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

Leaders Cosmetics Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	4,820	6,170	5,307	6,981	12,224	19,496
Short-Term Investments	3,050	2,790	5,020	1,390	1,980	2,480
Trading Asset Securities	-	-	-	-	-	72.96
Cash & Short-Term Investments	7,870	8,960	10,327	8,371	14,204	22,049
Cash Growth	-41.90%	-13.25%	23.37%	-41.07%	-35.58%	-20.98%
Accounts Receivable	7,128	7,744	8,339	9,011	8,885	7,806
Other Receivables	274.58	220.46	175.41	69.36	215.47	219.78
Receivables	7,699	8,206	8,733	10,004	9,978	8,159
Inventory	5,409	5,130	5,532	4,155	6,815	8,927
Prepaid Expenses	390.29	316.11	463.46	142.12	112.56	125.65
Other Current Assets	643.67	571.33	99.25	603.31	767.92	983.98
Total Current Assets	22,013	23,183	25,155	23,275	31,878	40,244
Property, Plant & Equipment	45,560	43,451	40,832	41,327	43,421	45,174
Long-Term Investments	5,774	6,492	11,992	13,019	29,555	51,923
Goodwill	-	-	-	23.35	-	-
Other Intangible Assets	1,131	1,131	1,133	1,135	1,365	1,597
Long-Term Deferred Charges	-	-	-	-	-	0
Other Long-Term Assets	218.07	220.68	652.24	528.19	303.45	7,402
Total Assets	74,910	74,743	79,983	79,525	106,771	146,587
Accounts Payable	5,217	4,548	3,104	3,962	4,380	3,434
Accrued Expenses	1,480	1,519	1,482	1,412	1,858	817.88
Short-Term Debt	25,000	24,000	23,000	25,000	23,440	44,607
Current Portion of Long-Term Debt	-	2,000	-	-	9,520	3,400
Current Portion of Leases	409.93	440.54	394.02	281.1	375.8	392.61
Current Income Taxes Payable	-	-	-	-	-	3.05
Other Current Liabilities	1,933	2,255	2,300	2,762	4,032	9,604
Total Current Liabilities	34,040	34,762	30,280	33,417	43,606	62,259
Long-Term Debt	3,000	-	3,000	-	48.62	6,063
Long-Term Leases	245.24	317.12	266.56	74.46	30.6	55.48
Long-Term Deferred Tax Liabilities	1,412	1,450	1,952	2,598	6,566	9,297
Other Long-Term Liabilities	1.76	90.74	103.13	100.41	139.33	256.15
Total Liabilities	39,844	37,336	35,764	36,189	51,053	78,131
Common Stock	9,550	9,550	9,550	9,550	9,550	9,094
Additional Paid-In Capital	62,810	62,810	62,810	62,810	32,745	27,629
Retained Earnings	-30,889	-28,895	-19,328	-4,105	-4,151	-113.89
Treasury Stock	-1,002	-1,002	-1,002	-1,002	-1,002	-1,002
Comprehensive Income & Other	-5,472	-5,130	-7,863	-24,031	18,576	32,137
Total Common Equity	34,997	37,333	44,167	43,222	55,718	67,744
Minority Interest	69.45	73.5	51.82	114.02	-	712.17
Shareholders' Equity	35,067	37,407	44,219	43,336	55,718	68,456
Total Liabilities & Equity	74,910	74,743	79,983	79,525	106,771	146,587
Total Debt	28,655	26,758	26,661	25,356	33,416	54,518
Net Cash (Debt)	-20,785	-17,798	-16,333	-16,985	-19,211	-32,470
Net Cash Per Share	-1133.58	-970.67	-890.77	-921.35	-1066.44	-1655.07
Filing Date Shares Outstanding	18.34	18.34	18.34	18.34	18.34	17.42
Total Common Shares Outstanding	18.34	18.34	18.34	18.34	18.34	17.42
Working Capital	-12,027	-11,579	-5,125	-10,142	-11,728	-22,015
Book Value Per Share	1908.68	2036.09	2408.76	2357.25	3038.75	3888.32
Tangible Book Value	33,866	36,202	43,034	42,064	54,353	66,146
Tangible Book Value Per Share	1847.01	1974.41	2346.99	2294.09	2964.33	3796.64
Land	22,941	22,941	22,941	22,941	22,761	22,761
Buildings	12,074	17,689	17,689	17,689	17,689	17,689
Machinery	8,495	31,701	30,389	30,504	30,768	30,087
Construction In Progress	-	595.5	734.37	224	41.81	-

Updated Nov 14, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.