ABOV Semiconductor Co., Ltd. (KOSDAQ: 102120)

ABOV Semiconductor 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	44,951	43,417	20,718	7,288	27,264	12,411
Short-Term Investments	5,614	4.95	4.88	2,005	29,764	12,504
Trading Asset Securities	20,067	-	-	3,507	15,711	8,997
Cash & Short-Term Investments	70,632	43,422	20,723	12,799	72,739	33,913
Cash Growth	39.37%	109.54%	61.90%	-82.40%	114.49%	14.19%
Accounts Receivable	22,114	21,877	31,141	20,594	13,383	16,201
Other Receivables	2,489	979.67	2,751	3,475	1,673	2,002
Receivables	24,606	22,882	33,968	24,106	15,055	18,203
Inventory	29,832	33,554	66,540	16,937	15,223	18,379
Prepaid Expenses	-	1,418	2,120	2,452	1,410	447.68
Other Current Assets	7,011	8,229	4,123	2,536	969.41	1,509
Total Current Assets	132,081	109,506	127,473	58,831	105,397	72,451
Property, Plant & Equipment	132,044	132,894	148,595	2,686	3,573	3,021
Long-Term Investments	12,906	13,220	10,031	50,882	10,414	12,542
Goodwill	-	10,897	10,897	-	2,097	4,193
Other Intangible Assets	20,448	3,914	8,446	1,558	1,328	1,323
Long-Term Deferred Tax Assets	8,670	8,147	15,513	8,557	6,129	5,360
Long-Term Deferred Charges	-	7,059	6,561	7,334	7,862	9,995
Other Long-Term Assets	2,821	2,660	3,984	4,115	3,187	1,450
Total Assets	308,990	288,317	331,532	134,012	140,075	110,465
Accounts Payable	14,289	12,071	24,530	10,937	7,856	8,105
Accrued Expenses	6,956	7,003	9,346	3,624	2,901	3,641
Short-Term Debt	64,547	67,264	62,238	-	21,760	-
Current Portion of Long-Term Debt	19,483	13,447	17,763	-	-	-
Current Portion of Leases	872.7	2,795	968.28	296.04	707.62	431.92
Current Income Taxes Payable	1,514	159.28	3,090	2,052	238.02	186.82
Other Current Liabilities	7,596	6,137	9,812	3,549	3,416	2,193
Total Current Liabilities	115,257	108,876	127,749	20,458	36,879	14,557
Long-Term Debt	26,204	31,796	28,846	-	-	-
Long-Term Leases	1,051	871.57	865.19	75.07	210.64	185.82
Other Long-Term Liabilities	3,811	6,108	1,003	558.27	663.24	596
Total Liabilities	147,551	147,691	158,463	22,183	38,744	20,116
Common Stock	8,890	8,890	8,890	8,730	8,730	8,730
Additional Paid-In Capital	31,284	27,128	27,128	23,790	23,659	23,456
Retained Earnings	79,967	78,077	94,129	84,608	74,868	64,118
Treasury Stock	-10,588	-10,588	-10,588	-5,594	-5,652	-5,802
Comprehensive Income & Other	1,945	1,461	1,417	294.71	-274.65	-152.78
Total Common Equity	111,499	104,968	120,977	111,829	101,331	90,349
Minority Interest	49,940	35,658	52,092	-	-	-
Shareholders' Equity	161,439	140,626	173,069	111,829	101,331	90,349
Total Liabilities & Equity	308,990	288,317	331,532	134,012	140,075	110,465
Total Debt	112,158	116,173	110,681	371.12	22,678	617.74
Net Cash (Debt)	-41,526	-72,751	-89,958	12,428	50,060	33,295
Net Cash Growth	-	-	-	-75.17%	50.35%	12.11%
Net Cash Per Share	-1740.04	-4409.48	-5467.61	750.92	3031.48	2023.54
Filing Date Shares Outstanding	16.5	16.5	16.5	16.55	16.53	16.45
Total Common Shares Outstanding	16.5	16.5	16.5	16.55	16.53	16.45
Working Capital	16,823	629.68	-276.01	38,373	68,518	57,894
Book Value Per Share	6758.02	6362.19	7332.49	6756.69	6129.82	5491.39
Tangible Book Value	91,051	90,157	101,634	110,270	97,906	84,833
Tangible Book Value Per Share	5518.65	5464.49	6160.11	6662.54	5922.65	5156.13
Land	-	29,442	28,578	-	-	-
Buildings	-	35,010	33,292	947.96	1,026	1,104
Machinery	-	63,980	74,848	1,316	1,612	1,299
Construction In Progress	-	139.05	9,748	-	-	-

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