CNPLUS Co., Ltd. (KOSDAQ:115530)

CNPLUS 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	8,391	7,952	3,530	9,172	2,107	2,503
Short-Term Investments	-	-	-	1,000	-	280
Trading Asset Securities	36	28	-	-	-	-
Cash & Short-Term Investments	8,427	7,980	3,530	10,172	2,107	2,783
Cash Growth	173.97%	126.05%	-65.30%	382.66%	-24.28%	464.76%
Accounts Receivable	8,849	12,213	7,372	8,562	6,539	9,601
Other Receivables	449.83	640.63	369.35	87.2	6.93	26.08
Receivables	11,133	14,653	9,917	8,703	6,572	9,766
Inventory	5,140	5,618	7,293	5,264	4,972	3,005
Prepaid Expenses	1,248	1,221	109.39	32.69	19.64	61.4
Other Current Assets	8,029	4,429	4,144	1,240	422.83	482.98
Total Current Assets	33,978	33,900	24,994	25,412	14,094	16,098
Property, Plant & Equipment	12,724	13,999	6,680	7,078	6,209	6,319
Long-Term Investments	564.93	564.93	594.49	575.15	562.74	473.57
Goodwill	503.83	503.83	503.83	503.83	503.83	503.83
Other Intangible Assets	306.69	422.66	654.25	863.36	977.02	995.97
Long-Term Accounts Receivable	-0	0	-0	0	0	-0
Other Long-Term Assets	1,041	1,119	617.86	477.69	642.65	1,173
Total Assets	49,119	50,509	34,044	34,910	22,989	25,563
Accounts Payable	5,499	9,384	4,156	4,003	3,650	7,663
Accrued Expenses	449.38	432.28	298.41	261.16	242.79	514.64
Short-Term Debt	13,325	13,158	12,842	11,672	3,690	3,654
Current Portion of Long-Term Debt	2,221	837.5	200	2,000	-	216.49
Current Portion of Leases	110.44	153.05	158.54	129.86	227.29	142.31
Current Income Taxes Payable	-	-	-	-	-	181.58
Other Current Liabilities	13,823	6,355	2,493	5,135	3,087	2,103
Total Current Liabilities	35,751	30,319	20,148	23,201	10,896	14,475
Long-Term Debt	8,587	10,325	2,313	-	2,000	2,069
Long-Term Leases	134.41	179.16	291.1	100.33	160.03	172.64
Other Long-Term Liabilities	1	1	1	1	33.78	121.25
Total Liabilities	44,473	40,824	22,753	23,302	13,090	16,838
Common Stock	6,796	6,796	6,796	6,796	6,796	6,796
Additional Paid-In Capital	34,436	34,436	34,436	34,436	34,436	32,946
Retained Earnings	-41,477	-37,311	-35,091	-35,483	-37,220	-36,134
Comprehensive Income & Other	4,891	5,764	5,151	5,859	5,886	5,116
Total Common Equity	4,646	9,685	11,292	11,608	9,899	8,724
Shareholders' Equity	4,646	9,685	11,292	11,608	9,899	8,724
Total Liabilities & Equity	49,119	50,509	34,044	34,910	22,989	25,563
Total Debt	24,378	24,652	15,804	13,902	6,077	6,255
Net Cash (Debt)	-15,950	-16,672	-12,274	-3,731	-3,969	-3,472
Net Cash Per Share	-222.14	-185.70	-136.71	-48.60	-58.41	-57.35
Filing Date Shares Outstanding	67.96	67.96	67.96	67.96	67.96	67.96
Total Common Shares Outstanding	67.96	67.96	67.96	67.96	67.96	67.96
Working Capital	-1,773	3,581	4,846	2,211	3,197	1,623
Book Value Per Share	68.36	142.50	166.14	170.80	145.65	128.37
Tangible Book Value	3,835	8,758	10,134	10,241	8,418	7,224
Tangible Book Value Per Share	56.43	128.87	149.10	150.69	123.86	106.30
Buildings	2,830	3,141	2,850	2,876	2,220	2,094
Machinery	29,783	30,239	21,412	20,894	26,825	25,680
Construction In Progress	102.53	182.36	128.31	34.9	-	59.59

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