Leaders Cosmetics Co., Ltd. (KOSDAQ: 016100)

Leaders Cosmetics 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	10,113	5,307	6,981	12,224	19,496	19,183
Short-Term Investments	2,485	5,020	1,390	1,980	2,480	8,601
Trading Asset Securities	-	-	-	-	72.96	118.82
Cash & Short-Term Investments	12,598	10,327	8,371	14,204	22,049	27,902
Cash Growth	-0.87%	23.37%	-41.07%	-35.58%	-20.98%	-35.85%
Accounts Receivable	7,086	8,339	9,011	8,885	7,806	10,791
Other Receivables	204.1	175.41	69.36	215.47	219.78	571.71
Receivables	7,511	8,733	10,004	9,978	8,159	11,537
Inventory	5,502	5,532	4,155	6,815	8,927	11,855
Prepaid Expenses	307.03	463.46	142.12	112.56	125.65	2,039
Other Current Assets	559.26	99.25	603.31	767.92	983.98	900.18
Total Current Assets	26,478	25,155	23,275	31,878	40,244	54,234
Property, Plant & Equipment	41,324	40,832	41,327	43,421	45,174	63,884
Long-Term Investments	6,102	11,992	13,019	29,555	51,923	3,865
Goodwill	-	-	23.35	-	-	-
Other Intangible Assets	1,136	1,133	1,135	1,365	1,597	1,839
Long-Term Accounts Receivable	-	-	-	-	-	0
Long-Term Deferred Charges	-	-	-	-	0	115.31
Other Long-Term Assets	254.85	652.24	528.19	303.45	7,402	8,686
Total Assets	75,513	79,983	79,525	106,771	146,587	132,912
Accounts Payable	2,899	3,104	3,962	4,380	3,434	3,007
Accrued Expenses	1,381	1,482	1,412	1,858	817.88	1,153
Short-Term Debt	24,000	23,000	25,000	23,440	44,607	20,712
Current Portion of Long-Term Debt	2,000	-	-	9,520	3,400	8,500
Current Portion of Leases	322.79	394.02	281.1	375.8	392.61	756.99
Current Income Taxes Payable	-	-	-	-	3.05	90.91
Other Current Liabilities	2,119	2,300	2,762	4,032	9,604	13,599
Total Current Liabilities	32,721	30,280	33,417	43,606	62,259	47,818
Long-Term Debt	-	3,000	-	48.62	6,063	24,849
Long-Term Leases	218.95	266.56	74.46	30.6	55.48	1,433
Long-Term Deferred Tax Liabilities	1,429	1,952	2,598	6,566	9,297	3,274
Other Long-Term Liabilities	119.83	103.13	100.41	139.33	256.15	6,115
Total Liabilities	35,034	35,764	36,189	51,053	78,131	83,874
Common Stock	9,550	9,550	9,550	9,550	9,094	9,094
Additional Paid-In Capital	62,810	62,810	62,810	32,745	27,629	27,312
Retained Earnings	-26,157	-19,328	-4,105	-4,151	-113.89	-23,012
Treasury Stock	-1,002	-1,002	-1,002	-1,002	-1,002	-2,219
Comprehensive Income & Other	-4,815	-7,863	-24,031	18,576	32,137	17,749
Total Common Equity	40,385	44,167	43,222	55,718	67,744	28,924
Minority Interest	93.45	51.82	114.02	-	712.17	20,114
Shareholders' Equity	40,479	44,219	43,336	55,718	68,456	49,038
Total Liabilities & Equity	75,513	79,983	79,525	106,771	146,587	132,912
Total Debt	26,542	26,661	25,356	33,416	54,518	56,251
Net Cash (Debt)	-13,943	-16,333	-16,985	-19,211	-32,470	-28,349
Net Cash Per Share	-760.44	-890.77	-921.35	-1066.44	-1655.07	-1642.10
Filing Date Shares Outstanding	18.34	18.34	18.34	18.34	17.42	17.42
Total Common Shares Outstanding	18.34	18.34	18.34	18.34	17.42	17.27
Working Capital	-6,243	-5,125	-10,142	-11,728	-22,015	6,416
Book Value Per Share	2202.54	2408.76	2357.25	3038.75	3888.32	1674.88
Tangible Book Value	39,250	43,034	42,064	54,353	66,146	27,085
Tangible Book Value Per Share	2140.60	2346.99	2294.09	2964.33	3796.64	1568.37
Land	22,941	22,941	22,941	22,761	22,761	26,745
Buildings	12,281	17,689	17,689	17,689	17,689	25,644
Machinery	3,278	30,389	30,504	30,768	30,087	35,136
Construction In Progress	1,746	734.37	224	41.81	-	86.85

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