Panstar Enterprise Co.,Ltd. (KOSDAQ: 054300)

Panstar Enterprise Co.,Ltd. Balance Sheet

Financials in millions KRW. Fiscal year is January - December.

Fiscal Year	TTM	FY 2012	FY 2011	FY 2010	FY 2009	FY 2008
Period Ending	Sep 30, 2013	Dec 31, 2012	Dec 31, 2011	Dec 31, 2010	Dec 31, 2009	Dec 31, 2008
Cash & Equivalents	1,518	2,559	2,265	1,242	3,234	3,903
Short-Term Investments	1,289	3,422	450.05	4,252	4,140	3,444
Trading Asset Securities	-	-	-	-	41.01	-
Cash & Short-Term Investments	2,807	5,981	2,715	5,494	7,415	7,347
Cash Growth	85.12%	120.26%	-50.57%	-25.91%	0.92%	-66.40%
Accounts Receivable	7,217	7,499	5,279	11,544	8,526	7,644
Other Receivables	1,013	711.03	868.77	30,131	2,450	1,349
Receivables	9,958	9,932	8,422	42,471	12,027	9,073
Inventory	4,431	4,049	4,956	6,750	42,588	11,861
Prepaid Expenses	36.62	25.64	28.55	25.82	74.82	91.55
Other Current Assets	245.35	65.1	227.74	609.56	3,952	4,218
Total Current Assets	17,478	20,053	16,350	55,351	66,056	33,475
Property, Plant & Equipment	2,067	2,550	2,892	3,827	15,699	22,213
Long-Term Investments	1,549	1,331	4,367	5,943	8,168	6,241
Goodwill	-	-	-	-	433.33	-
Other Intangible Assets	19.73	29.97	55.21	72.82	46,518	2,585
Long-Term Deferred Charges	88.19	106.22	72.79	31.55	-	-
Other Long-Term Assets	2,250	1,873	5,723	947.45	3,235	2,590
Total Assets	24,003	26,501	31,379	66,670	141,498	79,104
Accounts Payable	3,566	4,867	6,615	6,341	7,788	9,120
Accrued Expenses	151.36	203.37	123.04	3,279	6,148	109.56
Short-Term Debt	11,421	8,631	9,439	31,632	62,513	23,562
Current Portion of Long-Term Debt	2,461	5,020	7,915	15,381	7,005	186.5
Current Portion of Leases	131.06	82.29	98.28	49.43	-	59.56
Current Unearned Revenue	-	-	-	-	11,655	-
Other Current Liabilities	918.57	1,099	1,890	3,393	3,275	8,679
Total Current Liabilities	18,648	19,903	26,081	60,077	98,385	41,718
Long-Term Debt	506.27	413.8	500.35	3,092	17,558	6,475
Long-Term Leases	-	-	-	-	-	43.34
Long-Term Deferred Tax Liabilities	-	-	-	-	-	2,598
Total Liabilities	19,660	20,466	26,581	63,169	115,943	50,833
Common Stock	4,580	4,225	3,023	16,018	12,060	5,787
Additional Paid-In Capital	31,884	32,727	31,753	15,807	15,145	14,275
Retained Earnings	-32,593	-30,347	-29,529	-25,927	-10,204	-406.5
Treasury Stock	-498.31	-498.31	-498.31	-498.31	-498.31	-498.31
Comprehensive Income & Other	971.26	-71.04	49.82	117.97	2,707	9,113
Total Common Equity	4,344	6,035	4,798	5,518	19,209	28,270
Minority Interest	-	-	-	-2,017	6,346	-
Shareholders' Equity	4,344	6,035	4,798	3,501	25,555	28,270
Total Liabilities & Equity	24,003	26,501	31,379	66,670	141,498	79,104
Total Debt	14,519	14,147	17,953	50,155	87,077	30,326
Net Cash (Debt)	-11,711	-8,166	-15,238	-44,661	-79,662	-22,980
Net Cash Per Share	-1395.12	-1348.35	-3839.28	-16233.90	-57410.32	-21243.63
Filing Date Shares Outstanding	9.14	8.43	6.02	3.18	2.39	1.14
Total Common Shares Outstanding	9.14	8.43	6.02	3.18	2.39	1.14
Working Capital	-1,170	150.33	-9,731	-4,726	-32,329	-8,243
Book Value Per Share	475.37	716.07	796.64	1734.19	8036.45	24893.78
Tangible Book Value	4,324	6,005	4,743	5,445	-27,742	25,685
Tangible Book Value Per Share	473.21	712.52	787.47	1711.30	-11606.37	22617.29
Land	-	-	-	-	9,000	14,473
Buildings	467.63	491.83	155.27	189.82	6,058	6,810
Machinery	371.79	425.22	527.88	1,477	3,182	3,376
Construction In Progress	-	-	450	450	-	-
Leasehold Improvements	-	-	-	-	428.75	-

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