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

Sang-A Frontec Co.,Ltd. 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	20,362	19,494	19,285	17,617	16,688	10,243
Short-Term Investments	34,678	37,383	32,545	38,983	45,597	30,400
Cash & Short-Term Investments	55,040	56,877	51,830	56,600	62,284	40,643
Cash Growth	-6.50%	9.74%	-8.43%	-9.13%	53.25%	-11.98%
Accounts Receivable	29,674	44,176	51,956	65,413	63,658	62,688
Other Receivables	1,222	842.48	570.25	450.11	476.16	817.97
Receivables	30,929	45,019	52,707	66,103	64,344	63,506
Inventory	57,333	53,234	52,507	38,261	29,724	24,306
Prepaid Expenses	1,757	1,794	1,615	1,429	2,768	2,472
Other Current Assets	6,670	1,545	824.74	1,271	684.18	653.97
Total Current Assets	151,728	158,470	159,483	163,664	159,805	131,581
Property, Plant & Equipment	195,168	178,870	161,985	145,911	113,566	107,223
Long-Term Investments	327.1	382.07	714.52	406.16	186.8	688.03
Other Intangible Assets	783.41	800.84	822.01	851.62	800.61	817.44
Long-Term Accounts Receivable	754.06	3,965	7,117	4,396	5,620	5,826
Other Long-Term Assets	6,087	6,400	5,838	4,165	2,947	1,643
Total Assets	354,848	348,952	335,959	319,567	283,345	248,318
Accounts Payable	11,464	16,850	14,949	17,116	19,442	13,922
Accrued Expenses	1,739	1,412	1,510	1,215	1,373	1,362
Short-Term Debt	110,209	60,651	100,854	61,904	63,097	65,122
Current Portion of Long-Term Debt	-	2,000	3,295	-	2,720	5,889
Current Portion of Leases	279.91	292.12	214.43	295.24	39.56	32.98
Current Income Taxes Payable	23.57	1,224	1,850	4,109	619.24	396.94
Other Current Liabilities	33,811	10,555	12,151	11,149	6,795	6,974
Total Current Liabilities	157,526	92,983	134,824	95,788	94,087	93,699
Long-Term Debt	917.73	37,825	8,890	35,050	31,951	5,340
Long-Term Leases	525.25	669.06	703.75	761.09	31.55	51.14
Long-Term Deferred Tax Liabilities	3,812	5,163	3,437	3,877	4,362	2,479
Other Long-Term Liabilities	3,530	19,286	3,117	2,491	2,376	1,485
Total Liabilities	166,311	155,926	150,973	137,967	133,329	104,513
Common Stock	7,995	7,995	7,995	7,995	7,862	7,656
Additional Paid-In Capital	71,674	71,674	71,690	73,397	54,923	43,309
Retained Earnings	110,408	116,233	107,980	102,339	93,711	93,730
Treasury Stock	-4,405	-4,405	-4,405	-4,405	-5,858	-529.36
Comprehensive Income & Other	2,865	1,530	1,727	2,274	-622.45	-360.43
Shareholders' Equity	188,537	193,026	184,986	181,600	150,017	143,805
Total Liabilities & Equity	354,848	348,952	335,959	319,567	283,345	248,318
Total Debt	111,932	101,437	113,958	98,010	97,840	76,436
Net Cash (Debt)	-56,892	-44,559	-62,128	-41,411	-35,555	-35,793
Net Cash Per Share	-3649.14	-2858.10	-3984.98	-2706.80	-2321.95	-2295.18
Filing Date Shares Outstanding	15.59	15.59	15.59	15.59	15.19	15.18
Total Common Shares Outstanding	15.59	15.59	15.59	15.59	15.19	15.18
Working Capital	-5,798	65,487	24,659	67,877	65,718	37,882
Book Value Per Share	12093.02	12380.97	11865.26	11648.09	9872.84	9472.05
Tangible Book Value	187,753	192,225	184,164	180,748	149,216	142,988
Tangible Book Value Per Share	12042.77	12329.61	11812.53	11593.47	9820.15	9418.21
Land	35,308	35,386	35,146	35,135	34,526	34,461
Buildings	72,553	71,830	65,000	51,098	46,591	44,264
Machinery	146,902	139,880	130,545	123,613	100,143	99,469
Construction In Progress	52,498	33,665	21,748	18,167	10,127	2,755

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