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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	3,190	18,336	26,004	42,788	64,383	33,977
Short-Term Investments	78,093	91,346	67,020	858	4,676	7,000
Trading Asset Securities	28,396	28,155	20,199	5,125	-	4,047
Cash & Short-Term Investments	109,679	137,838	113,224	48,771	69,059	45,024
Cash Growth	-11.41%	21.74%	132.15%	-29.38%	53.38%	173.35%
Accounts Receivable	29,982	17,256	6,901	1,722	3,030	2,513
Other Receivables	3,245	906.95	1,536	441.38	469.99	649.74
Receivables	72,227	18,163	8,438	2,164	3,500	3,163
Inventory	16,737	19,434	23,398	16,465	9,940	8,723
Prepaid Expenses	2,217	594.31	263.15	2,476	94.63	83.05
Other Current Assets	1,336	9,708	2,467	3,263	418.76	654.22
Total Current Assets	202,196	185,737	147,789	73,140	83,012	57,647
Property, Plant & Equipment	151,007	140,206	105,332	81,505	50,484	51,329
Long-Term Investments	41,411	3,107	331.66	297.21	275.74	432.66
Other Intangible Assets	7,605	2,822	1,478	1,124	821.86	710.67
Long-Term Deferred Tax Assets	1,359	1,382	788.01	-	1,086	611.73
Other Long-Term Assets	30,091	42,188	75,692	60,313	1,347	2,426
Total Assets	433,669	375,443	331,411	216,379	137,526	113,657
Accounts Payable	3,069	461.76	317.1	835.22	326.31	238.93
Accrued Expenses	5,192	6,072	4,908	775.41	580.43	801.49
Current Portion of Long-Term Debt	62,600	2,400	2,400	-	-	9,600
Current Portion of Leases	553.41	739.37	557.3	514.15	215.58	192.28
Current Income Taxes Payable	9,333	10,482	18,159	5,966	4,396	7,265
Other Current Liabilities	10,417	9,091	9,885	8,703	7,931	7,389
Total Current Liabilities	91,165	29,246	36,225	16,793	13,450	25,487
Long-Term Debt	-	62,000	64,400	35,000	-	-
Long-Term Leases	296.53	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	91,694	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	307,343	270,984	204,230	133,123	93,201	57,997
Treasury Stock	-	-20,000	-5,422	-	-	-
Comprehensive Income & Other	3,924	1,809	38.08	27.65	-23.16	-4.64
Shareholders' Equity	341,975	283,500	229,554	163,744	123,757	87,917
Total Liabilities & Equity	433,669	375,443	331,411	216,379	137,526	113,657
Total Debt	63,450	65,628	67,899	35,806	387.13	9,871
Net Cash (Debt)	46,229	72,210	45,325	12,966	68,672	35,153
Net Cash Growth	-19.15%	59.32%	249.57%	-81.12%	95.35%	3313.50%
Net Cash Per Share	719.94	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	111,031	156,491	111,563	56,347	69,563	32,160
Book Value Per Share	5343.40	4429.73	3564.00	2530.17	1912.51	1365.92
Tangible Book Value	334,370	280,678	228,075	162,620	122,935	87,206
Tangible Book Value Per Share	5224.57	4385.63	3541.05	2512.80	1899.81	1354.88
Land	100,155	91,218	65,404	36,995	28,471	28,471
Buildings	46,592	43,925	36,218	27,234	20,377	20,377
Machinery	8,704	7,558	6,658	5,667	4,405	3,818
Construction In Progress	574.08	105	-	15,811	136	31.32

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