Sang-A Frontec Co.,Ltd. (KOSDAQ:089980)

Sang-A Frontec 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	13,078	19,854	19,494	19,285	17,617	16,688
Short-Term Investments	34,851	35,553	37,383	32,545	38,983	45,597
Cash & Short-Term Investments	47,928	55,407	56,877	51,830	56,600	62,284
Cash Growth	-12.92%	-2.59%	9.74%	-8.43%	-9.13%	53.25%
Accounts Receivable	36,829	31,830	44,176	51,956	65,413	63,658
Other Receivables	586.26	842.22	842.48	570.25	450.11	476.16
Receivables	37,415	32,693	45,019	52,707	66,103	64,344
Inventory	62,710	57,515	53,234	52,507	38,261	29,724
Prepaid Expenses	1,625	1,597	1,794	1,615	1,429	2,768
Other Current Assets	2,356	2,967	1,545	824.74	1,271	684.18
Total Current Assets	152,034	150,178	158,470	159,483	163,664	159,805
Property, Plant & Equipment	210,929	200,396	178,870	161,985	145,911	113,566
Long-Term Investments	273.09	88.77	382.08	714.52	406.16	186.8
Other Intangible Assets	776.33	771.05	800.84	822.01	851.62	800.61
Long-Term Accounts Receivable	759.3	729.46	3,965	7,117	4,396	5,620
Other Long-Term Assets	5,078	10,075	6,400	5,838	4,165	2,947
Total Assets	369,850	362,239	348,952	335,959	319,567	283,345
Accounts Payable	15,734	11,069	16,850	14,949	17,116	19,442
Accrued Expenses	1,669	1,599	1,412	1,510	1,215	1,373
Short-Term Debt	122,586	112,705	62,651	100,854	61,904	63,097
Current Portion of Long-Term Debt	-	-	-	3,295	-	2,720
Current Portion of Leases	205.53	287.6	292.12	214.43	295.24	39.56
Current Income Taxes Payable	662.92	1,001	1,224	1,850	4,109	619.24
Other Current Liabilities	18,296	27,497	10,555	12,151	11,149	6,795
Total Current Liabilities	159,153	154,159	92,983	134,824	95,788	94,087
Long-Term Debt	5,860	188.72	37,825	8,890	35,050	31,951
Long-Term Leases	530.5	511.57	669.06	703.75	761.09	31.55
Pension & Post-Retirement Benefits	-	-	-	-	-	520.59
Long-Term Deferred Tax Liabilities	2,571	3,333	5,163	3,437	3,877	4,362
Other Long-Term Liabilities	3,011	3,018	19,286	3,117	2,491	2,376
Total Liabilities	171,126	161,209	155,926	150,973	137,967	133,329
Common Stock	7,995	7,995	7,995	7,995	7,995	7,862
Additional Paid-In Capital	71,674	71,674	71,674	71,690	73,397	54,923
Retained Earnings	119,360	119,080	116,233	107,980	102,339	93,711
Treasury Stock	-4,405	-4,405	-4,405	-4,405	-4,405	-5,858
Comprehensive Income & Other	4,100	6,686	1,530	1,727	2,274	-622.45
Shareholders' Equity	198,724	201,029	193,026	184,986	181,600	150,017
Total Liabilities & Equity	369,850	362,239	348,952	335,959	319,567	283,345
Total Debt	129,182	113,693	101,437	113,958	98,010	97,840
Net Cash (Debt)	-81,254	-58,286	-44,559	-62,128	-41,411	-35,555
Net Cash Per Share	-4641.52	-3329.52	-2545.40	-3984.98	-2706.80	-2321.95
Filing Date Shares Outstanding	15.59	15.59	15.59	15.59	15.59	15.19
Total Common Shares Outstanding	15.59	15.59	15.59	15.59	15.59	15.19
Working Capital	-7,119	-3,981	65,487	24,659	67,877	65,718
Book Value Per Share	12746.44	12894.31	12380.97	11865.26	11648.09	9872.84
Tangible Book Value	197,948	200,258	192,225	184,164	180,748	149,216
Tangible Book Value Per Share	12696.64	12844.85	12329.61	11812.53	11593.47	9820.15
Land	38,297	35,360	35,386	35,146	35,135	34,526
Buildings	70,158	68,424	71,830	65,000	51,098	46,591
Machinery	161,001	150,405	139,880	130,545	123,613	100,143
Construction In Progress	62,395	59,597	33,665	21,748	18,167	10,127

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