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

Leaders Cosmetics Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	2,535	2,385	6,170	5,307	6,981	12,224
Short-Term Investments	2,530	3,180	2,790	5,020	1,390	1,980
Cash & Short-Term Investments	5,065	5,565	8,960	10,327	8,371	14,204
Cash Growth	-35.64%	-37.89%	-13.25%	23.37%	-41.07%	-35.58%
Accounts Receivable	7,439	7,694	7,744	8,339	9,011	8,885
Other Receivables	352.69	311.25	220.46	175.41	69.36	215.47
Receivables	8,032	8,266	8,206	8,733	10,004	9,978
Inventory	4,587	5,020	5,130	5,532	4,155	6,815
Prepaid Expenses	131.73	113.32	316.11	463.46	142.12	112.56
Other Current Assets	1,317	125.84	571.33	99.25	603.31	767.92
Total Current Assets	19,134	19,090	23,183	25,155	23,275	31,878
Property, Plant & Equipment	77,016	43,865	43,451	40,832	41,327	43,421
Long-Term Investments	5,136	4,676	6,492	11,992	13,019	29,555
Goodwill	-	-	-	-	23.35	-
Other Intangible Assets	906.24	1,130	1,131	1,133	1,135	1,365
Other Long-Term Assets	621.63	606.14	220.68	652.24	528.19	303.45
Total Assets	102,813	69,628	74,743	79,983	79,525	106,771

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	3,986	4,968	4,548	3,104	3,962	4,380
Accrued Expenses	1,497	1,595	1,519	1,482	1,412	1,858
Short-Term Debt	27,000	25,639	24,000	23,000	25,000	23,440
Current Portion of Long-Term Debt	-	-	2,000	-	-	9,520
Current Portion of Leases	387.84	418.91	440.54	394.02	281.1	375.8
Other Current Liabilities	2,288	2,298	2,255	2,300	2,762	4,032
Total Current Liabilities	35,159	34,919	34,762	30,280	33,417	43,606
Long-Term Debt	2,986	3,000	-	3,000	-	48.62
Long-Term Leases	219.58	279.77	317.12	266.56	74.46	30.6
Pension & Post-Retirement Benefits	1,471	1,335	715.4	162.58	0	662.21
Long-Term Deferred Tax Liabilities	1,331	1,331	1,450	1,952	2,598	6,566
Other Long-Term Liabilities	110.51	105.15	90.74	103.13	100.41	139.33
Total Liabilities	41,278	40,970	37,336	35,764	36,189	51,053

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	9,550	9,550	9,550	9,550	9,550	9,550
Additional Paid-In Capital	63,847	63,719	62,810	62,810	62,810	32,745
Retained Earnings	-39,011	-37,066	-28,895	-19,328	-4,105	-4,151
Treasury Stock	-	-1,002	-1,002	-1,002	-1,002	-1,002
Comprehensive Income & Other	27,067	-6,646	-5,130	-7,863	-24,031	18,576
Total Common Equity	61,453	28,556	37,333	44,167	43,222	55,718
Minority Interest	82.98	102.3	73.5	51.82	114.02	-
Shareholders' Equity	61,536	28,658	37,407	44,219	43,336	55,718
Total Liabilities & Equity	102,813	69,628	74,743	79,983	79,525	106,771

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	30,594	29,338	26,758	26,661	25,356	33,416
Net Cash (Debt)	-25,528	-23,773	-17,798	-16,333	-16,985	-19,211
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-1386.52	-1296.55	-968.57	-890.77	-921.35	-1066.44
Filing Date Shares Outstanding	19.1	18.34	18.34	18.34	18.34	18.34
Total Common Shares Outstanding	19.1	18.34	18.34	18.34	18.34	18.34
Working Capital	-16,026	-15,828	-11,579	-5,125	-10,142	-11,728
Book Value Per Share	3217.28	1557.37	2036.09	2408.76	2357.25	3038.75
Tangible Book Value	60,547	27,425	36,202	43,034	42,064	54,353
Tangible Book Value Per Share	3169.83	1495.71	1974.41	2346.99	2294.09	2964.33
Land	56,613	22,941	22,941	22,941	22,941	22,761
Buildings	11,660	17,689	17,689	17,689	17,689	17,689
Machinery	7,109	31,474	31,701	30,389	30,504	30,768
Construction In Progress	7.5	87.33	595.5	734.37	224	41.81

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 21, 2026

Data Sources Report a data error