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	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	16,060	25,995	13,004	22,555	10,052
Short-Term Investments	2,506	2,531	2,518	2,445	2,342
Trading Asset Securities	1,439	1,623	1,137	1,650	1,822
Cash & Short-Term Investments	20,004	30,149	16,659	26,650	14,216
Cash Growth	23.46%	80.97%	-37.49%	87.47%	-
Accounts Receivable	23,039	30,874	23,864	16,126	14,545
Other Receivables	1,877	1,424	2,338	21.41	548.87
Receivables	25,021	32,492	26,284	16,272	15,164
Inventory	33,880	28,066	48,335	16,892	7,689
Prepaid Expenses	8,064	4,817	4,239	3,464	2,430
Other Current Assets	2,537	3,319	4,724	1,665	325.97
Total Current Assets	89,506	98,843	100,241	64,943	39,825
Property, Plant & Equipment	2,345	2,618	1,655	1,631	1,755
Long-Term Investments	2,083	2,001	1,917	1,960	1,485
Other Intangible Assets	1,028	1,029	753.8	753.8	753.8
Long-Term Accounts Receivable	9,013	10,982	7,547	467.53	641.98
Long-Term Deferred Tax Assets	2,028	1,815	1,721	1,870	1,620
Other Long-Term Assets	8,155	8,460	5,233	5,018	4,783
Total Assets	114,372	125,994	119,291	76,887	50,929
Accounts Payable	16,106	28,759	25,489	20,512	12,437
Accrued Expenses	1,065	942.24	387.25	364.2	276.2
Short-Term Debt	21,885	16,346	29,834	5,339	60.61
Current Portion of Long-Term Debt	551.72	551.72	531.13	-	-
Current Portion of Leases	601.88	690.99	636.55	632.54	600.31
Current Income Taxes Payable	563.9	2,072	968.83	743.64	870.47
Other Current Liabilities	15,317	18,662	16,176	11,429	5,699
Total Current Liabilities	56,090	68,024	74,022	39,020	19,944
Long-Term Debt	1,379	1,655	2,206	-	-
Long-Term Leases	925.82	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	2,772	2,777	2,816	2,946	3,052
Total Liabilities	67,378	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	32,155	32,434	23,305	16,986	10,543
Treasury Stock	-28.98	-	-935.94	-935.94	-935.94
Comprehensive Income & Other	-284.26	-289.62	-272.64	-273.12	-272.82
Total Common Equity	46,288	45,997	35,329	29,010	22,597
Minority Interest	706.07	716.19	-	-	-
Shareholders' Equity	46,994	46,714	35,329	29,010	22,597
Total Liabilities & Equity	114,372	125,994	119,291	76,887	50,929
Total Debt	25,343	20,124	33,670	6,376	1,082
Net Cash (Debt)	-5,340	10,025	-17,011	20,274	13,133
Net Cash Growth	-	-	-	54.37%	-
Net Cash Per Share	-410.43	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	33,417	30,819	26,218	25,923	19,881
Book Value Per Share	3548.83	3525.65	2732.99	2223.59	5244.11
Tangible Book Value	45,260	44,969	34,576	28,256	21,843
Tangible Book Value Per Share	3470.04	3446.79	2674.68	2165.82	5069.17
Machinery	224.4	246.51	197.54	749.77	711.77

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