TOP Engineering Co., Ltd (KOSDAQ:065130)

TOP Engineering Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	64,478	54,111	60,732	36,112	53,129	46,224
Short-Term Investments	2,466	2,335	542.52	812.82	663.55	615.46
Cash & Short-Term Investments	66,944	56,445	61,274	36,924	53,793	46,840
Cash Growth	2.65%	-7.88%	65.94%	-31.36%	14.85%	-12.94%
Accounts Receivable	132,293	150,877	172,196	109,010	145,951	160,748
Other Receivables	4,429	10,925	23,324	17,453	13,245	12,719
Receivables	137,561	162,651	196,228	127,111	159,895	174,881
Inventory	83,514	157,165	88,093	108,894	135,797	105,330
Prepaid Expenses	-	2,996	2,395	985.66	3,249	2,332
Other Current Assets	26,179	9,385	3,572	9,021	4,241	8,961
Total Current Assets	314,199	388,642	351,563	282,937	356,975	338,343
Property, Plant & Equipment	136,677	162,239	161,197	175,958	215,647	197,816
Long-Term Investments	-0	8,626	10,025	10,991	12,654	28,527
Goodwill	-	-	-	-	-	11,963
Other Intangible Assets	3,647	4,417	5,574	5,775	5,776	8,196
Long-Term Accounts Receivable	-	35.54	159.89	384.24	-	-
Long-Term Deferred Tax Assets	16,025	10,221	11,536	16,421	17,188	15,608
Long-Term Deferred Charges	-	-	-	-	0	81.87
Other Long-Term Assets	39,268	18,603	20,185	18,416	20,177	18,172
Total Assets	511,477	594,807	562,051	512,615	629,496	618,832
Accounts Payable	-	138,476	126,012	80,200	141,600	124,322
Accrued Expenses	-	7,878	6,926	6,793	7,887	7,437
Short-Term Debt	60,711	70,670	65,163	80,544	82,941	90,499
Current Portion of Long-Term Debt	130.92	130.92	7,231	1,314	2,266	3,783
Current Portion of Leases	-	1,812	2,000	2,193	2,137	911.66
Current Income Taxes Payable	-44.8	-	256.82	755.66	2,022	867.95
Current Unearned Revenue	-	1,228	889.57	2,847	982.37	114.16
Other Current Liabilities	132,163	25,458	15,138	27,834	23,991	33,145
Total Current Liabilities	192,961	245,653	223,616	202,481	263,827	261,080
Long-Term Debt	229.11	327.3	458.22	3,589	27,708	3,569
Long-Term Leases	-	1,538	889.53	1,873	898.51	2,419
Long-Term Deferred Tax Liabilities	799.02	1,826	1,785	1,769	1,542	1,090
Other Long-Term Liabilities	6,308	5,366	5,300	4,225	3,145	1,068
Total Liabilities	200,297	254,710	232,049	213,937	297,120	269,226
Common Stock	8,931	8,931	8,870	8,324	8,324	8,324
Additional Paid-In Capital	56,214	56,214	56,440	46,324	43,382	42,981
Retained Earnings	120,033	144,664	145,917	133,369	147,357	163,841
Treasury Stock	-19,752	-24,931	-21,759	-15,660	-12,673	-9,673
Comprehensive Income & Other	3,511	7,836	4,638	5,930	4,004	2,435
Total Common Equity	168,937	192,715	194,105	178,288	190,395	207,908
Minority Interest	142,243	147,381	135,897	120,389	141,981	141,698
Shareholders' Equity	311,180	340,097	330,003	298,678	332,376	349,606
Total Liabilities & Equity	511,477	594,807	562,051	512,615	629,496	618,832
Total Debt	61,071	74,479	75,742	89,513	115,950	101,182
Net Cash (Debt)	5,873	-18,033	-14,467	-52,589	-62,157	-54,342
Net Cash Per Share	439.16	-1299.52	-958.56	-3737.96	-4256.89	-3712.58
Filing Date Shares Outstanding	13.3	13.28	16.01	14.91	15.42	15.79
Total Common Shares Outstanding	13.3	13.28	13.86	13.74	14.25	15.79
Working Capital	121,239	142,989	127,947	80,456	93,148	77,264
Book Value Per Share	12700.03	14506.92	14008.37	12972.02	13362.42	13163.09
Tangible Book Value	165,290	188,298	188,531	172,513	184,619	187,749
Tangible Book Value Per Share	12425.87	14174.44	13606.08	12551.84	12957.03	11886.77
Land	33,804	43,486	43,486	43,636	44,056	44,068
Buildings	87,616	98,506	98,675	98,503	89,742	81,009
Machinery	249,502	239,715	246,053	226,573	212,357	184,241
Construction In Progress	12,631	15,412	2,431	16,300	23,068	1,548

Source: S&P Global Market Intelligence. Standard template. Financial Sources.