OPASNET co. Balance Sheet

Financials in millions KRW. Fiscal year is January - December.

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	14,872	25,995	13,004	22,555	10,052
Short-Term Investments	2,506	2,531	2,518	2,445	2,342
Trading Asset Securities	1,123	1,623	1,137	1,650	1,822
Cash & Short-Term Investments	18,501	30,149	16,659	26,650	14,216
Cash Growth	5.91%	80.97%	-37.49%	87.47%	-
Accounts Receivable	22,404	30,874	23,864	16,126	14,545
Other Receivables	2,167	1,424	2,338	21.41	548.87
Receivables	24,678	32,492	26,284	16,272	15,164
Inventory	36,475	28,066	48,335	16,892	7,689
Prepaid Expenses	6,879	4,817	4,239	3,464	2,430
Other Current Assets	2,686	3,319	4,724	1,665	325.97
Total Current Assets	89,219	98,843	100,241	64,943	39,825
Property, Plant & Equipment	2,750	2,618	1,655	1,631	1,755
Long-Term Investments	2,059	2,001	1,917	1,960	1,485
Other Intangible Assets	1,027	1,029	753.8	753.8	753.8
Long-Term Accounts Receivable	8,060	10,982	7,547	467.53	641.98
Long-Term Deferred Tax Assets	2,155	1,815	1,721	1,870	1,620
Other Long-Term Assets	8,205	8,460	5,233	5,018	4,783
Total Assets	113,688	125,994	119,291	76,887	50,929
Accounts Payable	13,603	28,759	25,489	20,512	12,437
Accrued Expenses	270.17	942.24	387.25	364.2	276.2
Short-Term Debt	25,003	16,346	29,834	5,339	60.61
Current Portion of Long-Term Debt	551.72	551.72	531.13	-	-
Current Portion of Leases	513.57	690.99	636.55	632.54	600.31
Current Income Taxes Payable	43.31	2,072	968.83	743.64	870.47
Other Current Liabilities	13,401	18,662	16,176	11,429	5,699
Total Current Liabilities	53,386	68,024	74,022	39,020	19,944
Long-Term Debt	1,241	1,655	2,206	-	-
Long-Term Leases	826.86	880.09	462.07	404.89	421.12
Long-Term Deferred Tax Liabilities	109.22	109.22	109.22	109.22	109.22
Other Long-Term Liabilities	2,796	2,777	2,816	2,946	3,052
Total Liabilities	64,904	79,280	83,962	47,877	28,332
Common Stock	6,523	5,930	5,930	5,930	2,013
Additional Paid-In Capital	7,922	7,922	7,303	7,303	11,249
Retained Earnings	33,840	32,434	23,305	16,986	10,543
Treasury Stock	-28.98	-	-935.94	-935.94	-935.94
Comprehensive Income & Other	-287.26	-289.62	-272.64	-273.12	-272.82
Total Common Equity	47,970	45,997	35,329	29,010	22,597
Minority Interest	814.84	716.19	-	-	-
Shareholders' Equity	48,785	46,714	35,329	29,010	22,597
Total Liabilities & Equity	113,688	125,994	119,291	76,887	50,929
Total Debt	28,136	20,124	33,670	6,376	1,082
Net Cash (Debt)	-9,635	10,025	-17,011	20,274	13,133
Net Cash Growth	-	-	-	54.37%	-
Net Cash Per Share	-742.13	773.75	-1315.92	1568.37	1015.98
Filing Date Shares Outstanding	13.04	13.05	12.93	12.93	4.31
Total Common Shares Outstanding	13.04	13.05	12.93	13.05	4.31
Working Capital	35,833	30,819	26,218	25,923	19,881
Book Value Per Share	3677.80	3525.65	2732.99	2223.59	5244.11
Tangible Book Value	46,943	44,969	34,576	28,256	21,843
Tangible Book Value Per Share	3599.06	3446.79	2674.68	2165.82	5069.17
Machinery	340.6	246.51	197.54	749.77	711.77

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