Seoul Auction Co. Ltd. (KOSDAQ: 063170)

Seoul Auction 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	10,188	10,143	6,699	11,457	7,000	13,185
Short-Term Investments	158.7	158.7	154.39	153.09	151.86	150
Cash & Short-Term Investments	10,346	10,302	6,854	11,610	7,152	13,335
Cash Growth	-10.81%	50.31%	-40.97%	62.33%	-46.37%	-23.28%
Accounts Receivable	611.75	733.45	1,337	3,353	4,939	5,449
Other Receivables	4,695	5,401	13,375	13,705	6,678	24,769
Receivables	25,249	29,005	31,198	24,354	14,030	34,690
Inventory	70,382	71,436	83,572	67,299	67,241	57,144
Prepaid Expenses	214.43	34.15	32.14	123.07	123.95	216.59
Other Current Assets	822.35	3,056	2,974	11,677	2,007	2,085
Total Current Assets	107,014	113,833	124,630	115,063	90,554	107,471
Property, Plant & Equipment	99,145	67,755	52,149	49,282	49,479	52,862
Long-Term Investments	8,155	7,496	9,851	3,284	1,970	5,207
Other Intangible Assets	723.8	798.88	1,313	919.44	299.14	877.54
Long-Term Accounts Receivable	-	-	-	-	0	-0
Long-Term Deferred Tax Assets	-	-	-	555.94	464.28	573.85
Other Long-Term Assets	3,969	6,386	6,398	4,375	5,224	5,783
Total Assets	219,007	196,269	194,341	173,479	147,991	172,775
Accounts Payable	16.33	4.33	5.15	71.49	1,519	101.38
Accrued Expenses	1,456	1,095	1,362	1,159	1,073	963.45
Short-Term Debt	19,100	18,940	33,940	22,012	27,350	30,340
Current Portion of Long-Term Debt	16,031	1,031	1,031	30,528	800	800
Current Portion of Leases	236.34	436.46	521.85	113.31	123.27	1,089
Current Income Taxes Payable	-	-	-	3,179	-	910.47
Current Unearned Revenue	256.96	507.95	227.23	211.35	136.85	135.18
Other Current Liabilities	7,946	8,391	8,944	24,663	9,760	29,649
Total Current Liabilities	45,043	30,405	46,032	81,937	40,762	63,989
Long-Term Debt	58,143	45,012	21,590	4,022	39,550	35,350
Long-Term Leases	186.66	593.42	1,343	181.49	272.76	1,906
Long-Term Deferred Tax Liabilities	1,243	1,318	928.78	-	-	-
Other Long-Term Liabilities	1,979	2,177	281.3	150	590.39	1,023
Total Liabilities	106,848	79,506	70,175	86,290	82,754	104,222
Common Stock	8,887	8,887	8,887	8,459	8,459	8,459
Additional Paid-In Capital	74,594	74,594	69,976	42,404	38,889	38,889
Retained Earnings	27,687	32,646	42,784	39,841	24,202	26,506
Treasury Stock	-4,658	-4,658	-4,658	-4,658	-5,607	-5,607
Comprehensive Income & Other	5,648	5,294	7,178	1,142	-705.64	306.74
Total Common Equity	112,159	116,763	124,166	87,189	65,237	68,553
Shareholders' Equity	112,159	116,763	124,166	87,189	65,237	68,553
Total Liabilities & Equity	219,007	196,269	194,341	173,479	147,991	172,775
Total Debt	93,697	66,013	58,426	56,857	68,096	69,485
Net Cash (Debt)	-83,351	-55,711	-51,572	-45,247	-60,944	-56,150
Net Cash Per Share	-4950.44	-3308.85	-3065.60	-2860.96	-3862.03	-3558.25
Filing Date Shares Outstanding	16.84	16.84	16.84	15.98	15.78	15.78
Total Common Shares Outstanding	16.84	16.84	16.84	15.98	15.78	15.78
Working Capital	61,971	83,428	78,598	33,126	49,792	43,483
Book Value Per Share	6661.45	6934.91	7374.61	5456.03	4134.07	4344.23
Tangible Book Value	111,435	115,964	122,853	86,269	64,938	67,675
Tangible Book Value Per Share	6618.46	6887.46	7296.59	5398.50	4115.11	4288.62
Land	-	27,774	24,727	24,384	23,918	23,918
Buildings	-	24,342	24,470	25,693	25,426	25,426
Machinery	-	1,152	1,072	923.97	921.35	1,672
Construction In Progress	-	16,718	2,205	-	-	-

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