BioSmart Co.,Ltd. (KOSDAQ: 038460)

BioSmart 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	14,445	20,851	19,612	13,585	18,427	24,301
Short-Term Investments	9,930	10,030	95	602	131	16,046
Trading Asset Securities	1,623	461.35	575.3	1,087	-	-
Cash & Short-Term Investments	25,998	31,343	20,282	15,274	18,558	40,348
Cash Growth	9.73%	54.53%	32.79%	-17.70%	-54.00%	317.06%
Accounts Receivable	-	39,305	40,414	40,093	22,787	22,435
Other Receivables	95.4	1,231	1,125	1,637	838.41	812.61
Receivables	95.4	41,319	42,347	42,556	24,337	23,463
Inventory	47,482	53,022	57,051	50,774	37,382	34,581
Prepaid Expenses	2,189	375.76	320.55	160.08	131.28	191.67
Other Current Assets	64,527	9,227	9,646	10,193	6,428	3,684
Total Current Assets	140,292	135,287	129,647	118,957	86,837	102,267
Property, Plant & Equipment	46,390	45,029	50,080	52,866	29,943	25,375
Long-Term Investments	52,601	52,275	34,194	33,910	36,887	34,311
Goodwill	5,143	4,853	4,853	4,591	7,561	12,155
Other Intangible Assets	2,405	2,339	2,328	1,628	1,703	1,473
Long-Term Accounts Receivable	-	682.45	306.57	30.43	-	-
Long-Term Deferred Tax Assets	11,092	11,727	7,301	7,672	779.83	1,031
Long-Term Deferred Charges	3,303	3,142	3,246	1,853	1,542	2,820
Other Long-Term Assets	5,346	4,729	5,228	4,296	2,966	4,088
Total Assets	266,571	260,063	237,183	225,851	168,228	183,544
Accounts Payable	16,050	17,667	23,597	21,489	16,662	12,645
Accrued Expenses	996.68	1,083	1,020	999.11	1,190	1,465
Short-Term Debt	51,284	67,523	61,526	28,074	23,563	17,085
Current Portion of Long-Term Debt	161.43	2,471	8,165	9,535	1,978	8,227
Current Portion of Leases	1,158	2,623	2,638	2,937	1,554	1,654
Current Income Taxes Payable	1,950	5,294	1,490	1,386	492.03	6,199
Other Current Liabilities	21,856	20,644	29,745	24,038	12,296	11,609
Total Current Liabilities	93,456	117,305	128,181	88,458	57,736	58,884
Long-Term Debt	21,974	15,030	8,832	29,991	10,186	10,465
Long-Term Leases	1,730	1,071	2,420	3,077	1,645	1,602
Long-Term Deferred Tax Liabilities	-13.59	-	-	-	-	-
Other Long-Term Liabilities	120.66	92.21	79.36	4,886	651.08	1,489
Total Liabilities	120,124	135,431	141,878	131,220	75,526	77,540
Common Stock	11,967	10,648	10,044	10,044	10,044	10,007
Additional Paid-In Capital	60,366	53,843	56,388	60,954	61,255	55,926
Retained Earnings	47,220	48,582	31,589	29,291	27,516	38,400
Treasury Stock	-2,995	-2,995	-2,995	-2,995	-2,995	-2.5
Comprehensive Income & Other	1,299	1,613	1,699	1,804	958.56	1,136
Total Common Equity	117,857	111,691	96,725	99,098	96,779	105,466
Minority Interest	26,589	9,941	-4,420	-7,467	-7,076	536.93
Shareholders' Equity	146,446	124,632	95,305	94,631	92,702	106,003
Total Liabilities & Equity	266,571	260,063	237,183	225,851	168,228	183,544
Total Debt	76,307	88,718	83,581	73,614	38,926	39,033
Net Cash (Debt)	-50,308	-57,375	-63,298	-58,340	-20,367	1,315
Net Cash Per Share	-1986.21	-2255.88	-3297.14	-3038.88	-1052.59	65.46
Filing Date Shares Outstanding	23.04	20.41	19.2	19.2	19.2	20.01
Total Common Shares Outstanding	23.04	20.41	19.2	19.2	19.2	20.01
Working Capital	46,836	17,982	1,466	30,498	29,101	43,383
Book Value Per Share	5114.60	5473.19	5038.31	5161.94	5041.11	5269.81
Tangible Book Value	110,310	104,500	89,544	92,879	87,515	91,838
Tangible Book Value Per Share	4787.07	5120.77	4664.26	4838.00	4558.55	4588.87
Land	23,608	23,608	23,608	23,608	11,541	9,004
Buildings	10,032	10,021	10,069	8,463	8,041	4,281
Machinery	95,054	93,709	100,042	50,451	44,977	7,406
Construction In Progress	2,820	138.9	136.8	233.26	-	227.5

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