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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	3,333	5,118	753.56	11,720	5,175	1,712
Short-Term Investments	-	2,600	7,890	120	-	3,115
Trading Asset Securities	824.68	877.27	1,851	3,035	149.75	629.67
Cash & Short-Term Investments	4,158	8,595	10,494	14,875	5,325	5,456
Cash Growth	-68.69%	-18.10%	-29.45%	179.33%	-2.40%	52.85%
Accounts Receivable	22,674	21,711	19,885	16,670	13,465	13,508
Other Receivables	627.88	76.11	63.14	42.37	1,677	2,301
Receivables	23,302	21,788	20,248	17,012	15,441	15,809
Inventory	16,015	17,353	15,423	9,060	7,874	6,695
Prepaid Expenses	28.44	44.01	42.83	35.76	31.12	33.02
Other Current Assets	185.22	248.99	120.07	21.97	40.17	88.97
Total Current Assets	43,688	48,029	46,329	41,005	28,712	28,082
Property, Plant & Equipment	43,163	44,136	43,794	39,363	27,761	28,505
Long-Term Investments	2,507	3,087	4,279	4,238	2,778	2,466
Other Intangible Assets	5,077	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	1,357	1,630	1,407	-	-	-
Other Long-Term Assets	131,510	17,838	15,062	12,025	10,301	6,327
Total Assets	227,602	119,907	114,444	98,502	71,591	68,278
Accounts Payable	2,336	2,444	2,536	265.09	2,724	3,345
Accrued Expenses	2,496	2,554	2,245	2,061	2,537	2,071
Short-Term Debt	8,775	12,631	19,530	19,822	6,000	9,000
Current Portion of Leases	176.52	207.76	198.45	113.92	100.03	113.08
Current Income Taxes Payable	1,141	1,374	1,442	678.45	297.84	191.98
Current Unearned Revenue	23.87	8.9	11.93	53.21	-	-
Other Current Liabilities	5,725	5,292	4,974	4,149	6,848	5,206
Total Current Liabilities	20,673	24,511	30,938	27,143	18,507	19,926
Long-Term Debt	76,800	-	-	-	-	-
Long-Term Leases	51.61	98.45	253.46	76.7	40.99	109.28
Long-Term Deferred Tax Liabilities	9,651	4,772	4,757	3,688	-	-
Other Long-Term Liabilities	1,550	511.02	618	2,277	2,230	2,230
Total Liabilities	109,578	30,323	36,869	33,184	23,320	24,612
Common Stock	6,287	6,008	6,000	6,000	6,000	6,000
Additional Paid-In Capital	12,383	9,737	9,625	9,625	9,625	9,625
Retained Earnings	87,664	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	118,023	89,583	77,575	65,318	48,270	43,666
Total Liabilities & Equity	227,602	119,907	114,444	98,502	71,591	68,278
Total Debt	85,803	12,937	19,982	20,013	6,141	9,222
Net Cash (Debt)	-81,646	-4,341	-9,488	-5,138	-815.84	-3,766
Net Cash Per Share	-6278.15	-347.94	-760.05	-454.11	-73.02	-336.17
Filing Date Shares Outstanding	11.35	10.79	10.78	11.18	11.18	11.18
Total Common Shares Outstanding	11.35	10.79	10.78	11.18	11.18	11.18
Working Capital	23,014	23,518	15,391	13,862	10,205	8,156
Book Value Per Share	10398.11	8300.54	7199.14	5843.71	4318.53	3906.64
Tangible Book Value	112,947	84,697	74,002	63,448	46,761	42,168
Tangible Book Value Per Share	9950.82	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	19,696	19,272	18,782	19,455	16,675	15,977
Construction In Progress	-	32	1,157	448.88	748.88	445.06

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