CNPLUS Co., Ltd. (KOSDAQ:115530)

CNPLUS Balance Sheet

Financials in millions KRW. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	2,316	3,749	7,952	3,530	9,172	2,107
Short-Term Investments	-	-	-	-	1,000	-
Trading Asset Securities	30	30	28	-	-	-
Cash & Short-Term Investments	2,346	3,779	7,980	3,530	10,172	2,107
Cash Growth	-72.16%	-52.64%	126.05%	-65.30%	382.66%	-24.28%
Accounts Receivable	18,912	13,731	12,213	7,372	8,562	6,539
Other Receivables	418.3	546.57	640.63	369.35	87.2	6.93
Receivables	22,112	16,479	14,653	9,917	8,703	6,572
Inventory	7,246	5,002	5,618	7,293	5,264	4,972
Prepaid Expenses	131.04	181.39	1,221	109.39	32.69	19.64
Other Current Assets	7,864	5,670	4,429	4,144	1,240	422.83
Total Current Assets	39,700	31,111	33,900	24,994	25,412	14,094
Property, Plant & Equipment	5,605	14,471	13,999	6,680	7,078	6,209
Long-Term Investments	1,075	879.25	564.93	594.49	575.15	562.74
Goodwill	503.83	503.83	503.83	503.83	503.83	503.83
Other Intangible Assets	75.66	190.96	422.66	654.25	863.36	977.02
Long-Term Accounts Receivable	-	-	0	-0	0	0
Other Long-Term Assets	9,840	1,176	1,119	617.86	477.69	642.65
Total Assets	56,999	48,532	50,509	34,044	34,910	22,989

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	8,611	6,702	9,384	4,156	4,003	3,650
Accrued Expenses	576.36	681.04	432.28	298.41	261.16	242.79
Short-Term Debt	9,731	13,164	13,158	12,842	11,672	3,690
Current Portion of Long-Term Debt	671.37	2,334	837.5	200	2,000	-
Current Portion of Leases	116.63	108.85	153.05	158.54	129.86	227.29
Other Current Liabilities	25,335	9,255	6,355	2,493	5,135	3,087
Total Current Liabilities	45,041	32,245	30,319	20,148	23,201	10,896
Long-Term Debt	1,050	8,011	10,325	2,313	-	2,000
Long-Term Leases	69.07	1,459	179.16	291.1	100.33	160.03
Other Long-Term Liabilities	0	1	1	1	1	33.78
Total Liabilities	46,160	41,717	40,824	22,753	23,302	13,090

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	7,884	6,796	6,796	6,796	6,796	6,796
Additional Paid-In Capital	2,883	34,436	34,436	34,436	34,436	34,436
Retained Earnings	-5,871	-39,770	-37,311	-35,091	-35,483	-37,220
Comprehensive Income & Other	5,944	5,353	5,764	5,151	5,859	5,886
Total Common Equity	10,840	6,815	9,685	11,292	11,608	9,899
Shareholders' Equity	10,840	6,815	9,685	11,292	11,608	9,899
Total Liabilities & Equity	56,999	48,532	50,509	34,044	34,910	22,989

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	11,638	25,078	24,652	15,804	13,902	6,077
Net Cash (Debt)	-9,291	-21,299	-16,672	-12,274	-3,731	-3,969
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-1321.78	-3133.85	-2453.14	-1367.14	-485.97	-584.06
Filing Date Shares Outstanding	7.65	6.8	6.8	6.8	6.8	6.8
Total Common Shares Outstanding	7.65	6.8	6.8	6.8	6.8	6.8
Working Capital	-5,341	-1,133	3,581	4,846	2,211	3,197
Book Value Per Share	1416.85	1002.82	1425.03	1661.44	1708.02	1456.48
Tangible Book Value	10,260	6,121	8,758	10,134	10,241	8,418
Tangible Book Value Per Share	1341.10	900.59	1288.71	1491.04	1506.85	1238.59
Buildings	3,408	3,175	3,141	2,850	2,876	2,220
Machinery	21,803	30,424	30,239	21,412	20,894	26,825
Construction In Progress	263.51	140.4	182.36	128.31	34.9	-

Data Source: S&P Global Market Intelligence Last updated: Aug 14, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 11, 2026

Data Sources Report a data error