865	21,788	20,248	17,012	15,441	15,809
Inventory	17,889	17,353	15,423	9,060	7,874	6,695
Prepaid Expenses	39.95	44.01	42.83	35.76	31.12	33.02
Other Current Assets	328.51	248.99	120.07	21.97	40.17	88.97
Total Current Assets	44,259	48,029	46,329	41,005	28,712	28,082
Property, Plant & Equipment	59,455	44,136	43,794	39,363	27,761	28,505
Long-Term Investments	3,095	3,087	4,279	4,238	2,778	2,466
Other Intangible Assets	5,106	4,886	3,573	1,870	1,510	1,498
Long-Term Accounts Receivable	-	-	0	-0	0	-0
Long-Term Deferred Tax Assets	-	-	-	-	529.05	1,401
Long-Term Deferred Charges	1,448	1,630	1,407	-	-	-
Other Long-Term Assets	17,331	17,838	15,062	12,025	10,301	6,327
Total Assets	130,994	119,907	114,444	98,502	71,591	68,278
Accounts Payable	2,622	2,444	2,536	265.09	2,724	3,345
Accrued Expenses	2,441	2,554	2,245	2,061	2,537	2,071
Short-Term Debt	18,225	12,631	19,530	19,822	6,000	9,000
Current Portion of Leases	193.27	207.76	198.45	113.92	100.03	113.08
Current Income Taxes Payable	1,066	1,374	1,442	678.45	297.84	191.98
Current Unearned Revenue	14.1	8.9	11.93	53.21	-	-
Other Current Liabilities	7,573	5,292	4,974	4,149	6,848	5,206
Total Current Liabilities	32,134	24,511	30,938	27,143	18,507	19,926
Long-Term Leases	40.73	98.45	253.46	76.7	40.99	109.28
Long-Term Deferred Tax Liabilities	4,772	4,772	4,757	3,688	-	-
Other Long-Term Liabilities	505.8	511.02	618	2,277	2,230	2,230
Total Liabilities	38,136	30,323	36,869	33,184	23,320	24,612
Common Stock	6,008	6,008	6,000	6,000	6,000	6,000
Additional Paid-In Capital	9,737	9,737	9,625	9,625	9,625	9,625
Retained Earnings	65,423	62,149	51,884	40,626	32,359	27,908
Treasury Stock	-5,643	-5,643	-5,643	-3,069	-3,069	-3,069
Comprehensive Income & Other	17,333	17,333	15,709	12,136	3,355	3,202
Shareholders' Equity	92,858	89,583	77,575	65,318	48,270	43,666
Total Liabilities & Equity	130,994	119,907	114,444	98,502	71,591	68,278
Total Debt	18,459	12,937	19,982	20,013	6,141	9,222
Net Cash (Debt)	-14,321	-4,341	-9,488	-5,138	-815.84	-3,766
Net Cash Per Share	-1118.50	-347.94	-760.05	-454.11	-73.02	-336.17
Filing Date Shares Outstanding	10.79	10.79	10.78	11.18	11.18	11.18
Total Common Shares Outstanding	10.79	10.79	10.78	11.18	11.18	11.18
Working Capital	12,126	23,518	15,391	13,862	10,205	8,156
Book Value Per Share	8603.97	8300.54	7199.14	5843.71	4318.53	3906.64
Tangible Book Value	87,753	84,697	74,002	63,448	46,761	42,168
Tangible Book Value Per Share	8130.89	7847.79	6867.59	5676.41	4183.48	3772.64
Land	26,901	26,901	23,983	19,589	8,381	8,381
Buildings	18,906	18,906	18,906	18,906	18,906	18,906
Machinery	19,641	19,272	18,782	19,455	16,675	15,977
Construction In Progress	16,048	32	1,157	448.88	748.88	445.06

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