KESPION Co., Ltd. (KOSDAQ:079190)

KESPION 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	5,730	11,326	15,780	8,384	10,667	8,074
Short-Term Investments	3,065	2,959	7,753	2,551	2,398	1,513
Cash & Short-Term Investments	8,795	14,285	23,533	10,934	13,065	9,587
Cash Growth	-34.54%	-39.30%	115.22%	-16.31%	36.28%	19.57%
Accounts Receivable	4,920	2,276	2,101	4,299	4,261	2,340
Other Receivables	156.09	227.82	285.61	112.24	367.18	261.44
Receivables	5,383	2,592	2,386	4,411	4,628	2,603
Inventory	4,663	4,485	2,852	5,238	4,853	2,078
Prepaid Expenses	-	280.76	507.46	34.1	24.6	20.78
Other Current Assets	292.72	265.36	412.91	463.92	2,427	2,632
Total Current Assets	19,134	21,908	29,692	21,081	24,998	16,921
Property, Plant & Equipment	8,143	8,409	4,547	26,448	29,772	31,871
Long-Term Investments	326.16	323.68	166.03	162.6	159.77	98.7
Other Intangible Assets	262.23	757.59	764.31	770.21	1,100	1,729
Long-Term Deferred Tax Assets	21.41	21.41	-	-	-	-
Other Long-Term Assets	3,251	3,463	3,132	3,194	3,141	3,320
Total Assets	31,188	35,203	38,738	51,656	59,173	53,997
Accounts Payable	4,852	3,172	1,408	3,525	2,768	2,303
Accrued Expenses	-	110.88	132.85	174.68	159.58	253.93
Short-Term Debt	3,324	4,826	6,604	16,033	12,891	8,836
Current Portion of Long-Term Debt	-	-	-	800.03	1,985	1,721
Current Portion of Leases	309.14	471.97	375.37	378.54	158.64	174.02
Current Income Taxes Payable	-	81.73	-	-	-	-
Other Current Liabilities	3,897	5,183	3,209	5,574	8,737	4,599
Total Current Liabilities	12,381	13,845	11,730	26,485	26,700	17,887
Long-Term Debt	-	-	-	4,074	4,874	4,196
Long-Term Leases	1,004	2,888	3,161	3,421	155.87	248.22
Pension & Post-Retirement Benefits	470.7	327.16	366.06	137.9	995.12	1,296
Long-Term Deferred Tax Liabilities	36.94	36.94	36.94	1,783	1,867	1,867
Other Long-Term Liabilities	359.59	407.32	385.9	335.96	341.26	348.09
Total Liabilities	14,253	17,505	15,680	36,236	34,934	25,843
Common Stock	19,178	19,178	19,178	17,083	15,892	15,892
Additional Paid-In Capital	21,402	21,402	21,402	18,802	16,871	35,074
Retained Earnings	-22,140	-20,777	-16,840	-25,547	-14,841	-31,564
Treasury Stock	-518.66	-518.66	-	-	-	-
Comprehensive Income & Other	-986.22	-1,586	-680.87	5,084	6,317	8,880
Total Common Equity	16,935	17,698	23,058	15,421	24,240	28,283
Minority Interest	-	-	-	-	-	-128.24
Shareholders' Equity	16,935	17,698	23,058	15,421	24,240	28,154
Total Liabilities & Equity	31,188	35,203	38,738	51,656	59,173	53,997
Total Debt	4,637	8,186	10,140	24,706	20,065	15,175
Net Cash (Debt)	4,158	6,099	13,393	-13,772	-7,000	-5,588
Net Cash Growth	-23.90%	-54.46%	-	-	-	-
Net Cash Per Share	110.64	160.83	332.31	-432.85	-220.23	-175.80
Filing Date Shares Outstanding	33.25	37.67	38.36	34.17	31.78	31.78
Total Common Shares Outstanding	33.25	37.67	38.36	34.17	31.78	31.78
Working Capital	6,752	8,063	17,961	-5,404	-1,702	-966.23
Book Value Per Share	509.39	469.86	601.18	451.36	762.63	889.83
Tangible Book Value	16,673	16,940	22,294	14,651	23,140	26,553
Tangible Book Value Per Share	501.50	449.74	581.25	428.82	728.04	835.42
Land	476.54	476.54	476.54	19,025	18,988	18,988
Buildings	2,561	4,043	3,859	10,145	11,246	12,290
Machinery	722.83	19,109	27,042	37,993	40,968	41,144
Construction In Progress	3,587	3,587	59.8	-	131.85	176.38

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.