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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	5,895	7,952	3,530	9,172	2,107	2,503
Short-Term Investments	-	-	-	1,000	-	280
Trading Asset Securities	39	28	-	-	-	-
Cash & Short-Term Investments	5,934	7,980	3,530	10,172	2,107	2,783
Cash Growth	135.27%	126.05%	-65.30%	382.66%	-24.28%	464.76%
Accounts Receivable	11,289	12,213	7,372	8,562	6,539	9,601
Other Receivables	939.25	640.63	369.35	87.2	6.93	26.08
Receivables	14,442	14,653	9,917	8,703	6,572	9,766
Inventory	5,638	5,618	7,293	5,264	4,972	3,005
Prepaid Expenses	1,301	1,221	109.39	32.69	19.64	61.4
Other Current Assets	6,449	4,429	4,144	1,240	422.83	482.98
Total Current Assets	33,764	33,900	24,994	25,412	14,094	16,098
Property, Plant & Equipment	12,470	13,999	6,680	7,078	6,209	6,319
Long-Term Investments	867.25	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	248.78	422.66	654.25	863.36	977.02	995.97
Long-Term Accounts Receivable	0	0	-0	0	0	-0
Other Long-Term Assets	1,047	1,119	617.86	477.69	642.65	1,173
Total Assets	48,900	50,509	34,044	34,910	22,989	25,563
Accounts Payable	7,242	9,384	4,156	4,003	3,650	7,663
Accrued Expenses	541.81	432.28	298.41	261.16	242.79	514.64
Short-Term Debt	13,200	13,158	12,842	11,672	3,690	3,654
Current Portion of Long-Term Debt	2,017	837.5	200	2,000	-	216.49
Current Portion of Leases	113.5	153.05	158.54	129.86	227.29	142.31
Current Income Taxes Payable	-	-	-	-	-	181.58
Other Current Liabilities	12,559	6,355	2,493	5,135	3,087	2,103
Total Current Liabilities	35,673	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	133.92	179.16	291.1	100.33	160.03	172.64
Other Long-Term Liabilities	1	1	1	1	33.78	121.25
Total Liabilities	44,395	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	-41,741	-37,311	-35,091	-35,483	-37,220	-36,134
Comprehensive Income & Other	5,014	5,764	5,151	5,859	5,886	5,116
Total Common Equity	4,505	9,685	11,292	11,608	9,899	8,724
Shareholders' Equity	4,505	9,685	11,292	11,608	9,899	8,724
Total Liabilities & Equity	48,900	50,509	34,044	34,910	22,989	25,563
Total Debt	24,052	24,652	15,804	13,902	6,077	6,255
Net Cash (Debt)	-18,117	-16,672	-12,274	-3,731	-3,969	-3,472
Net Cash Per Share	-266.80	-185.70	-136.71	-48.60	-58.41	-57.35
Filing Date Shares Outstanding	65.94	67.96	67.96	67.96	67.96	67.96
Total Common Shares Outstanding	65.94	67.96	67.96	67.96	67.96	67.96
Working Capital	-1,910	3,581	4,846	2,211	3,197	1,623
Book Value Per Share	68.32	142.50	166.14	170.80	145.65	128.37
Tangible Book Value	3,752	8,758	10,134	10,241	8,418	7,224
Tangible Book Value Per Share	56.91	128.87	149.10	150.69	123.86	106.30
Buildings	2,890	3,141	2,850	2,876	2,220	2,094
Machinery	29,916	30,239	21,412	20,894	26,825	25,680
Construction In Progress	143.66	182.36	128.31	34.9	-	59.59

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