Spigen Korea Co.,Ltd (KOSDAQ:192440)

Spigen Korea Co.,Ltd Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	90,047	45,647	35,303	63,071	65,730	73,995
Short-Term Investments	134,505	60,748	51,325	6,489	21,521	45,838
Trading Asset Securities	-	49,261	39,956	34,672	44,813	47,148
Cash & Short-Term Investments	224,552	155,656	126,583	104,232	132,064	166,981
Cash Growth	-	22.97%	21.44%	-21.07%	-20.91%	13.33%
Accounts Receivable	16,124	15,677	18,969	15,199	14,385	13,851
Other Receivables	10,879	372.67	2,752	1,152	3,535	2,883
Receivables	27,003	16,049	21,722	16,428	17,920	21,758
Inventory	79,073	84,945	93,808	87,091	74,132	51,506
Prepaid Expenses	8,943	14,333	17,369	15,400	16,340	14,278
Other Current Assets	434.67	5,346	5,253	3,475	2,886	1,561
Total Current Assets	340,007	276,328	264,736	226,626	243,341	256,084
Property, Plant & Equipment	201,302	202,348	195,976	175,273	96,394	52,219
Long-Term Investments	51,285	58,946	74,363	77,699	95,217	90,464
Goodwill	432.5	432.5	432.5	1,253	432.5	432.5
Other Intangible Assets	6,682	7,898	7,840	9,816	7,988	11,864
Long-Term Deferred Tax Assets	18,458	18,286	16,540	15,751	20,194	12,547
Other Long-Term Assets	2,249	8,828	7,675	7,717	9,410	35,627
Total Assets	620,415	574,068	569,003	515,522	473,976	460,238

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	8,860	6,658	11,911	9,610	8,451	10,549
Accrued Expenses	7,943	6,626	7,749	5,104	8,429	8,473
Short-Term Debt	-	-	-	-	-	5,928
Current Portion of Leases	776.55	701.72	1,176	2,094	2,511	3,773
Current Income Taxes Payable	4,530	4,127	4,438	4,968	8,874	9,927
Other Current Liabilities	11,584	14,423	17,553	15,609	12,417	10,523
Total Current Liabilities	34,003	32,536	42,827	37,385	40,682	49,172
Long-Term Leases	5,729	5,733	743.54	2,028	1,319	3,494
Pension & Post-Retirement Benefits	706.01	4,430	4,045	3,162	2,753	2,819
Long-Term Deferred Tax Liabilities	102.64	102.58	2,174	1,936	3,378	4,303
Other Long-Term Liabilities	5,111	950.33	1,139	1,418	953.5	2,150
Total Liabilities	45,652	43,751	50,928	45,929	49,086	61,938

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	3,108	3,108	3,108	3,108	3,108	3,108
Additional Paid-In Capital	19,365	44,228	59,228	59,228	59,228	59,228
Retained Earnings	501,085	459,098	416,903	389,989	354,220	326,268
Treasury Stock	-	-15,586	-8,576	-8,576	-8,576	-8,576
Comprehensive Income & Other	49,936	38,246	46,434	23,758	15,069	16,804
Total Common Equity	573,494	529,094	517,097	467,507	423,049	396,832
Minority Interest	1,269	1,223	978.14	2,086	1,841	1,468
Shareholders' Equity	574,763	530,317	518,075	469,593	424,890	398,300
Total Liabilities & Equity	620,415	574,068	569,003	515,522	473,976	460,238

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	6,506	6,434	1,920	4,122	3,830	13,194
Net Cash (Debt)	218,046	149,222	124,663	100,110	128,234	153,787
Net Cash Growth	-	19.70%	24.53%	-21.93%	-16.62%	16.82%
Net Cash Per Share	37460.49	25539.00	20674.43	16602.41	21266.53	25504.29
Filing Date Shares Outstanding	5.82	5.76	6.03	6.03	6.03	6.03
Total Common Shares Outstanding	5.82	5.76	6.03	6.03	6.03	6.03
Working Capital	306,004	243,793	221,909	189,241	202,659	206,911
Book Value Per Share	98526.74	91806.01	85756.48	77532.27	70159.37	65811.45
Tangible Book Value	566,380	520,763	508,825	456,438	414,629	384,535
Tangible Book Value Per Share	97304.47	90360.49	84384.55	75696.58	68762.92	63772.17
Land	-	57,477	57,731	56,420	55,047	29,486
Buildings	-	67,174	67,866	62,334	24,885	15,468
Machinery	-	6,634	6,289	5,260	1,795	1,506
Construction In Progress	-	79,352	71,594	50,083	14,394	686.98

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 4, 2026

Data Sources Report a data error