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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	96,272	132,781	76,326	99,290	129,178	147,275
Short-Term Investments	108,011	21,407	36,540	6,990	8,164	4,000
Trading Asset Securities	435.66	308.53	2,202	5,638	1,532	1,729
Cash & Short-Term Investments	204,719	154,496	115,067	111,918	138,874	153,005
Cash Growth	129.54%	34.27%	2.81%	-19.41%	-9.24%	-28.55%
Accounts Receivable	98,063	220,197	80,466	31,584	24,180	39,774
Other Receivables	1,099	1,011	735.16	251.33	92.63	5,002
Receivables	99,223	221,274	81,201	31,835	24,279	44,786
Inventory	99,169	170,342	74,352	65,129	69,327	60,226
Prepaid Expenses	1,911	3,913	3,000	3,007	1,990	3,936
Other Current Assets	40,406	42,567	15,569	19,078	21,147	13,161
Total Current Assets	445,428	592,592	289,190	230,967	255,618	275,114
Property, Plant & Equipment	158,355	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	3,589	2,378	19,648	28,036	13,092	7,802
Long-Term Deferred Charges	-	-	-	-	-	0
Other Long-Term Assets	3,347	4,941	7,979	8,229	4,481	605.96
Total Assets	628,502	777,707	478,172	403,394	471,806	451,011
Accounts Payable	48,208	85,105	58,421	28,977	11,823	29,141
Accrued Expenses	7,251	6,191	5,142	6,571	6,527	5,487
Short-Term Debt	48,507	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	977.36	842.25	207.8	200.15	161.67	4.7
Current Income Taxes Payable	5,745	4,692	556.8	-	5,375	2,986
Other Current Liabilities	82,432	148,543	38,437	25,837	7,892	27,977
Total Current Liabilities	208,086	362,416	130,264	77,586	59,751	107,059
Long-Term Debt	8,500	14,926	13,001	-	-	1,971
Long-Term Leases	4,675	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	223,926	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	271,847	258,334	204,596	190,008	268,394	261,319
Treasury Stock	-25,316	-25,316	-31,694	-31,694	-31,694	-31,694
Comprehensive Income & Other	8,987	8,865	2,856	-181.38	-23.34	-124.95
Total Common Equity	392,863	379,228	313,348	295,723	362,679	334,066
Minority Interest	11,714	13,453	16,291	24,675	44,215	7,797
Shareholders' Equity	404,577	392,681	329,639	320,398	406,894	341,863
Total Liabilities & Equity	628,502	777,707	478,172	403,394	471,806	451,011
Total Debt	77,627	137,734	44,910	20,514	32,085	43,439
Net Cash (Debt)	127,092	16,763	70,158	91,404	106,789	109,565
Net Cash Growth	453.76%	-76.11%	-23.24%	-14.41%	-2.53%	-45.42%
Net Cash Per Share	2977.79	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	237,341	230,176	158,925	153,381	195,867	168,055
Book Value Per Share	10782.40	10408.17	8695.52	8206.41	10064.46	9597.24
Tangible Book Value	390,357	377,589	311,597	294,063	361,656	333,100
Tangible Book Value Per Share	10713.63	10363.20	8646.93	8160.36	10036.09	9569.49
Land	51,706	52,469	33,312	37,256	35,543	27,216
Buildings	119,069	107,855	73,734	71,608	74,327	67,396
Machinery	52,213	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.