Gradiant Corporation (KOSDAQ: 035080)

Gradiant 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	172,458	251,962	193,903	71,119	103,771	143,135
Short-Term Investments	0	-	-	-	-	-
Trading Asset Securities	124,490	139,524	239,186	180,388	184,302	325,440
Cash & Short-Term Investments	296,948	391,486	433,089	251,507	288,073	468,576
Cash Growth	-13.53%	-9.61%	72.20%	-12.69%	-38.52%	11.53%
Accounts Receivable	548,307	654,699	606,361	528,355	535,335	501,605
Other Receivables	3,567	4,749	3,035	1,856	40,939	85,657
Receivables	552,901	665,865	609,656	530,237	576,586	587,383
Inventory	81,512	81,929	71,580	71,699	89,600	85,519
Prepaid Expenses	11,694	13,114	14,712	7,794	12,272	10,467
Other Current Assets	23,650	20,909	15,115	13,801	48,288	54,857
Total Current Assets	966,705	1,173,304	1,144,150	875,037	1,014,819	1,206,801
Property, Plant & Equipment	153,996	147,699	72,965	33,351	141,093	134,794
Long-Term Investments	306,607	300,191	236,509	109,845	60,735	43,422
Goodwill	-	19,583	19,583	16,361	17,927	18,471
Other Intangible Assets	195,491	194,785	220,804	248,922	307,598	331,713
Long-Term Accounts Receivable	10,152	-	-	-	-	-
Long-Term Deferred Tax Assets	5,103	6,307	6,483	7,472	13,171	12,174
Long-Term Deferred Charges	-	-	-	-	-	0
Other Long-Term Assets	44,640	55,114	68,792	363,151	47,447	32,326
Total Assets	1,683,551	1,897,559	1,769,400	1,654,218	1,602,860	1,780,052
Accounts Payable	598,783	763,571	679,127	583,546	594,511	568,649
Accrued Expenses	6,070	8,258	8,422	7,154	13,803	18,709
Short-Term Debt	97,433	102,322	31,971	22,225	45,179	63,017
Current Portion of Long-Term Debt	22,734	49.92	-	-	981.49	1,649
Current Portion of Leases	15,032	15,527	15,797	10,367	16,906	15,800
Current Income Taxes Payable	11,703	6,663	13,311	10,582	7,249	14,307
Current Unearned Revenue	0.11	0.02	-	-	928.13	1,428
Other Current Liabilities	27,980	28,934	14,999	333,826	186,565	296,519
Total Current Liabilities	779,736	925,324	763,628	967,700	866,123	980,078
Long-Term Debt	41.6	22,067	150	-	674.4	905.45
Long-Term Leases	20,831	24,595	27,636	24,961	50,449	52,502
Long-Term Deferred Tax Liabilities	73,927	77,209	85,527	65,888	69,291	71,067
Other Long-Term Liabilities	9,146	8,678	8,591	4,838	4,480	4,299
Total Liabilities	886,537	1,060,837	887,158	1,065,129	993,086	1,110,465
Common Stock	41,766	41,766	41,766	41,766	41,766	30,421
Additional Paid-In Capital	155,283	155,316	155,908	158,310	153,368	125,310
Retained Earnings	331,268	365,941	405,595	96,600	124,581	158,093
Treasury Stock	-14,219	-14,219	-15,536	-11,328	-21,218	-21,219
Comprehensive Income & Other	2,327	1,538	1,674	1,310	-164.68	-50.01
Total Common Equity	516,425	550,342	589,407	286,657	298,332	292,555
Minority Interest	277,797	283,588	292,835	302,432	311,442	377,032
Shareholders' Equity	797,014	836,722	882,242	589,089	609,774	669,587
Total Liabilities & Equity	1,683,551	1,897,559	1,769,400	1,654,218	1,602,860	1,780,052
Total Debt	156,071	164,561	75,555	57,553	114,190	133,874
Net Cash (Debt)	140,877	226,925	357,534	193,954	173,883	334,702
Net Cash Growth	-28.20%	-36.53%	84.34%	11.54%	-48.05%	-4.11%
Net Cash Per Share	10171.48	16083.88	23493.93	12564.15	13743.67	31207.20
Filing Date Shares Outstanding	13.68	13.68	14.63	15.53	14.91	10.37
Total Common Shares Outstanding	13.68	13.68	14.63	15.53	14.91	10.37
Working Capital	186,969	247,979	380,523	-92,663	148,696	226,723
Book Value Per Share	37747.53	40226.66	40293.06	18461.16	20012.16	28206.19
Tangible Book Value	320,934	335,973	349,020	21,374	-27,192	-57,629
Tangible Book Value Per Share	23458.34	24557.62	23859.73	1376.53	-1824.05	-5556.19
Land	-	13,289	12,290	-	45,823	16,245
Buildings	-	10,461	8,271	-	23,318	24,667
Machinery	-	45,575	37,158	28,393	78,783	79,703
Construction In Progress	-	83,827	16,145	405.5	6,655	20,218

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