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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	24,645	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	25,357	30,515	7,734	32,583	14,311	15,935
Cash Growth	-6.97%	294.54%	-76.26%	127.67%	-10.19%	36.72%
Accounts Receivable	12,546	19,507	19,000	16,450	6,662	16,528
Other Receivables	8,696	837.2	569.81	952.42	1,646	919.4
Receivables	30,320	27,650	26,013	26,314	13,286	20,346
Inventory	16,313	11,540	8,696	6,115	9,723	10,218
Prepaid Expenses	299.93	285.31	329.04	236.94	297.31	1,045
Other Current Assets	2,265	10,267	1,750	3,404	1,595	1,519
Total Current Assets	74,555	80,258	44,521	68,653	39,213	49,063
Property, Plant & Equipment	53,514	52,519	63,497	63,762	51,430	50,209
Long-Term Investments	22,466	23,210	26,982	28,834	18,008	12,574
Goodwill	-	-	519.5	5,048	2,598	2,598
Other Intangible Assets	6,731	6,519	8,939	9,648	7,065	7,744
Long-Term Deferred Tax Assets	3,086	4,214	3,458	3,218	4,372	6,224
Other Long-Term Assets	41,968	42,059	41,008	35,619	42,265	42,820
Total Assets	203,040	209,601	189,740	214,984	165,738	172,007
Accounts Payable	6,899	10,649	6,595	9,049	3,951	5,816
Accrued Expenses	3,880	3,761	3,732	3,637	3,772	2,864
Short-Term Debt	21,846	30,317	38,734	44,377	47,520	18,243
Current Portion of Long-Term Debt	1,009	4,821	14,298	9,310	10,842	11,335
Current Portion of Leases	350.5	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	20,642	47,071	6,297	3,780	3,043	2,026
Total Current Liabilities	54,626	97,018	70,009	70,607	70,269	42,502
Long-Term Debt	20,938	26,893	31,834	40,974	27,309	69,225
Long-Term Leases	654.04	681.27	484.75	416.52	272.52	88.97
Long-Term Deferred Tax Liabilities	1,548	1,517	1,474	2,894	867.78	860.63
Other Long-Term Liabilities	2,196	2,108	927.94	1,369	1,167	707.63
Total Liabilities	81,366	129,351	105,832	117,090	100,285	113,616
Common Stock	10,465	9,522	9,026	8,646	7,472	7,002
Additional Paid-In Capital	108,424	86,304	65,888	89,090	55,832	48,672
Retained Earnings	5,413	-12,686	13,691	-13,196	6,162	5,878
Treasury Stock	-6,983	-6,983	-6,983	-2,216	-7,069	-5,989
Comprehensive Income & Other	-470.18	-729.46	-876.13	-27.79	1,477	1,365
Total Common Equity	116,849	75,427	80,746	82,296	63,874	56,928
Minority Interest	1,546	1,994	1,243	2,763	1,579	1,464
Shareholders' Equity	121,674	80,249	83,908	97,894	65,453	58,392
Total Liabilities & Equity	203,040	209,601	189,740	214,984	165,738	172,007
Total Debt	44,797	63,111	85,703	95,369	86,130	99,057
Net Cash (Debt)	-19,440	-32,596	-77,969	-62,786	-71,818	-83,122
Net Cash Per Share	-1026.80	-1855.98	-4593.43	-3816.17	-4435.70	-6356.03
Filing Date Shares Outstanding	20.16	18.17	17.28	16.98	14.14	13.5
Total Common Shares Outstanding	20.16	18.17	17.18	16.98	14.14	13.5
Working Capital	19,929	-16,760	-25,488	-1,954	-31,056	6,560
Book Value Per Share	5797.14	4151.28	4700.80	4845.25	4518.14	4217.34
Tangible Book Value	110,118	68,908	71,287	67,599	54,211	46,585
Tangible Book Value Per Share	5463.18	3792.47	4150.15	3979.95	3834.64	3451.14
Land	8,929	8,929	15,219	12,548	6,056	7,166
Buildings	36,261	41,268	41,205	41,752	40,492	40,639
Machinery	1,045	5,780	9,800	8,504	4,458	4,149
Construction In Progress	2,744	918.37	1,303	3,173	2,169	192

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