CLASSYS Inc. (KOSDAQ: 214150)

CLASSYS 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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	24,273	18,336	26,004	42,788	64,383	33,977
Short-Term Investments	82,405	91,346	67,020	858	4,676	7,000
Trading Asset Securities	28,642	28,155	20,199	5,125	-	4,047
Cash & Short-Term Investments	135,320	137,838	113,224	48,771	69,059	45,024
Cash Growth	3.01%	21.74%	132.15%	-29.38%	53.38%	173.35%
Accounts Receivable	30,341	17,256	6,901	1,722	3,030	2,513
Other Receivables	1,902	906.95	1,536	441.38	469.99	649.74
Receivables	32,243	18,163	8,438	2,164	3,500	3,163
Inventory	17,860	19,434	23,398	16,465	9,940	8,723
Prepaid Expenses	496.21	594.31	263.15	2,476	94.63	83.05
Other Current Assets	1,229	9,708	2,467	3,263	418.76	654.22
Total Current Assets	187,149	185,737	147,789	73,140	83,012	57,647
Property, Plant & Equipment	144,268	140,206	105,332	81,505	50,484	51,329
Long-Term Investments	42,232	3,107	331.66	297.21	275.74	432.66
Other Intangible Assets	6,514	2,822	1,478	1,124	821.86	710.67
Long-Term Deferred Tax Assets	1,170	1,382	788.01	-	1,086	611.73
Other Long-Term Assets	37,193	42,188	75,692	60,313	1,347	2,426
Total Assets	418,525	375,443	331,411	216,379	137,526	113,657
Accounts Payable	3,824	461.76	317.1	835.22	326.31	238.93
Accrued Expenses	4,253	6,072	4,908	775.41	580.43	801.49
Current Portion of Long-Term Debt	63,200	2,400	2,400	-	-	9,600
Current Portion of Leases	580.89	739.37	557.3	514.15	215.58	192.28
Current Income Taxes Payable	12,516	10,482	18,159	5,966	4,396	7,265
Other Current Liabilities	8,678	9,091	9,885	8,703	7,931	7,389
Total Current Liabilities	93,051	29,246	36,225	16,793	13,450	25,487
Long-Term Debt	-	62,000	64,400	35,000	-	-
Long-Term Leases	310.46	488.71	541.31	291.45	171.55	79.14
Long-Term Deferred Tax Liabilities	-	-	-	372.29	-	-
Other Long-Term Liabilities	232.42	207.42	690.71	178	148	174.71
Total Liabilities	93,594	91,943	101,857	52,635	13,769	25,741
Common Stock	6,478	6,478	6,478	6,472	6,471	6,436
Additional Paid-In Capital	24,230	24,230	24,230	24,122	24,108	23,488
Retained Earnings	290,855	270,984	204,230	133,123	93,201	57,997
Treasury Stock	-	-20,000	-5,422	-	-	-
Comprensive Income & Other	3,369	1,809	38.08	27.65	-23.16	-4.64
Shareholders' Equity	324,931	283,500	229,554	163,744	123,757	87,917
Total Liabilities & Equity	418,525	375,443	331,411	216,379	137,526	113,657
Total Debt	64,091	65,628	67,899	35,806	387.13	9,871
Net Cash (Debt)	71,229	72,210	45,325	12,966	68,672	35,153
Net Cash Growth	10.81%	59.32%	249.57%	-81.12%	95.35%	3313.50%
Net Cash Per Share	1106.36	1121.18	700.63	200.18	1060.29	559.30
Filing Date Shares Outstanding	64	64	64.41	64.72	64.71	64.36
Total Common Shares Outstanding	64	64	64.41	64.72	64.71	64.36
Working Capital	94,098	156,491	111,563	56,347	69,563	32,160
Book Value Per Share	5077.09	4429.73	3564.00	2530.17	1912.51	1365.92
Tangible Book Value	318,417	280,678	228,075	162,620	122,935	87,206
Tangible Book Value Per Share	4975.30	4385.63	3541.05	2512.80	1899.81	1354.88
Land	94,930	91,218	65,404	36,995	28,471	28,471
Buildings	45,033	43,925	36,218	27,234	20,377	20,377
Machinery	8,106	7,558	6,658	5,667	4,405	3,818
Construction In Progress	237.84	105	-	15,811	136	31.32

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