Lumens Co., Ltd. (KOSDAQ: 038060)

Lumens 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	53,149	56,691	42,369	38,402	28,616	20,745
Short-Term Investments	2.68	2,732	8,700	3,210	2,700	14,799
Trading Asset Securities	14.99	-	-	-	-	-
Cash & Short-Term Investments	53,167	59,422	51,069	41,611	31,316	35,544
Cash Growth	-5.40%	16.36%	22.73%	32.88%	-11.89%	-24.56%
Accounts Receivable	28,053	23,464	23,179	38,191	39,699	43,677
Other Receivables	13,375	11,331	5,708	13,565	5,091	6,545
Receivables	42,479	34,795	28,887	51,862	44,796	53,464
Inventory	37,968	28,697	43,467	42,845	57,794	59,502
Prepaid Expenses	288.21	378.91	144.75	358.48	646.84	916.5
Other Current Assets	813.3	591.38	1,554	519.98	1,245	1,538
Total Current Assets	134,715	123,885	125,122	137,197	135,797	150,965
Property, Plant & Equipment	10,898	10,306	10,091	13,507	72,080	75,445
Long-Term Investments	9,789	7,812	577.91	505.38	11,471	16,973
Other Intangible Assets	2,916	3,210	1,383	572.85	4,290	5,334
Long-Term Deferred Tax Assets	-	-	-	-	1,611	10,497
Long-Term Deferred Charges	-	-	-	-	3,261	7,245
Other Long-Term Assets	823.39	1,243	425.72	30,895	8,074	8,240
Total Assets	159,143	146,456	137,600	182,677	238,638	278,452
Accounts Payable	32,792	30,965	20,800	53,440	63,269	58,385
Accrued Expenses	602.08	1,235	871.11	1,015	1,698	798.3
Short-Term Debt	7,989	8,660	12,681	31,577	30,571	39,586
Current Portion of Long-Term Debt	-	-	-	-	27,452	25,153
Current Portion of Leases	505.25	354.46	528.67	414.39	513.73	498.17
Current Income Taxes Payable	1,410	1,364	1,294	1,284	1,280	1,236
Current Unearned Revenue	679.62	43.71	161.37	314.29	473.09	674.51
Other Current Liabilities	6,974	4,706	6,088	19,245	7,924	10,315
Total Current Liabilities	50,951	47,328	42,423	107,290	133,180	136,646
Long-Term Debt	-	-	-	-	6,183	9,233
Long-Term Leases	837.83	488.59	796.33	1,024	492.35	440.81
Long-Term Deferred Tax Liabilities	-	-	-	-	452.97	-
Other Long-Term Liabilities	986.68	835.41	703.56	579.66	799.23	1,575
Total Liabilities	53,074	48,652	43,923	108,894	141,157	147,895
Common Stock	24,052	24,052	24,052	24,052	23,859	23,638
Additional Paid-In Capital	109,834	113,148	113,148	112,894	111,692	110,566
Retained Earnings	-21,501	-26,515	-30,520	-47,158	-18,811	-450.36
Treasury Stock	-	-6,223	-6,223	-6,223	-6,223	-6,223
Comprehensive Income & Other	-6,316	-6,657	-6,779	-9,848	-15,417	-10,188
Total Common Equity	106,069	97,804	93,677	73,716	95,100	117,343
Minority Interest	-	-	-	67.3	2,381	13,214
Shareholders' Equity	106,069	97,804	93,677	73,783	97,481	130,557
Total Liabilities & Equity	159,143	146,456	137,600	182,677	238,638	278,452
Total Debt	9,332	9,503	14,006	33,016	65,211	74,911
Net Cash (Debt)	43,835	49,920	37,064	8,595	-33,895	-39,367
Net Cash Growth	-0.77%	34.69%	331.20%	-	-	-
Net Cash Per Share	923.73	1061.67	788.25	182.83	-726.88	-852.21
Filing Date Shares Outstanding	48.1	47.02	47.02	47.02	46.64	46.19
Total Common Shares Outstanding	48.1	47.02	47.02	47.02	46.64	46.19
Working Capital	83,764	76,557	82,699	29,907	2,617	14,319
Book Value Per Share	2205.03	2080.05	1992.28	1567.76	2039.21	2540.25
Tangible Book Value	103,153	94,594	92,294	73,143	90,810	112,010
Tangible Book Value Per Share	2144.41	2011.79	1962.86	1555.58	1947.23	2424.78
Land	-	-	-	-	23,523	23,523
Buildings	3,023	10,668	10,785	10,740	31,970	32,210
Machinery	4,893	58,667	58,630	127,077	148,999	154,667
Construction In Progress	12	640.6	215.7	147	708.95	956.26

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