TOPTEC Co., Ltd (KOSDAQ: 108230)

TOPTEC 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	133,763	132,781	76,326	99,290	129,178	147,275
Short-Term Investments	77,997	21,407	36,540	6,990	8,164	4,000
Trading Asset Securities	341.77	308.53	2,202	5,638	1,532	1,729
Cash & Short-Term Investments	212,102	154,496	115,067	111,918	138,874	153,005
Cash Growth	-5.32%	34.27%	2.81%	-19.41%	-9.24%	-28.55%
Accounts Receivable	146,461	220,197	80,466	31,584	24,180	39,774
Other Receivables	1,549	1,011	735.16	251.33	92.63	5,002
Receivables	148,073	221,274	81,201	31,835	24,279	44,786
Inventory	103,761	170,342	74,352	65,129	69,327	60,226
Prepaid Expenses	6,558	3,913	3,000	3,007	1,990	3,936
Other Current Assets	39,619	42,567	15,569	19,078	21,147	13,161
Total Current Assets	510,112	592,592	289,190	230,967	255,618	275,114
Property, Plant & Equipment	159,729	160,574	150,969	126,245	177,444	149,541
Long-Term Investments	15,278	15,584	8,636	8,258	8,258	15,749
Other Intangible Assets	2,506	1,639	1,751	1,660	1,022	965.92
Long-Term Accounts Receivable	-	-	-	-	11,891	1,232
Long-Term Deferred Tax Assets	2,516	2,378	19,648	28,036	13,092	7,802
Long-Term Deferred Charges	-	-	-	-	-	0
Other Long-Term Assets	3,322	4,941	7,979	8,229	4,481	605.96
Total Assets	693,463	777,707	478,172	403,394	471,806	451,011
Accounts Payable	77,386	85,105	58,421	28,977	11,823	29,141
Accrued Expenses	6,717	6,191	5,142	6,571	6,527	5,487
Short-Term Debt	51,960	106,877	27,500	16,000	26,000	38,235
Current Portion of Long-Term Debt	14,967	10,166	-	-	1,971	3,229
Current Portion of Leases	1,037	842.25	207.8	200.15	161.67	4.7
Current Income Taxes Payable	9,888	4,692	556.8	-	5,375	2,986
Other Current Liabilities	97,599	148,543	38,437	25,837	7,892	27,977
Total Current Liabilities	259,555	362,416	130,264	77,586	59,751	107,059
Long-Term Debt	8,583	14,926	13,001	-	-	1,971
Long-Term Leases	5,078	4,923	4,201	4,314	3,952	-
Other Long-Term Liabilities	2,568	2,669	1,002	1,010	1,144	117.41
Total Liabilities	275,885	385,027	148,533	82,996	64,912	109,148
Common Stock	19,148	19,148	19,148	19,148	19,148	18,534
Additional Paid-In Capital	118,197	118,197	118,442	118,442	106,854	86,032
Retained Earnings	283,645	258,334	204,596	190,008	268,394	261,319
Treasury Stock	-25,316	-25,316	-31,694	-31,694	-31,694	-31,694
Comprensive Income & Other	9,119	8,865	2,856	-181.38	-23.34	-124.95
Total Common Equity	404,792	379,228	313,348	295,723	362,679	334,066
Minority Interest	12,786	13,453	16,291	24,675	44,215	7,797
Shareholders' Equity	417,578	392,681	329,639	320,398	406,894	341,863
Total Liabilities & Equity	693,463	777,707	478,172	403,394	471,806	451,011
Total Debt	81,626	137,734	44,910	20,514	32,085	43,439
Net Cash (Debt)	130,476	16,763	70,158	91,404	106,789	109,565
Net Cash Growth	-18.89%	-76.11%	-23.24%	-14.41%	-2.53%	-45.42%
Net Cash Per Share	3146.25	424.00	1946.90	2536.49	2973.69	3147.65
Filing Date Shares Outstanding	36.44	36.44	36.04	36.04	36.04	34.81
Total Common Shares Outstanding	36.44	36.44	36.04	36.04	36.04	34.81
Working Capital	250,557	230,176	158,925	153,381	195,867	168,055
Book Value Per Share	11109.81	10408.17	8695.52	8206.41	10064.46	9597.24
Tangible Book Value	402,287	377,589	311,597	294,063	361,656	333,100
Tangible Book Value Per Share	11041.04	10363.20	8646.93	8160.36	10036.09	9569.49
Land	51,706	52,469	33,312	37,256	35,543	27,216
Buildings	119,367	107,855	73,734	71,608	74,327	67,396
Machinery	53,614	53,072	58,535	67,473	102,870	29,678
Construction In Progress	-	10,086	47,222	5,625	8,705	41,835

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