Bio Plus Co., Ltd (KOSDAQ:099430)

Bio Plus 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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	11,961	38,673	46,004	18,351	41,028	15,994
Short-Term Investments	1,742	1,240	16,704	60,600	-	-
Trading Asset Securities	2,257	1,760	2,294	-	-	-
Cash & Short-Term Investments	15,959	41,673	65,002	78,951	41,028	15,994
Cash Growth	-49.33%	-35.89%	-17.67%	92.43%	156.53%	461.71%
Accounts Receivable	14,957	16,796	21,835	16,205	7,737	4,361
Other Receivables	1,912	3,075	1,404	627.44	623.09	357.3
Receivables	18,184	21,148	23,239	18,133	8,360	4,719
Inventory	12,432	9,981	7,780	8,670	4,672	4,789
Prepaid Expenses	1,447	1,251	119.93	-	61.76	6.41
Other Current Assets	4,138	2,767	1,195	305.18	294.16	230.35
Total Current Assets	52,160	76,820	97,336	106,059	54,416	25,738
Property, Plant & Equipment	181,187	150,240	56,478	27,873	22,013	7,408
Long-Term Investments	9,272	9,272	7,959	6,560	6,969	729.86
Goodwill	3,090	3,043	2,758	839.29	839.29	1,236
Other Intangible Assets	5,071	4,733	4,021	1,728	1,727	590.42
Long-Term Deferred Tax Assets	4,934	3,269	579.05	509.64	616.99	1,947
Long-Term Deferred Charges	0.01	0.02	3.37	43.79	84.21	124.64
Other Long-Term Assets	15,486	16,757	2,257	2,873	453.08	130.93
Total Assets	271,358	264,298	172,807	146,518	88,462	37,935
Accounts Payable	1,267	1,010	606.23	1,152	994.24	774.75
Accrued Expenses	1,361	1,322	918.72	820.65	371.82	348.4
Short-Term Debt	52,743	50,652	-	-	1,455	3,636
Current Portion of Long-Term Debt	2,259	1,850	-	-	-	-
Current Portion of Leases	609.56	409.52	493.51	564.27	357.3	229.49
Current Income Taxes Payable	1,671	1,742	3,959	6,091	1,851	2,112
Other Current Liabilities	36,072	50,687	4,987	848.79	2,469	2,233
Total Current Liabilities	95,981	107,673	10,964	9,477	7,499	9,333
Long-Term Debt	1,922	2,676	8,628	5,922	-	-
Long-Term Leases	275.85	70.04	137.77	282.27	369.26	38.05
Other Long-Term Liabilities	223.56	222.41	14,111	15,415	16.32	1.73
Total Liabilities	99,995	111,903	34,745	31,558	7,937	9,415
Common Stock	30,250	29,149	28,965	28,965	7,182	3,120
Additional Paid-In Capital	49,064	36,057	34,154	36,204	53,484	8,071
Retained Earnings	85,594	78,624	69,069	47,089	25,849	15,334
Treasury Stock	-9,980	-9,980	-4,990	-	-8,793	-
Comprehensive Income & Other	-563.24	-362.18	618.49	1,007	978.37	1,995
Total Common Equity	154,364	133,487	127,817	113,265	78,699	28,520
Minority Interest	16,999	14,253	10,245	1,695	1,826	-
Shareholders' Equity	171,362	152,395	138,061	114,961	80,525	28,520
Total Liabilities & Equity	271,358	264,298	172,807	146,518	88,462	37,935
Total Debt	57,808	55,658	9,260	6,769	2,182	3,904
Net Cash (Debt)	-41,849	-13,985	55,742	72,183	38,847	12,090
Net Cash Growth	-	-	-22.78%	85.81%	221.31%	347.10%
Net Cash Per Share	-653.56	-231.47	919.98	1258.45	749.58	242.21
Filing Date Shares Outstanding	58.87	56.67	57.19	57.93	56.05	24.96
Total Common Shares Outstanding	58.87	56.67	57.19	57.93	56.05	24.96
Working Capital	-43,821	-30,853	86,372	96,582	46,917	16,405
Book Value Per Share	2622.08	2355.56	2235.05	1955.18	1404.18	1142.73
Tangible Book Value	146,203	125,711	121,038	110,698	76,133	26,694
Tangible Book Value Per Share	2483.45	2218.33	2116.51	1910.86	1358.39	1069.54
Land	20,657	20,657	20,722	17,996	818.88	818.88
Buildings	28,518	15,315	6,855	3,769	3,746	3,746
Machinery	13,471	11,055	7,204	5,136	3,623	3,317
Construction In Progress	123,418	107,123	23,942	1,540	14,874	32.63

Source: S&P Global Market Intelligence. Standard template. Financial Sources.