YEST Co., Ltd. (KOSDAQ:122640)
South Korea · Delayed Price · Currency is KRW 31,350
+2,350 (8.10%)
At close: Sep 9, 2026
YEST Co., Ltd. Balance Sheet
Financials in millions KRW. Fiscal year is January - December.
Millions KRW. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash & Equivalents | 25,096 | 22,344 | 10,832 | 29,620 | 6,960 | 31,528 |
Short-Term Investments | - | - | 0 | 598.72 | 774.22 | - |
Trading Asset Securities | 629.7 | 629.7 | 5,632 | 296.84 | - | 1,055 |
Cash & Short-Term Investments | 25,725 | 22,974 | 16,464 | 30,515 | 7,734 | 32,583 |
Cash Growth | 173.94% | 39.54% | -46.05% | 294.54% | -76.26% | 127.67% |
Accounts Receivable | 30,789 | 21,970 | 16,478 | 19,507 | 19,000 | 16,450 |
Other Receivables | 2,054 | 1,547 | 1,247 | 837.2 | 569.81 | 952.42 |
Receivables | 50,619 | 36,296 | 31,709 | 27,650 | 26,013 | 26,314 |
Inventory | 26,746 | 21,153 | 17,720 | 11,540 | 8,696 | 6,115 |
Prepaid Expenses | 87.99 | 189.5 | 200.67 | 285.31 | 329.04 | 236.94 |
Other Current Assets | 3,260 | 4,882 | 4,531 | 10,267 | 1,750 | 3,404 |
Total Current Assets | 106,438 | 85,494 | 70,625 | 80,258 | 44,521 | 68,653 |
Property, Plant & Equipment | 66,249 | 62,288 | 58,703 | 52,519 | 63,497 | 63,762 |
Long-Term Investments | 11,965 | 12,509 | 14,419 | 23,210 | 26,982 | 28,834 |
Goodwill | - | - | - | - | 519.5 | 5,048 |
Other Intangible Assets | 7,998 | 9,273 | 6,894 | 6,519 | 8,939 | 9,648 |
Long-Term Deferred Tax Assets | 2,813 | 4,210 | 3,947 | 4,214 | 3,458 | 3,218 |
Long-Term Deferred Charges | 1,294 | - | - | - | - | - |
Other Long-Term Assets | 51,517 | 51,417 | 48,417 | 42,059 | 41,008 | 35,619 |
Total Assets | 249,459 | 226,399 | 204,387 | 209,601 | 189,740 | 214,984 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Accounts Payable | 15,355 | 8,509 | 7,185 | 10,649 | 6,595 | 9,049 |
Accrued Expenses | 5,395 | 4,133 | 4,492 | 3,761 | 3,732 | 3,637 |
Short-Term Debt | 38,150 | 35,295 | 22,380 | 30,317 | 38,734 | 44,377 |
Current Portion of Long-Term Debt | 3,890 | 3,891 | 1,525 | 4,821 | 14,298 | 9,310 |
Current Portion of Leases | 366.93 | 361.68 | 353.25 | 399.44 | 352.97 | 291.25 |
Current Income Taxes Payable | - | - | - | - | - | 163.4 |
Other Current Liabilities | 7,079 | 4,954 | 15,165 | 47,071 | 6,297 | 3,780 |
Total Current Liabilities | 70,235 | 57,143 | 51,100 | 97,018 | 70,009 | 70,607 |
Long-Term Debt | 26,015 | 25,818 | 20,218 | 26,893 | 31,834 | 40,974 |
Long-Term Leases | 362.44 | 421 | 611.02 | 681.27 | 484.75 | 416.52 |
Pension & Post-Retirement Benefits | 2,052 | 1,861 | 1,615 | 1,135 | 1,103 | 828.97 |
Long-Term Deferred Tax Liabilities | 1,242 | 796.75 | 2,017 | 1,517 | 1,474 | 2,894 |
Other Long-Term Liabilities | 1,453 | 1,286 | 1,314 | 2,108 | 927.94 | 1,369 |
Total Liabilities | 101,359 | 87,326 | 76,875 | 129,351 | 105,832 | 117,090 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Common Stock | 10,800 | 10,675 | 10,465 | 9,522 | 9,026 | 8,646 |
Additional Paid-In Capital | 121,793 | 115,052 | 108,424 | 86,304 | 65,888 | 89,090 |
Retained Earnings | 16,988 | 12,361 | 12,688 | -12,686 | 13,691 | -13,196 |
Treasury Stock | -6,983 | -6,983 | -6,983 | -6,983 | -6,983 | -2,216 |
Comprehensive Income & Other | 1,013 | 893.24 | -1,532 | -729.46 | -876.13 | -27.79 |
Total Common Equity | 143,611 | 131,998 | 123,063 | 75,427 | 80,746 | 82,296 |
Minority Interest | 4,489 | 4,016 | 2,738 | 1,994 | 1,243 | 2,763 |
Shareholders' Equity | 148,100 | 139,073 | 127,511 | 80,249 | 83,908 | 97,894 |
Total Liabilities & Equity | 249,459 | 226,399 | 204,387 | 209,601 | 189,740 | 214,984 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Total Debt | 68,783 | 65,787 | 45,086 | 63,111 | 85,703 | 95,369 |
Net Cash (Debt) | -43,058 | -42,813 | -28,622 | -32,596 | -77,969 | -62,786 |
Net Cash Growth | - | - | - | - | - | - |
Net Cash Per Share | -2092.46 | -2101.06 | -1454.65 | -1855.98 | -4593.43 | -3816.17 |
Filing Date Shares Outstanding | 20.55 | 20.58 | 20.16 | 18.27 | 17.28 | 16.98 |
Total Common Shares Outstanding | 20.55 | 20.58 | 20.06 | 18.17 | 17.18 | 16.98 |
Working Capital | 36,203 | 28,351 | 19,525 | -16,760 | -25,488 | -1,954 |
Book Value Per Share | 6988.82 | 6415.01 | 6136.16 | 4151.28 | 4700.80 | 4845.25 |
Tangible Book Value | 135,613 | 122,725 | 116,169 | 68,908 | 71,287 | 67,599 |
Tangible Book Value Per Share | 6599.58 | 5964.34 | 5792.40 | 3792.47 | 4150.15 | 3979.95 |
Land | 16,123 | 16,123 | 15,782 | 8,929 | 15,219 | 12,548 |
Buildings | 34,456 | 41,270 | 41,270 | 41,268 | 41,205 | 41,752 |
Machinery | 896.56 | 6,110 | 5,820 | 5,780 | 9,800 | 8,504 |
Construction In Progress | 10,260 | 5,481 | 1,701 | 918.37 | 1,303 | 3,173 |