Global Standard Technology, Limited (KOSDAQ: 083450)

Global Standard Technology 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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	44,020	48,616	42,485	42,436	35,992	25,567
Short-Term Investments	49,211	46,554	29,377	11,335	6,238	6,308
Cash & Short-Term Investments	93,232	95,169	71,862	53,771	42,230	31,875
Cash Growth	28.67%	32.43%	33.64%	27.33%	32.49%	147.02%
Accounts Receivable	59,145	41,117	46,782	46,777	20,931	32,643
Other Receivables	1,367	861	400.85	156.57	136.94	195.29
Receivables	61,078	42,441	47,471	47,302	21,406	33,113
Inventory	43,324	43,594	52,188	35,800	26,146	21,844
Prepaid Expenses	570.91	530.08	933.91	879.01	925.76	829.49
Other Current Assets	2,451	2,032	6,408	4,462	1,119	1,317
Total Current Assets	200,656	183,766	178,862	142,215	91,827	88,978
Property, Plant & Equipment	72,416	70,328	51,354	47,368	37,627	38,799
Long-Term Investments	17,733	6,909	6,868	2,816	2,421	1,007
Other Intangible Assets	3,293	3,240	3,025	2,907	2,881	2,864
Long-Term Accounts Receivable	1,335	1,734	906.72	848.2	217.4	123.63
Long-Term Deferred Tax Assets	7,291	7,688	5,442	6,685	4,671	3,206
Long-Term Deferred Charges	-	-	-	339.66	178.74	70.76
Other Long-Term Assets	11,405	5,117	4,694	3,064	2,011	1,702
Total Assets	315,398	279,780	251,831	206,243	141,836	136,752
Accounts Payable	16,749	10,653	11,816	13,541	8,931	9,481
Accrued Expenses	6,956	5,907	4,898	5,002	1,970	1,875
Short-Term Debt	5,300	5,300	3,300	3,525	3,330	4,365
Current Portion of Leases	587.4	658.92	225.66	233.82	243.28	213.55
Current Income Taxes Payable	6,835	3,782	7,544	10,310	984.79	4,825
Other Current Liabilities	15,605	14,115	15,463	17,748	9,546	10,302
Total Current Liabilities	52,033	40,416	43,246	50,359	25,004	31,061
Long-Term Debt	5,385	2,981	2,975	3,275	1,500	1,500
Long-Term Leases	534.3	480.26	190.41	168.22	238.03	130.36
Other Long-Term Liabilities	2,812	2,803	4,072	502.98	501.76	379.37
Total Liabilities	60,765	46,680	50,483	54,880	28,099	33,441
Common Stock	9,309	4,659	4,659	4,659	4,659	4,659
Additional Paid-In Capital	9,367	11,005	10,970	9,657	9,353	9,001
Retained Earnings	228,788	212,055	181,218	136,546	100,747	87,791
Treasury Stock	-159.33	-2,823	-2,915	-4,656	-3,541	-2,566
Comprensive Income & Other	-952.11	593.39	1,005	-259.74	-597.06	413.38
Total Common Equity	246,353	225,490	194,937	145,946	110,621	99,299
Minority Interest	8,280	7,611	6,411	5,418	3,116	4,012
Shareholders' Equity	254,633	233,101	201,348	151,364	113,737	103,311
Total Liabilities & Equity	315,398	279,780	251,831	206,243	141,836	136,752
Total Debt	11,807	9,420	6,691	7,202	5,311	6,209
Net Cash (Debt)	81,425	85,749	65,171	46,569	36,918	25,666
Net Cash Growth	23.72%	31.58%	39.94%	26.14%	43.84%	236.71%
Net Cash Per Share	4437.13	4706.28	3613.52	2587.48	2006.48	1382.23
Filing Date Shares Outstanding	18.6	18.03	18.01	17.63	17.67	17.79
Total Common Shares Outstanding	18.6	18.03	18.01	17.63	17.67	17.79
Working Capital	148,623	143,350	135,616	91,856	66,823	57,918
Book Value Per Share	13244.03	12509.82	10826.83	8278.99	6260.89	5582.19
Tangible Book Value	242,893	222,250	191,912	143,039	107,740	96,434
Tangible Book Value Per Share	13058.02	12330.05	10658.83	8114.10	6097.85	5421.17
Land	20,952	17,675	17,672	17,482	11,518	11,518
Buildings	35,970	20,057	20,668	19,680	20,130	20,931
Machinery	3,446	2,877	2,737	2,467	1,931	734.93
Construction In Progress	8,205	26,365	7,115	4,426	283.87	211.79

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