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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	48,496	54,111	60,732	36,112	53,129	46,224
Short-Term Investments	4,216	2,335	542.52	812.82	663.55	615.46
Cash & Short-Term Investments	52,712	56,445	61,274	36,924	53,793	46,840
Cash Growth	-16.51%	-7.88%	65.94%	-31.36%	14.85%	-12.94%
Accounts Receivable	151,251	150,877	172,196	109,010	145,951	160,748
Other Receivables	9,278	10,925	23,324	17,453	13,245	12,719
Receivables	161,346	162,651	196,228	127,111	159,895	174,881
Inventory	129,470	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	11,507	9,385	3,572	9,021	4,241	8,961
Total Current Assets	355,035	388,642	351,563	282,937	356,975	338,343
Property, Plant & Equipment	159,706	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	4,348	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	9,923	10,221	11,536	16,421	17,188	15,608
Long-Term Deferred Charges	-	-	-	-	0	81.87
Other Long-Term Assets	27,165	18,603	20,185	18,416	20,177	18,172
Total Assets	558,100	594,807	562,051	512,615	629,496	618,832
Accounts Payable	98,518	138,476	126,012	80,200	141,600	124,322
Accrued Expenses	3,465	7,878	6,926	6,793	7,887	7,437
Short-Term Debt	75,943	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	0.34	-	256.82	755.66	2,022	867.95
Current Unearned Revenue	-	1,228	889.57	2,847	982.37	114.16
Other Current Liabilities	45,906	25,458	15,138	27,834	23,991	33,145
Total Current Liabilities	223,963	245,653	223,616	202,481	263,827	261,080
Long-Term Debt	294.57	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	-597.5	1,826	1,785	1,769	1,542	1,090
Other Long-Term Liabilities	6,707	5,366	5,300	4,225	3,145	1,068
Total Liabilities	230,367	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	129,190	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	7,775	7,836	4,638	5,930	4,004	2,435
Total Common Equity	182,358	192,715	194,105	178,288	190,395	207,908
Minority Interest	145,376	147,381	135,897	120,389	141,981	141,698
Shareholders' Equity	327,734	340,097	330,003	298,678	332,376	349,606
Total Liabilities & Equity	558,100	594,807	562,051	512,615	629,496	618,832
Total Debt	76,368	74,479	75,742	89,513	115,950	101,182
Net Cash (Debt)	-23,656	-18,033	-14,467	-52,589	-62,157	-54,342
Net Cash Per Share	-1723.51	-1299.52	-958.56	-3737.96	-4256.89	-3712.58
Filing Date Shares Outstanding	13.28	13.28	16.01	14.91	15.42	15.79
Total Common Shares Outstanding	13.28	13.28	13.86	13.74	14.25	15.79
Working Capital	131,072	142,989	127,947	80,456	93,148	77,264
Book Value Per Share	13727.24	14506.92	14008.37	12972.02	13362.42	13163.09
Tangible Book Value	178,010	188,298	188,531	172,513	184,619	187,749
Tangible Book Value Per Share	13399.96	14174.44	13606.08	12551.84	12957.03	11886.77
Land	-	43,486	43,486	43,636	44,056	44,068
Buildings	-	98,506	98,675	98,503	89,742	81,009
Machinery	-	239,715	246,053	226,573	212,357	184,241
Construction In Progress	-	15,412	2,431	16,300	23,068	1,548

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