YEST Co., Ltd. (KOSDAQ: 122640)

YEST Co., Ltd. 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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	27,577	29,620	6,960	31,528	10,048	6,773
Short-Term Investments	0	598.72	774.22	-	2,800	1,866
Trading Asset Securities	711.1	296.84	-	1,055	1,463	7,295
Cash & Short-Term Investments	28,288	30,515	7,734	32,583	14,311	15,935
Cash Growth	10.85%	294.54%	-76.26%	127.67%	-10.19%	36.72%
Accounts Receivable	10,235	19,507	19,000	16,450	6,662	16,528
Other Receivables	8,801	837.2	569.81	952.42	1,646	919.4
Receivables	27,387	27,650	26,013	26,314	13,286	20,346
Inventory	13,039	11,540	8,696	6,115	9,723	10,218
Prepaid Expenses	201.8	285.31	329.04	236.94	297.31	1,045
Other Current Assets	3,656	10,267	1,750	3,404	1,595	1,519
Total Current Assets	72,571	80,258	44,521	68,653	39,213	49,063
Property, Plant & Equipment	52,679	52,519	63,497	63,762	51,430	50,209
Long-Term Investments	22,174	23,210	26,982	28,834	18,008	12,574
Goodwill	-	-	519.5	5,048	2,598	2,598
Other Intangible Assets	6,702	6,519	8,939	9,648	7,065	7,744
Long-Term Deferred Tax Assets	3,084	4,214	3,458	3,218	4,372	6,224
Other Long-Term Assets	42,934	42,059	41,008	35,619	42,265	42,820
Total Assets	200,898	209,601	189,740	214,984	165,738	172,007
Accounts Payable	6,243	10,649	6,595	9,049	3,951	5,816
Accrued Expenses	4,148	3,761	3,732	3,637	3,772	2,864
Short-Term Debt	23,708	30,317	38,734	44,377	47,520	18,243
Current Portion of Long-Term Debt	823.45	4,821	14,298	9,310	10,842	11,335
Current Portion of Leases	341.02	399.44	352.97	291.25	187.27	164.78
Current Income Taxes Payable	-	-	-	163.4	55.58	224.24
Current Unearned Revenue	-	-	-	-	898.4	1,829
Other Current Liabilities	25,065	47,071	6,297	3,780	3,043	2,026
Total Current Liabilities	60,328	97,018	70,009	70,607	70,269	42,502
Long-Term Debt	21,352	26,893	31,834	40,974	27,309	69,225
Long-Term Leases	658.77	681.27	484.75	416.52	272.52	88.97
Long-Term Deferred Tax Liabilities	1,542	1,517	1,474	2,894	867.78	860.63
Other Long-Term Liabilities	2,116	2,108	927.94	1,369	1,167	707.63
Total Liabilities	87,317	129,351	105,832	117,090	100,285	113,616
Common Stock	10,424	9,522	9,026	8,646	7,472	7,002
Additional Paid-In Capital	106,764	86,304	65,888	89,090	55,832	48,672
Retained Earnings	-1,033	-12,686	13,691	-13,196	6,162	5,878
Treasury Stock	-6,983	-6,983	-6,983	-2,216	-7,069	-5,989
Comprensive Income & Other	-501.18	-729.46	-876.13	-27.79	1,477	1,365
Total Common Equity	108,671	75,427	80,746	82,296	63,874	56,928
Minority Interest	1,632	1,994	1,243	2,763	1,579	1,464
Shareholders' Equity	113,581	80,249	83,908	97,894	65,453	58,392
Total Liabilities & Equity	200,898	209,601	189,740	214,984	165,738	172,007
Total Debt	46,882	63,111	85,703	95,369	86,130	99,057
Net Cash (Debt)	-18,594	-32,596	-77,969	-62,786	-71,818	-83,122
Net Cash Per Share	-1015.12	-1855.98	-4593.43	-3816.17	-4435.70	-6356.03
Filing Date Shares Outstanding	20.07	18.17	17.28	16.98	14.14	13.5
Total Common Shares Outstanding	20.07	18.17	17.18	16.98	14.14	13.5
Working Capital	12,242	-16,760	-25,488	-1,954	-31,056	6,560
Book Value Per Share	5413.60	4151.28	4700.80	4845.25	4518.14	4217.34
Tangible Book Value	101,969	68,908	71,287	67,599	54,211	46,585
Tangible Book Value Per Share	5079.73	3792.47	4150.15	3979.95	3834.64	3451.14
Land	8,929	8,929	15,219	12,548	6,056	7,166
Buildings	36,518	41,268	41,205	41,752	40,492	40,639
Machinery	1,063	5,780	9,800	8,504	4,458	4,149
Construction In Progress	1,814	918.37	1,303	3,173	2,169	192

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