MOA Life Plus Co. Ltd. (KOSDAQ: 142760)

MOA Life Plus 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	12,802	18,940	12,153	59,128	38,253	43,474
Short-Term Investments	28,213	398.74	20,726	6,288	3,561	5,316
Cash & Short-Term Investments	41,015	19,338	32,879	65,417	41,814	48,790
Cash Growth	157.35%	-41.18%	-49.74%	56.45%	-14.30%	11.65%
Accounts Receivable	6,666	8,065	19,010	17,297	17,549	7,038
Other Receivables	401.35	154.2	2,187	403.37	130.53	938.31
Receivables	12,218	8,319	21,298	18,413	18,017	8,714
Inventory	1,699	1,762	15,918	9,542	12,994	8,079
Prepaid Expenses	51.96	77.2	385.82	65.83	172.54	93.74
Other Current Assets	685.13	340.89	1,291	3,702	529.75	876.17
Total Current Assets	55,668	29,837	71,771	97,139	73,527	66,552
Property, Plant & Equipment	1,831	2,610	45,719	46,218	51,425	33,742
Long-Term Investments	2,979	15,468	13,485	8,335	3,727	636.23
Goodwill	-	-	8,000	15,299	35,679	15,051
Other Intangible Assets	118.01	110.09	5,884	15,036	20,733	22,098
Long-Term Accounts Receivable	-0	-0	-	0	-	-
Long-Term Deferred Tax Assets	-	-	1,532	1,679	1,492	3,630
Long-Term Deferred Charges	-	-	-	3.94	19.7	35.46
Other Long-Term Assets	995.78	1,047	2,025	5,141	3,790	5,871
Total Assets	61,592	49,072	148,417	188,850	190,693	148,114
Accounts Payable	144.35	603.95	3,085	7,424	5,904	1,518
Accrued Expenses	488.2	369.49	659.89	726.59	853.05	508.55
Short-Term Debt	10,655	5,919	39,057	15,817	40,981	48,912
Current Portion of Long-Term Debt	-	-	1,967	12,804	5,695	-
Current Portion of Leases	161.34	704.84	930.93	637.74	712.1	524.69
Other Current Liabilities	7,406	4,929	19,268	9,289	9,121	11,357
Total Current Liabilities	18,855	12,526	64,969	46,698	63,265	62,820
Long-Term Debt	-	-	10,739	29,213	24,854	19,331
Long-Term Leases	85.45	97.62	824.37	157.84	670.81	879.21
Long-Term Deferred Tax Liabilities	-	-	2,027	3,779	4,338	4,433
Other Long-Term Liabilities	385.38	655.09	449.2	7,916	1,901	369.31
Total Liabilities	19,326	13,278	81,096	90,534	97,405	89,571
Common Stock	18,867	16,138	15,724	14,329	13,706	8,841
Additional Paid-In Capital	173,642	165,208	181,951	183,203	151,738	113,768
Retained Earnings	-154,914	-150,746	-158,731	-135,676	-115,931	-94,771
Treasury Stock	-	-	-22,651	-22,651	-22,651	-8,030
Comprehensive Income & Other	1,788	2,390	5,105	4,943	3,741	4,010
Total Common Equity	39,383	32,989	21,398	44,148	30,604	23,818
Minority Interest	2,883	2,805	45,634	53,202	62,684	34,724
Shareholders' Equity	42,266	35,794	67,321	98,316	93,288	58,542
Total Liabilities & Equity	61,592	49,072	148,417	188,850	190,693	148,114
Total Debt	10,902	6,721	53,518	58,630	72,912	69,646
Net Cash (Debt)	30,113	12,617	-20,639	6,787	-31,098	-20,857
Net Cash Per Share	799.72	421.79	-689.98	251.21	-1506.02	-1088.45
Filing Date Shares Outstanding	37.73	32.28	31.45	28.66	27.41	17.68
Total Common Shares Outstanding	37.73	32.28	31.45	28.66	27.41	17.68
Working Capital	36,813	17,311	6,803	50,441	10,263	3,732
Book Value Per Share	1043.67	1022.12	680.40	1540.51	1116.42	1346.95
Tangible Book Value	39,265	32,879	7,513	13,813	-25,808	-13,331
Tangible Book Value Per Share	1040.54	1018.71	238.91	482.00	-941.48	-753.89
Land	4.25	698.35	10,252	10,252	11,289	9,556
Buildings	116.78	582.8	22,309	22,309	23,523	14,553
Machinery	4,390	4,399	23,628	22,089	22,022	11,710
Construction In Progress	998.5	-	-	32.85	-	316.8

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