SM Entertainment Co., Ltd. (KOSDAQ: 041510)

SM Entertainment 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	252,640	303,140	317,520	331,289	297,514	284,978
Short-Term Investments	145,155	186,387	209,820	176,549	86,289	91,355
Trading Asset Securities	6,927	11,093	6,718	10,025	7,651	-
Cash & Short-Term Investments	404,722	500,620	534,058	517,862	391,454	376,333
Cash Growth	-16.60%	-6.26%	3.13%	32.29%	4.02%	33.40%
Receivables	163,716	153,352	157,517	97,343	136,464	129,402
Inventory	31,951	25,555	20,445	14,406	11,416	14,758
Prepaid Expenses	-	23,524	26,389	21,608	15,281	21,065
Other Current Assets	149,689	148,795	103,035	102,084	91,883	87,133
Total Current Assets	750,077	851,846	841,445	753,303	646,499	628,691
Property, Plant & Equipment	160,001	159,137	169,243	166,180	108,769	136,200
Long-Term Investments	208,881	212,706	213,080	144,284	68,511	75,394
Goodwill	-	149,493	93,953	90,864	108,030	118,172
Other Intangible Assets	206,162	54,369	51,154	53,950	69,904	81,106
Long-Term Accounts Receivable	-	4,130	-	-	-	-
Long-Term Deferred Tax Assets	7,092	6,497	5,055	12,347	6,785	13,053
Other Long-Term Assets	89,570	102,796	89,093	94,015	60,375	63,004
Total Assets	1,421,784	1,540,974	1,463,023	1,314,942	1,068,873	1,115,621
Accounts Payable	212,382	211,416	213,823	169,215	177,565	190,841
Accrued Expenses	-	33,609	10,657	-	5,947	7,446
Short-Term Debt	12,594	46,819	8,513	3,658	18,320	15,849
Current Portion of Long-Term Debt	24.93	33.24	33.24	-	22,253	35,566
Current Portion of Leases	19,084	20,255	17,571	19,140	10,051	14,778
Current Income Taxes Payable	17,925	13,039	16,468	29,414	25,354	7,914
Current Unearned Revenue	62,336	38,900	37,917	31,471	22,682	27,940
Other Current Liabilities	133,132	155,226	162,464	147,786	151,630	136,619
Total Current Liabilities	457,478	519,297	467,445	400,686	433,802	436,955
Long-Term Debt	-	16.62	49.86	-	-	12,042
Long-Term Leases	72,268	76,169	80,747	91,902	5,646	13,638
Long-Term Unearned Revenue	-	144.13	1,404	1,458	2,755	3,834
Long-Term Deferred Tax Liabilities	21,174	19,030	15,313	16,011	5,060	5,370
Other Long-Term Liabilities	17,899	15,172	11,467	13,759	1,856	6,159
Total Liabilities	573,520	631,576	576,891	526,500	452,734	482,852
Common Stock	11,915	11,915	11,902	11,873	11,726	11,724
Additional Paid-In Capital	352,346	361,842	366,668	361,611	310,368	245,265
Retained Earnings	327,159	365,354	306,363	235,806	95,347	164,528
Treasury Stock	-39,322	-31,293	-4,840	-10,856	-10,856	-944.39
Comprehensive Income & Other	18,141	14,688	16,627	17,799	25,215	23,599
Total Common Equity	670,240	722,507	696,721	616,233	431,799	444,172
Minority Interest	178,024	186,891	189,411	172,209	184,339	188,597
Shareholders' Equity	848,264	909,398	886,132	788,442	616,139	632,768
Total Liabilities & Equity	1,421,784	1,540,974	1,463,023	1,314,942	1,068,873	1,115,621
Total Debt	103,971	143,294	106,915	114,700	56,270	91,873
Net Cash (Debt)	300,751	357,326	427,144	403,162	335,183	284,459
Net Cash Growth	-11.06%	-16.35%	5.95%	20.28%	17.83%	24.63%
Net Cash Per Share	12976.42	15220.40	18089.39	17318.41	14342.36	12213.89
Filing Date Shares Outstanding	22.89	23.44	23.64	23.4	23.11	23.41
Total Common Shares Outstanding	22.89	23.44	23.64	23.4	23.11	23.41
Working Capital	292,599	332,549	373,999	352,617	212,697	191,736
Book Value Per Share	29274.92	30825.42	29466.74	26333.36	18686.29	18970.33
Tangible Book Value	464,078	518,645	551,614	471,419	253,865	244,893
Tangible Book Value Per Share	20270.10	22127.74	23329.66	20145.06	10986.13	10459.27
Land	-	28,160	36,661	23,448	58,648	59,388
Buildings	-	13,327	16,147	16,791	22,864	22,305
Machinery	-	45,068	33,015	30,811	50,056	64,684
Construction In Progress	-	8,046	14,456	9,381	8,225	9,161

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