KESPION Co., Ltd. (KOSDAQ: 079190)

KESPION 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	6,161	15,780	8,384	10,667	8,074	4,124
Short-Term Investments	7,275	7,753	2,551	2,398	1,513	1,533
Trading Asset Securities	-	-	-	-	-	2,361
Cash & Short-Term Investments	13,436	23,533	10,934	13,065	9,587	8,018
Cash Growth	-49.26%	115.22%	-16.31%	36.28%	19.57%	-25.06%
Accounts Receivable	3,234	2,101	4,299	4,261	2,340	3,889
Other Receivables	191.46	285.61	112.24	367.18	261.44	382.8
Receivables	3,551	2,386	4,411	4,628	2,603	4,277
Inventory	3,988	2,852	5,238	4,853	2,078	3,302
Prepaid Expenses	-	507.46	34.1	24.6	20.78	25.94
Other Current Assets	3,670	412.91	463.92	2,427	2,632	380.29
Total Current Assets	24,645	29,692	21,081	24,998	16,921	16,003
Property, Plant & Equipment	5,776	4,547	26,448	29,772	31,871	31,243
Long-Term Investments	170.11	166.03	162.6	159.77	98.7	22.39
Other Intangible Assets	797.78	764.31	770.21	1,100	1,729	1,637
Long-Term Deferred Tax Assets	-	-	-	-	-	458.03
Other Long-Term Assets	3,478	3,132	3,194	3,141	3,320	146.97
Total Assets	35,157	38,738	51,656	59,173	53,997	49,571
Accounts Payable	3,414	1,408	3,525	2,768	2,303	2,754
Accrued Expenses	-	132.85	174.68	159.58	253.93	237.35
Short-Term Debt	4,516	6,604	16,033	12,891	8,836	4,201
Current Portion of Long-Term Debt	-	-	800.03	1,985	1,721	4,412
Current Portion of Leases	472.88	375.37	378.54	158.64	174.02	680.83
Other Current Liabilities	3,875	3,209	5,574	8,737	4,599	2,565
Total Current Liabilities	12,278	11,730	26,485	26,700	17,887	14,850
Long-Term Debt	-	-	4,074	4,874	4,196	1,261
Long-Term Leases	2,984	3,161	3,421	155.87	248.22	42.87
Long-Term Deferred Tax Liabilities	36.94	36.94	1,783	1,867	1,867	1,169
Other Long-Term Liabilities	340.98	385.9	335.96	341.26	348.09	354.89
Total Liabilities	16,127	15,680	36,236	34,934	25,843	19,719
Common Stock	19,178	19,178	17,083	15,892	15,892	15,892
Additional Paid-In Capital	21,402	21,402	18,802	16,871	35,074	35,074
Retained Earnings	-20,379	-16,840	-25,547	-14,841	-31,564	-25,509
Treasury Stock	-518.65	-	-	-	-	-
Comprehensive Income & Other	-652.46	-680.87	5,084	6,317	8,880	4,694
Total Common Equity	19,029	23,058	15,421	24,240	28,283	30,151
Minority Interest	-	-	-	-	-128.24	-299.18
Shareholders' Equity	19,029	23,058	15,421	24,240	28,154	29,852
Total Liabilities & Equity	35,157	38,738	51,656	59,173	53,997	49,571
Total Debt	7,972	10,140	24,706	20,065	15,175	10,597
Net Cash (Debt)	5,463	13,393	-13,772	-7,000	-5,588	-2,579
Net Cash Per Share	143.41	332.31	-432.85	-220.23	-175.80	-81.13
Filing Date Shares Outstanding	37.67	38.36	34.17	31.78	31.78	31.78
Total Common Shares Outstanding	37.67	38.36	34.17	31.78	31.78	31.78
Working Capital	12,367	17,961	-5,404	-1,702	-966.23	1,154
Book Value Per Share	505.22	601.18	451.36	762.63	889.83	948.62
Tangible Book Value	18,232	22,294	14,651	23,140	26,553	28,514
Tangible Book Value Per Share	484.04	581.25	428.82	728.04	835.42	897.13
Land	-	476.54	19,025	18,988	18,988	18,673
Buildings	-	3,859	10,145	11,246	12,290	12,569
Machinery	-	27,042	37,993	40,968	41,144	38,075
Construction In Progress	-	59.8	-	131.85	176.38	132.68

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