MegaStudy Co., Ltd. (KOSDAQ: 072870)

MegaStudy 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	88,411	67,447	116,997	113,901	107,063	61,597
Short-Term Investments	14,115	44,492	52,570	24,482	4,100	19,200
Trading Asset Securities	4,639	8,758	11,554	20,810	36,158	28,568
Cash & Short-Term Investments	107,166	120,698	181,121	159,193	147,321	109,365
Cash Growth	-10.33%	-33.36%	13.77%	8.06%	34.71%	-13.13%
Accounts Receivable	11,231	11,586	10,129	10,001	11,468	15,562
Other Receivables	640.17	1,716	1,579	2,464	1,925	1,943
Receivables	12,207	13,626	12,367	13,896	15,576	21,019
Inventory	1,885	2,115	2,584	1,305	2,856	3,211
Prepaid Expenses	355.75	391.86	434.56	519.3	540.09	732.54
Other Current Assets	821.3	905.17	612.25	1,407	1,174	13,039
Total Current Assets	122,435	137,736	197,118	176,321	167,466	147,367
Property, Plant & Equipment	204,884	166,456	21,855	26,718	30,681	37,888
Long-Term Investments	126,410	90,746	77,768	107,086	81,079	77,840
Goodwill	-	4,679	5,546	4,675	7,292	7,971
Other Intangible Assets	7,322	2,016	2,787	3,318	5,618	4,215
Long-Term Deferred Tax Assets	1,501	1,677	3,877	4,873	4,040	3,835
Long-Term Deferred Charges	-	536.34	668.67	529.42	440.84	865.58
Other Long-Term Assets	70,588	75,284	80,441	82,379	91,140	84,761
Total Assets	547,375	492,575	403,782	420,368	402,800	379,554
Accounts Payable	4,139	4,099	4,928	4,294	3,896	4,048
Accrued Expenses	2,429	1,973	2,420	2,886	3,232	3,481
Short-Term Debt	20,000	-	-	-	-	-
Current Portion of Leases	12,821	4,161	4,173	6,128	6,690	6,117
Current Income Taxes Payable	4,410	3,794	8,112	4,824	5,031	2,355
Current Unearned Revenue	10,283	10,585	9,715	25,259	26,068	28,904
Other Current Liabilities	75,491	74,031	13,117	18,908	12,955	19,747
Total Current Liabilities	129,572	98,644	42,464	62,300	57,871	64,653
Long-Term Debt	-	20,000	20	20	-	-
Long-Term Leases	41,245	8,879	7,139	6,195	8,655	3,451
Long-Term Unearned Revenue	318.06	421.18	487.29	57.29	133.33	182.9
Long-Term Deferred Tax Liabilities	2,922	2,768	3,348	10,276	7,152	7,663
Other Long-Term Liabilities	13,955	13,872	9,625	7,914	13,414	5,771
Total Liabilities	188,269	144,584	63,248	87,217	87,652	81,928
Common Stock	5,960	5,960	5,960	5,960	5,960	5,960
Additional Paid-In Capital	11,952	11,948	12,765	12,485	12,485	12,133
Retained Earnings	323,090	314,224	303,614	296,116	277,601	261,925
Treasury Stock	-17,767	-17,767	-17,767	-12,718	-12,718	-12,718
Comprehensive Income & Other	-2,548	-2,524	-2,536	-2,520	-332.61	-687.16
Total Common Equity	320,688	311,842	302,037	299,323	282,995	266,614
Minority Interest	38,418	36,149	38,497	33,828	32,152	31,012
Shareholders' Equity	359,106	347,991	340,534	333,151	315,147	297,626
Total Liabilities & Equity	547,375	492,575	403,782	420,368	402,800	379,554
Total Debt	74,066	33,040	11,331	12,343	15,345	9,569
Net Cash (Debt)	33,100	87,658	169,789	146,850	131,976	99,796
Net Cash Growth	-61.32%	-48.37%	15.62%	11.27%	32.25%	-20.73%
Net Cash Per Share	2901.71	7684.56	14581.09	12385.09	11130.61	8416.63
Filing Date Shares Outstanding	11.41	11.41	11.41	11.86	11.86	11.86
Total Common Shares Outstanding	11.41	11.41	11.41	11.86	11.86	11.86
Working Capital	-7,137	39,092	154,654	114,021	109,596	82,714
Book Value Per Share	28113.26	27337.75	26478.24	25244.40	23867.35	22485.80
Tangible Book Value	313,366	305,147	293,704	291,330	270,085	254,429
Tangible Book Value Per Share	27471.36	26750.86	25747.67	24570.28	22778.49	21458.13
Land	-	132,253	2,755	4,362	4,362	10,109
Buildings	-	13,407	1,813	4,010	4,010	10,134
Machinery	-	8,772	5,470	5,492	7,798	7,943
Construction In Progress	-	428.77	1,226	729.16	266.35	477.34

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