YEST Co., Ltd. (KOSDAQ:122640)

YEST Co., Ltd. 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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	9,682	10,832	29,620	6,960	31,528	10,048
Short-Term Investments	0	0	598.72	774.22	-	2,800
Trading Asset Securities	629.7	5,632	296.84	-	1,055	1,463
Cash & Short-Term Investments	10,311	16,464	30,515	7,734	32,583	14,311
Cash Growth	-59.85%	-46.05%	294.54%	-76.26%	127.67%	-10.19%
Accounts Receivable	21,241	16,478	19,507	19,000	16,450	6,662
Other Receivables	1,694	1,247	837.2	569.81	952.42	1,646
Receivables	38,911	31,709	27,650	26,013	26,314	13,286
Inventory	19,425	17,720	11,540	8,696	6,115	9,723
Prepaid Expenses	143.1	200.67	285.31	329.04	236.94	297.31
Other Current Assets	4,224	4,531	10,267	1,750	3,404	1,595
Total Current Assets	73,015	70,625	80,258	44,521	68,653	39,213
Property, Plant & Equipment	58,018	58,703	52,519	63,497	63,762	51,430
Long-Term Investments	14,320	14,419	23,210	26,982	28,834	18,008
Goodwill	-	-	-	519.5	5,048	2,598
Other Intangible Assets	7,542	6,894	6,519	8,939	9,648	7,065
Long-Term Deferred Tax Assets	3,608	3,947	4,214	3,458	3,218	4,372
Other Long-Term Assets	48,510	48,417	42,059	41,008	35,619	42,265
Total Assets	206,395	204,387	209,601	189,740	214,984	165,738
Accounts Payable	8,291	7,185	10,649	6,595	9,049	3,951
Accrued Expenses	3,647	4,492	3,761	3,732	3,637	3,772
Short-Term Debt	23,996	22,380	30,317	38,734	44,377	47,520
Current Portion of Long-Term Debt	2,049	1,525	4,821	14,298	9,310	10,842
Current Portion of Leases	345.42	353.25	399.44	352.97	291.25	187.27
Current Income Taxes Payable	-	-	-	-	163.4	55.58
Current Unearned Revenue	-	-	-	-	-	898.4
Other Current Liabilities	14,293	15,165	47,071	6,297	3,780	3,043
Total Current Liabilities	52,621	51,100	97,018	70,009	70,607	70,269
Long-Term Debt	19,498	20,218	26,893	31,834	40,974	27,309
Long-Term Leases	550.18	611.02	681.27	484.75	416.52	272.52
Long-Term Deferred Tax Liabilities	2,039	2,017	1,517	1,474	2,894	867.78
Other Long-Term Liabilities	1,013	1,314	2,108	927.94	1,369	1,167
Total Liabilities	77,423	76,875	129,351	105,832	117,090	100,285
Common Stock	10,465	10,465	9,522	9,026	8,646	7,472
Additional Paid-In Capital	108,424	108,424	86,304	65,888	89,090	55,832
Retained Earnings	14,035	12,688	-12,686	13,691	-13,196	6,162
Treasury Stock	-6,983	-6,983	-6,983	-6,983	-2,216	-7,069
Comprehensive Income & Other	-1,383	-1,532	-729.46	-876.13	-27.79	1,477
Total Common Equity	124,558	123,063	75,427	80,746	82,296	63,874
Minority Interest	2,703	2,738	1,994	1,243	2,763	1,579
Shareholders' Equity	128,972	127,511	80,249	83,908	97,894	65,453
Total Liabilities & Equity	206,395	204,387	209,601	189,740	214,984	165,738
Total Debt	46,438	45,086	63,111	85,703	95,369	86,130
Net Cash (Debt)	-36,127	-28,622	-32,596	-77,969	-62,786	-71,818
Net Cash Per Share	-1810.68	-1454.65	-1855.98	-4593.43	-3816.17	-4435.70
Filing Date Shares Outstanding	20.16	20.06	18.27	17.28	16.98	14.14
Total Common Shares Outstanding	20.16	20.06	18.17	17.18	16.98	14.14
Working Capital	20,394	19,525	-16,760	-25,488	-1,954	-31,056
Book Value Per Share	6179.60	6136.16	4151.28	4700.80	4845.25	4518.14
Tangible Book Value	117,016	116,169	68,908	71,287	67,599	54,211
Tangible Book Value Per Share	5805.43	5792.40	3792.47	4150.15	3979.95	3834.64
Land	15,782	15,782	8,929	15,219	12,548	6,056
Buildings	35,626	41,270	41,268	41,205	41,752	40,492
Machinery	823.17	5,820	5,780	9,800	8,504	4,458
Construction In Progress	1,664	1,701	918.37	1,303	3,173	2,169

Updated Nov 14, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.