MegaStudy Co., Ltd. (KOSDAQ:072870)

Paycor HCM 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	61,746	73,929	67,447	116,997	113,901	107,063
Short-Term Investments	10,232	14,526	44,492	52,570	24,482	4,100
Trading Asset Securities	3,664	4,500	8,758	11,554	20,810	36,158
Cash & Short-Term Investments	75,642	92,956	120,698	181,121	159,193	147,321
Cash Growth	-43.02%	-22.98%	-33.36%	13.77%	8.06%	34.71%
Accounts Receivable	10,673	14,194	11,586	10,129	10,001	11,468
Other Receivables	3,809	1,290	1,716	1,579	2,464	1,925
Receivables	14,808	15,875	13,626	12,367	13,896	15,576
Inventory	1,975	2,038	2,115	2,584	1,305	2,856
Prepaid Expenses	330.6	386.99	391.86	434.56	519.3	540.09
Other Current Assets	1,106	926.43	905.17	612.25	1,407	1,174
Total Current Assets	93,861	112,182	137,736	197,118	176,321	167,466
Property, Plant & Equipment	195,192	198,556	166,456	21,855	26,718	30,681
Long-Term Investments	138,666	121,639	90,746	77,768	107,086	81,079
Goodwill	-	4,679	4,679	5,546	4,675	7,292
Other Intangible Assets	7,911	1,876	2,016	2,787	3,318	5,618
Long-Term Deferred Tax Assets	2,161	2,051	1,677	3,877	4,873	4,040
Long-Term Deferred Charges	-	918.68	536.34	668.67	529.42	440.84
Other Long-Term Assets	66,138	65,860	75,284	80,441	82,379	91,140
Total Assets	534,874	538,721	492,575	403,782	420,368	402,800
Accounts Payable	4,088	4,803	4,099	4,928	4,294	3,896
Accrued Expenses	3,768	4,583	1,973	2,420	2,886	3,232
Current Portion of Long-Term Debt	20,000	20,000	-	-	-	-
Current Portion of Leases	13,198	13,582	4,161	4,173	6,128	6,690
Current Income Taxes Payable	2,220	4,040	3,794	8,112	4,824	5,031
Current Unearned Revenue	13,164	9,952	10,585	9,715	25,259	26,068
Other Current Liabilities	87,403	76,363	74,031	13,117	18,908	12,955
Total Current Liabilities	143,842	133,323	98,644	42,464	62,300	57,871
Long-Term Debt	-	-	20,000	20	20	-
Long-Term Leases	31,621	34,199	8,879	7,139	6,195	8,655
Long-Term Unearned Revenue	114.05	31.82	421.18	487.29	57.29	133.33
Long-Term Deferred Tax Liabilities	2,056	2,157	2,768	3,348	10,276	7,152
Other Long-Term Liabilities	10,183	13,245	13,872	9,625	7,914	13,414
Total Liabilities	187,894	182,960	144,584	63,248	87,217	87,652
Common Stock	5,960	5,960	5,960	5,960	5,960	5,960
Additional Paid-In Capital	7,214	12,071	11,948	12,765	12,485	12,485
Retained Earnings	318,707	319,900	314,224	303,614	296,116	277,601
Treasury Stock	-17,767	-17,767	-17,767	-17,767	-12,718	-12,718
Comprehensive Income & Other	-2,608	-2,584	-2,524	-2,536	-2,520	-332.61
Total Common Equity	311,506	317,581	311,842	302,037	299,323	282,995
Minority Interest	35,474	38,180	36,149	38,497	33,828	32,152
Shareholders' Equity	346,980	355,761	347,991	340,534	333,151	315,147
Total Liabilities & Equity	534,874	538,721	492,575	403,782	420,368	402,800
Total Debt	64,820	67,781	33,040	11,331	12,343	15,345
Net Cash (Debt)	10,822	25,174	87,658	169,789	146,850	131,976
Net Cash Growth	-89.23%	-71.28%	-48.37%	15.62%	11.27%	32.25%
Net Cash Per Share	948.73	2206.90	7684.56	14581.09	12385.09	11130.61
Filing Date Shares Outstanding	11.41	11.41	11.41	11.41	11.86	11.86
Total Common Shares Outstanding	11.41	11.41	11.41	11.41	11.86	11.86
Working Capital	-49,981	-21,141	39,092	154,654	114,021	109,596
Book Value Per Share	27308.34	27840.87	27337.75	26478.24	25244.40	23867.35
Tangible Book Value	303,595	311,026	305,147	293,704	291,330	270,085
Tangible Book Value Per Share	26614.80	27266.27	26750.86	25747.67	24570.28	22778.49
Land	-	132,253	132,253	2,755	4,362	4,362
Buildings	-	13,439	13,407	1,813	4,010	4,010
Machinery	-	9,229	8,772	5,470	5,492	7,798
Construction In Progress	-	339.74	428.77	1,226	729.16	266.35

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