Bio Plus Co., Ltd (KOSDAQ: 099430)

Bio Plus 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	25,520	46,004	18,351	41,028	15,994	2,847
Short-Term Investments	3,936	16,704	60,600	-	-	-
Trading Asset Securities	2,038	2,294	-	-	-	-
Cash & Short-Term Investments	31,494	65,002	78,951	41,028	15,994	2,847
Cash Growth	-56.80%	-17.67%	92.43%	156.53%	461.71%	-36.39%
Accounts Receivable	11,512	21,835	16,205	7,737	4,361	3,645
Other Receivables	2,839	1,404	627.44	623.09	357.3	470.57
Receivables	14,351	23,239	18,133	8,360	4,719	4,115
Inventory	8,137	7,780	8,670	4,672	4,789	3,807
Prepaid Expenses	183.18	-	-	61.76	6.41	14.17
Other Current Assets	3,392	1,315	305.18	294.16	230.35	118.49
Total Current Assets	57,557	97,336	106,059	54,416	25,738	10,902
Property, Plant & Equipment	103,263	56,478	27,873	22,013	7,408	6,964
Long-Term Investments	7,959	7,959	6,560	6,969	729.86	-
Goodwill	3,043	2,758	839.29	839.29	1,236	1,236
Other Intangible Assets	3,509	4,021	1,728	1,727	590.42	621.6
Long-Term Deferred Tax Assets	499.11	579.05	509.64	616.99	1,947	949.5
Long-Term Deferred Charges	0.01	3.37	43.79	84.21	124.64	165.06
Other Long-Term Assets	295.9	2,257	2,873	453.08	130.93	128.05
Total Assets	177,571	172,807	146,518	88,462	37,935	20,997
Accounts Payable	737.18	606.23	1,152	994.24	774.75	368.49
Accrued Expenses	914.23	918.72	820.65	371.82	348.4	399.22
Short-Term Debt	-	-	-	1,455	3,636	-
Current Portion of Leases	639.14	493.51	564.27	357.3	229.49	97.38
Current Income Taxes Payable	1,559	3,959	6,091	1,851	2,112	1,197
Other Current Liabilities	18,464	4,987	848.79	2,469	2,233	1,042
Total Current Liabilities	22,314	10,964	9,477	7,499	9,333	3,105
Long-Term Debt	4,539	8,628	5,922	-	-	-
Long-Term Leases	154.65	137.77	282.27	369.26	38.05	45.83
Other Long-Term Liabilities	227.31	14,111	15,415	16.32	1.73	-
Total Liabilities	28,473	34,745	31,558	7,937	9,415	3,151
Common Stock	28,965	28,965	28,965	7,182	3,120	3,120
Additional Paid-In Capital	34,122	34,154	36,204	53,484	8,071	8,071
Retained Earnings	72,672	69,069	47,089	25,849	15,334	5,759
Treasury Stock	-6,351	-4,990	-	-8,793	-	-
Comprehensive Income & Other	930.09	618.49	1,007	978.37	1,995	896.4
Total Common Equity	130,339	127,817	113,265	78,699	28,520	17,846
Minority Interest	11,507	10,245	1,695	1,826	-	-
Shareholders' Equity	149,098	138,061	114,961	80,525	28,520	17,846
Total Liabilities & Equity	177,571	172,807	146,518	88,462	37,935	20,997
Total Debt	5,333	9,260	6,769	2,182	3,904	143.21
Net Cash (Debt)	26,161	55,742	72,183	38,847	12,090	2,704
Net Cash Growth	-60.23%	-22.78%	85.81%	221.31%	347.10%	-
Net Cash Per Share	432.95	919.98	1258.45	749.58	242.21	52.68
Filing Date Shares Outstanding	56.93	57.19	57.93	56.05	24.96	24.96
Total Common Shares Outstanding	56.93	57.19	57.93	56.05	24.96	24.96
Working Capital	35,244	86,372	96,582	46,917	16,405	7,797
Book Value Per Share	2289.32	2235.05	1955.18	1404.18	1142.73	715.05
Tangible Book Value	123,787	121,038	110,698	76,133	26,694	15,988
Tangible Book Value Per Share	2174.24	2116.51	1910.86	1358.39	1069.54	640.61
Land	20,657	20,722	17,996	818.88	818.88	818.88
Buildings	6,202	6,855	3,769	3,746	3,746	3,746
Machinery	7,998	7,204	5,136	3,623	3,317	2,441
Construction In Progress	71,110	23,942	1,540	14,874	32.63	-

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