SPECO Ltd. (KOSDAQ: 013810)

SPECO 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	14,280	8,218	24,173	22,648	17,958	12,025
Short-Term Investments	18,694	28,879	15,432	8,283	3,772	4,712
Trading Asset Securities	-	-	-	260	-	-
Cash & Short-Term Investments	32,974	37,097	39,605	31,191	21,730	16,737
Cash Growth	-21.62%	-6.33%	26.98%	43.53%	29.83%	66.92%
Accounts Receivable	3,079	3,597	6,255	11,284	16,039	15,018
Other Receivables	117.97	402.54	127.52	281.69	627.69	426.43
Receivables	3,203	4,001	6,385	11,566	16,898	15,611
Inventory	18,365	13,631	8,111	15,768	18,488	11,765
Prepaid Expenses	322.96	813.27	711.08	3,559	5,150	2,048
Other Current Assets	3,299	2,590	952.73	1,101	499.74	6,795
Total Current Assets	58,163	58,133	55,765	63,184	62,767	52,957
Property, Plant & Equipment	8,519	9,385	10,966	10,257	8,921	10,426
Long-Term Investments	14,034	13,576	15,725	22,022	17,939	22,669
Other Intangible Assets	307.11	338.03	408.56	324.81	119.27	119.27
Long-Term Accounts Receivable	0	-0	-0	-0	-0	0
Long-Term Deferred Tax Assets	2,429	1,948	1,861	-	2,790	1,416
Other Long-Term Assets	1,495	1,633	1,055	135.98	246.79	208.79
Total Assets	84,946	85,012	85,780	95,924	92,782	87,796
Accounts Payable	2,834	3,133	3,929	4,738	6,620	5,571
Accrued Expenses	841.01	512.3	517.84	668.77	484.35	539.16
Short-Term Debt	3,000	8,000	8,149	8,004	15,957	13,955
Current Portion of Long-Term Debt	-	5,000	5,000	-	5,000	-
Current Portion of Leases	429.9	415.27	441.17	466.54	261.96	226.45
Current Income Taxes Payable	8.57	9.03	6.95	8	407.41	682.02
Other Current Liabilities	14,543	9,204	4,288	16,197	16,791	18,573
Total Current Liabilities	21,656	26,273	22,332	30,083	45,522	39,546
Long-Term Debt	10,000	-	5,000	10,000	-	5,000
Long-Term Leases	948.28	1,079	1,473	112.65	116.49	69.18
Long-Term Deferred Tax Liabilities	-	-	-	952.98	-	-
Other Long-Term Liabilities	8,370	10,161	6,066	148.28	782.23	379.09
Total Liabilities	41,092	37,705	35,045	42,333	47,751	46,085
Common Stock	7,328	7,328	7,328	7,328	7,328	7,328
Additional Paid-In Capital	14,196	14,196	14,196	14,196	14,196	14,191
Retained Earnings	23,729	25,598	27,402	27,152	26,068	17,207
Treasury Stock	-	-	-	-	-	-3.35
Comprehensive Income & Other	-3,769	-4,012	-2,706	516.16	-6,460	-417.15
Total Common Equity	41,484	43,109	46,219	49,192	41,131	38,305
Minority Interest	2,370	4,197	4,516	4,399	3,901	3,406
Shareholders' Equity	43,854	47,307	50,735	53,591	45,032	41,711
Total Liabilities & Equity	84,946	85,012	85,780	95,924	92,782	87,796
Total Debt	14,378	14,494	20,063	18,584	21,335	19,251
Net Cash (Debt)	18,595	22,603	19,542	12,607	395.06	-2,513
Net Cash Growth	-31.99%	15.66%	55.01%	3091.21%	-	-
Net Cash Per Share	1268.80	1542.28	1333.44	860.23	26.96	-171.51
Filing Date Shares Outstanding	14.66	14.66	14.66	14.66	14.66	14.65
Total Common Shares Outstanding	14.66	14.66	14.66	14.66	14.66	14.65
Working Capital	36,506	31,860	33,433	33,101	17,245	13,411
Book Value Per Share	2830.61	2941.51	3153.73	3356.54	2806.53	2613.94
Tangible Book Value	41,177	42,771	45,811	48,867	41,012	38,186
Tangible Book Value Per Share	2809.65	2918.45	3125.85	3334.38	2798.39	2605.80
Land	1,275	1,243	1,142	1,005	701.49	783.55
Buildings	12,092	11,676	11,586	10,955	7,750	8,301
Machinery	25,366	24,908	24,415	25,756	18,797	19,956

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