CLASSYS Inc. (KOSDAQ:214150)

CLASSYS Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	35,150	22,745	18,336	26,004	42,788	64,383
Short-Term Investments	136,435	136,614	91,346	67,020	858	4,676
Trading Asset Securities	-	-	28,155	20,199	5,125	-
Cash & Short-Term Investments	171,585	159,359	137,838	113,224	48,771	69,059
Cash Growth	56.44%	15.61%	21.74%	132.15%	-29.38%	53.38%
Accounts Receivable	57,742	36,937	17,256	6,901	1,722	3,030
Other Receivables	3,734	2,068	906.95	1,536	441.38	469.99
Receivables	61,476	39,205	18,163	8,438	2,164	3,500
Inventory	31,261	30,000	19,434	23,398	16,465	9,940
Prepaid Expenses	2,572	1,613	594.31	263.15	2,476	94.63
Other Current Assets	5,476	4,024	9,708	2,467	3,263	418.76
Total Current Assets	272,370	234,202	185,737	147,789	73,140	83,012
Property, Plant & Equipment	203,287	193,946	140,206	105,332	81,505	50,484
Long-Term Investments	9,100	9,232	3,107	331.66	297.21	275.74
Goodwill	59,593	59,593	-	-	-	-
Other Intangible Assets	80,475	81,355	2,822	1,478	1,124	821.86
Long-Term Deferred Tax Assets	-	-	1,382	788.01	-	1,086
Other Long-Term Assets	29,578	30,051	42,188	75,692	60,313	1,347
Total Assets	654,404	608,379	375,443	331,411	216,379	137,526
Accounts Payable	4,750	3,921	461.76	317.1	835.22	326.31
Accrued Expenses	5,790	7,064	6,072	4,908	775.41	580.43
Short-Term Debt	2,894	5,973	-	-	-	-
Current Portion of Long-Term Debt	300	72,840	2,400	2,400	-	-
Current Portion of Leases	298.15	538.59	739.37	557.3	514.15	215.58
Current Income Taxes Payable	18,137	17,399	10,482	18,159	5,966	4,396
Other Current Liabilities	12,681	21,168	9,091	9,885	8,703	7,931
Total Current Liabilities	44,850	128,904	29,246	36,225	16,793	13,450
Long-Term Debt	83,324	11,512	62,000	64,400	35,000	-
Long-Term Leases	70.25	247.87	488.71	541.31	291.45	171.55
Long-Term Deferred Tax Liabilities	7,704	13,777	-	-	372.29	-
Other Long-Term Liabilities	100	1,294	207.42	690.71	178	148
Total Liabilities	136,049	155,735	91,943	101,857	52,635	13,769
Common Stock	6,628	6,628	6,478	6,478	6,472	6,471
Additional Paid-In Capital	106,313	106,314	24,230	24,230	24,122	24,108
Retained Earnings	408,521	336,059	270,984	204,230	133,123	93,201
Treasury Stock	-9,597	-29.9	-20,000	-5,422	-	-
Comprehensive Income & Other	7,814	4,993	1,809	38.08	27.65	-23.16
Total Common Equity	519,679	453,965	283,500	229,554	163,744	123,757
Minority Interest	-1,324	-1,321	-	-	-	-
Shareholders' Equity	518,354	452,644	283,500	229,554	163,744	123,757
Total Liabilities & Equity	654,404	608,379	375,443	331,411	216,379	137,526
Total Debt	86,887	91,112	65,628	67,899	35,806	387.13
Net Cash (Debt)	84,697	68,247	72,210	45,325	12,966	68,672
Net Cash Growth	83.21%	-5.49%	59.32%	249.58%	-81.12%	95.35%
Net Cash Per Share	1284.95	1055.64	1121.18	700.63	200.18	1060.29
Filing Date Shares Outstanding	65.33	65.5	64	64.41	64.72	64.71
Total Common Shares Outstanding	65.33	65.5	64	64.41	64.72	64.71
Working Capital	227,520	105,298	156,491	111,563	56,347	69,563
Book Value Per Share	7954.26	6930.62	4429.73	3564.00	2530.17	1912.51
Tangible Book Value	379,611	313,017	280,678	228,075	162,620	122,935
Tangible Book Value Per Share	5810.37	4778.79	4385.63	3541.05	2512.80	1899.81
Land	105,671	105,671	91,218	65,404	36,995	28,471
Buildings	60,426	55,126	43,925	36,218	27,234	20,377
Machinery	21,466	19,419	7,558	6,658	5,667	4,405
Construction In Progress	29,824	20,005	105	-	15,811	136

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.