ESTsoft Corp. (KOSDAQ: 047560)

ESTsoft 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	36,247	40,596	46,934	38,483	35,479	30,181
Short-Term Investments	34,390	27,617	23,645	14,762	6,689	6,621
Trading Asset Securities	12,494	7,741	24,977	31,453	12,300	7,655
Cash & Short-Term Investments	83,130	75,954	95,557	84,699	54,468	44,457
Cash Growth	6.43%	-20.51%	12.82%	55.50%	22.52%	42.35%
Accounts Receivable	10,301	12,335	8,612	10,083	11,574	8,108
Other Receivables	5,907	648.41	1,190	592.77	948.74	706.31
Receivables	16,208	12,983	9,803	10,675	12,523	8,815
Inventory	3,486	2,957	2,473	1,948	3,510	3,276
Prepaid Expenses	3,266	2,691	2,363	1,705	2,622	1,221
Other Current Assets	1,781	650.73	1,234	1,132	1,092	1,767
Total Current Assets	107,871	95,236	111,429	100,158	74,216	59,536
Property, Plant & Equipment	82,250	82,298	64,214	65,115	64,599	67,311
Long-Term Investments	938.76	2,684	2,594	4,297	2,135	2,469
Goodwill	-	-	-	-	-	248.72
Other Intangible Assets	2,343	1,933	1,451	2,005	1,289	1,429
Long-Term Deferred Tax Assets	5,913	5,145	4,530	5,068	3,770	2,927
Other Long-Term Assets	1,285	1,356	808	720.51	573.71	499.33
Total Assets	200,600	188,652	185,026	177,487	146,697	134,559
Accrued Expenses	3,270	2,792	2,984	3,623	4,255	2,669
Short-Term Debt	-	-	-	1,500	9,406	8,860
Current Portion of Long-Term Debt	29,255	23,000	17,000	23,000	23,375	9,240
Current Portion of Leases	451.33	453.33	289.29	281.69	443.72	414.94
Current Income Taxes Payable	-	132.6	84.14	611.98	1,222	1.91
Current Unearned Revenue	10,398	9,354	9,439	8,931	9,363	6,800
Other Current Liabilities	18,791	21,856	11,924	12,311	11,531	15,347
Total Current Liabilities	62,165	57,588	41,721	50,259	59,596	43,333
Long-Term Debt	793.46	8,597	22,640	-	-55.37	19,750
Long-Term Leases	1,533	1,608	1,603	2,495	1,848	1,490
Long-Term Unearned Revenue	1,524	1,355	1,556	1,690	721.01	3,509
Long-Term Deferred Tax Liabilities	5,083	4,814	1,345	1,274	2,066	2,638
Other Long-Term Liabilities	14,893	3,490	24,465	22,299	4,618	471.38
Total Liabilities	96,447	86,893	101,506	88,075	78,322	80,066
Common Stock	5,802	5,704	5,688	5,688	4,950	4,950
Additional Paid-In Capital	27,183	36,649	24,064	24,048	7,659	7,659
Retained Earnings	2,030	-5,627	2,373	10,400	5,477	-1,095
Treasury Stock	-10,884	-13,713	-12,701	-10,095	-8,124	-5,072
Comprehensive Income & Other	48,611	48,355	31,891	32,252	30,242	31,437
Total Common Equity	72,743	71,369	51,315	62,293	40,204	37,878
Minority Interest	15,043	15,785	32,204	27,386	28,170	16,614
Shareholders' Equity	104,153	101,759	83,521	89,412	68,374	54,492
Total Liabilities & Equity	200,600	188,652	185,026	177,487	146,697	134,559
Total Debt	32,033	33,659	41,532	27,277	35,018	39,755
Net Cash (Debt)	51,097	42,295	54,024	57,421	19,451	4,702
Net Cash Growth	56.11%	-21.71%	-5.92%	195.22%	313.63%	-
Net Cash Per Share	5062.69	4345.60	5435.16	5875.66	2166.52	498.77
Filing Date Shares Outstanding	10.28	9.74	9.82	10.05	8.72	9.21
Total Common Shares Outstanding	10.28	9.74	9.82	10.05	8.72	9.22
Working Capital	45,706	37,648	69,708	49,899	14,619	16,203
Book Value Per Share	7077.91	7329.93	5228.14	6196.38	4610.11	4110.14
Tangible Book Value	70,401	69,435	49,864	60,287	38,915	36,200
Tangible Book Value Per Share	6849.98	7131.37	5080.28	5996.92	4462.25	3928.12
Land	64,349	64,305	45,509	45,451	45,476	47,386
Buildings	12,437	22,443	22,758	20,470	20,643	21,034
Machinery	3,609	17,889	16,612	18,159	16,683	15,882
Construction In Progress	-	-	-	960.9	-	-

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