COWELL FASHION Co.,Ltd (KOSDAQ: 033290)

COWELL FASHION Co.,Ltd 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	35,713	37,247	82,855	111,796	20,282	15,299
Short-Term Investments	2,521	15,619	24,336	6,544	42,047	52,337
Cash & Short-Term Investments	38,234	52,865	107,192	118,340	62,329	67,636
Cash Growth	-47.20%	-50.68%	-9.42%	89.86%	-7.85%	35.46%
Accounts Receivable	29,904	32,240	53,525	47,971	33,130	27,814
Other Receivables	899.41	9,703	1,875	1,157	830.43	828.69
Receivables	31,303	45,242	55,499	49,354	34,481	32,821
Inventory	13,559	14,033	99,266	104,871	102,915	87,623
Prepaid Expenses	118.9	194.21	5,508	1,777	1,315	358.37
Other Current Assets	165.97	11,134	9,026	6,945	8,277	12,227
Total Current Assets	83,381	123,469	276,492	281,287	209,317	200,665
Property, Plant & Equipment	270,976	257,206	283,719	265,069	82,832	81,377
Long-Term Investments	13,033	9,569	2,678	3,708	2,335	2,304
Goodwill	226,782	226,782	227,383	227,406	2,565	2,322
Other Intangible Assets	84,599	89,685	101,080	108,262	7,807	8,077
Long-Term Accounts Receivable	160.61	-	-	387.49	-	-
Long-Term Deferred Tax Assets	-	-	4,824	-	-	-
Other Long-Term Assets	204,294	176,500	171,098	144,694	128,324	67,130
Total Assets	885,868	885,851	1,067,555	1,030,960	433,389	364,383
Accounts Payable	47,810	61,718	69,558	67,155	14,649	16,372
Accrued Expenses	2,538	1,784	4,547	3,317	1,630	2,433
Short-Term Debt	81,000	81,000	73,369	52,569	14,557	49,501
Current Portion of Long-Term Debt	10,435	39,734	30,977	51,616	-	-
Current Portion of Leases	14,757	12,622	15,449	16,901	2,364	1,743
Current Income Taxes Payable	1,857	7,563	11,013	18,442	12,711	10,344
Current Unearned Revenue	2,026	708.04	25.85	5.91	9.88	-
Other Current Liabilities	12,546	27,540	30,601	28,833	14,928	18,185
Total Current Liabilities	172,970	232,668	235,540	238,839	60,849	98,578
Long-Term Debt	228,346	182,136	231,048	246,305	14,675	3,375
Long-Term Leases	63,359	64,174	40,569	45,340	1,152	327.33
Long-Term Deferred Tax Liabilities	50,908	50,693	56,175	49,854	12,333	218.21
Other Long-Term Liabilities	17,510	12,584	7,910	5,609	4,541	4,492
Total Liabilities	533,092	542,256	571,242	588,065	95,494	108,038
Common Stock	30,360	30,360	46,532	46,532	46,532	46,532
Additional Paid-In Capital	16,355	17,063	30,169	30,524	30,152	27,754
Retained Earnings	244,816	239,506	355,293	304,273	252,266	161,259
Treasury Stock	-14,530	-13,441	-16,696	-14,371	-15,463	-12,848
Comprehensive Income & Other	66,528	60,564	72,665	71,226	21,404	21,176
Total Common Equity	343,530	334,051	487,963	438,185	334,890	243,872
Minority Interest	9,246	9,544	8,350	4,710	3,004	12,473
Shareholders' Equity	352,776	343,595	496,313	442,895	337,895	256,345
Total Liabilities & Equity	885,868	885,851	1,067,555	1,030,960	433,389	364,383
Total Debt	397,897	379,665	391,413	412,730	32,748	54,946
Net Cash (Debt)	-359,663	-326,800	-284,221	-294,391	29,581	12,689
Net Cash Growth	-	-	-	-	133.12%	-
Net Cash Per Share	-6415.72	-5825.13	-5204.82	-5407.83	531.03	225.89
Filing Date Shares Outstanding	52.99	53.39	54.01	54.28	54.14	55.73
Total Common Shares Outstanding	52.99	53.39	54.01	54.28	54.14	55.73
Working Capital	-89,589	-109,200	40,952	42,448	148,468	102,086
Book Value Per Share	6482.94	6256.84	9035.17	8072.50	6185.16	4375.92
Tangible Book Value	32,149	17,585	159,500	102,517	324,518	233,472
Tangible Book Value Per Share	606.69	329.37	2953.31	1888.64	5993.60	4189.31
Land	139,798	132,126	107,727	113,821	59,262	44,438
Buildings	6,170	4,903	81,355	20,786	14,387	14,247
Machinery	24,230	27,497	31,414	106,833	42,934	44,776
Construction In Progress	24,557	15,568	1,872	36,896	10,210	25,163

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