CNPLUS Co., Ltd. (KOSDAQ: 115530)

CNPLUS 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	2,522	3,530	9,172	2,107	2,503	492.8
Short-Term Investments	-	-	1,000	-	280	-
Cash & Short-Term Investments	2,522	3,530	10,172	2,107	2,783	492.8
Cash Growth	83.73%	-65.29%	382.66%	-24.28%	464.76%	23.18%
Accounts Receivable	7,949	7,372	8,562	6,539	9,601	2,743
Other Receivables	770.55	369.35	87.2	6.93	26.08	207.34
Receivables	11,267	9,917	8,703	6,572	9,766	3,050
Inventory	7,324	7,293	5,264	4,972	3,005	3,238
Prepaid Expenses	961.59	109.39	32.69	19.64	61.4	13.29
Other Current Assets	9,932	4,144	1,240	422.83	482.98	2,098
Total Current Assets	32,007	24,994	25,412	14,094	16,098	8,892
Property, Plant & Equipment	14,423	6,680	7,078	6,209	6,319	7,455
Long-Term Investments	587.98	594.49	575.15	562.74	473.57	3,157
Goodwill	503.83	503.83	503.83	503.83	503.83	-
Other Intangible Assets	480.49	654.25	863.36	977.02	995.97	2,491
Long-Term Accounts Receivable	0	-0	0	0	-0	-
Other Long-Term Assets	944.37	617.86	477.69	642.65	1,173	100.48
Total Assets	48,947	34,044	34,910	22,989	25,563	22,096
Accounts Payable	7,131	4,156	4,003	3,650	7,663	3,839
Accrued Expenses	364.33	298.41	261.16	242.79	514.64	892.85
Short-Term Debt	12,771	12,842	11,672	3,690	3,654	2,536
Current Portion of Long-Term Debt	325	200	2,000	-	216.49	180.56
Current Portion of Leases	127.27	158.54	129.86	227.29	142.31	-
Current Income Taxes Payable	-	-	-	-	181.58	-
Other Current Liabilities	7,160	2,493	5,135	3,087	2,103	1,327
Total Current Liabilities	27,879	20,148	23,201	10,896	14,475	8,775
Long-Term Debt	10,959	2,313	-	2,000	2,069	611.67
Long-Term Leases	223.85	291.1	100.33	160.03	172.64	103.41
Other Long-Term Liabilities	1	1	1	33.78	121.25	5.35
Total Liabilities	39,063	22,753	23,302	13,090	16,838	9,496
Common Stock	6,796	6,796	6,796	6,796	6,796	6,009
Additional Paid-In Capital	34,436	34,436	34,436	34,436	32,946	31,401
Retained Earnings	-36,387	-35,091	-35,483	-37,220	-36,134	-30,418
Comprehensive Income & Other	5,039	5,151	5,859	5,886	5,116	5,607
Total Common Equity	9,884	11,292	11,608	9,899	8,724	12,600
Shareholders' Equity	9,884	11,292	11,608	9,899	8,724	12,600
Total Liabilities & Equity	48,947	34,044	34,910	22,989	25,563	22,096
Total Debt	24,406	15,804	13,902	6,077	6,255	3,432
Net Cash (Debt)	-21,884	-12,274	-3,731	-3,969	-3,472	-2,939
Net Cash Per Share	-322.00	-136.71	-48.60	-58.41	-57.35	-63.28
Filing Date Shares Outstanding	67.96	67.96	67.96	67.96	67.96	60.09
Total Common Shares Outstanding	67.96	67.96	67.96	67.96	67.96	60.09
Working Capital	4,128	4,846	2,211	3,197	1,623	116.93
Book Value Per Share	145.43	166.14	170.80	145.65	128.37	209.67
Tangible Book Value	8,900	10,134	10,241	8,418	7,224	10,109
Tangible Book Value Per Share	130.95	149.10	150.69	123.86	106.30	168.22
Buildings	2,917	2,850	2,876	2,220	2,094	2,624
Machinery	30,209	21,412	20,894	26,825	25,680	28,017
Construction In Progress	151.88	128.31	34.9	-	59.59	253.95

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