CLASSYS Inc. (KOSDAQ:214150)

CLASSYS Balance Sheet

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

Assets

Fiscal Quarter	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022	Q4 2021	Q3 2021
Period Ending	Jun 30, 2026	Mar 31, 2026	Dec 31, 2025	Sep 30, 2025	Jun 30, 2025	Mar 31, 2025	Dec 31, 2024	Sep 30, 2024	Jun 30, 2024	Mar 31, 2024	Dec 31, 2023	Sep 30, 2023	Jun 30, 2023	Mar 31, 2023	Dec 31, 2022	Sep 30, 2022	Jun 30, 2022	Mar 31, 2022	Dec 31, 2021	Sep 30, 2021
Cash & Equivalents	78,701	102,098	37,521	35,150	55,375	39,226	22,745	3,190	24,273	50,606	18,336	6,941	10,084	13,183	26,004	66,668	48,044	57,477	42,788	60,804
Short-Term Investments	56,461	78,672	169,526	136,435	103,779	135,164	135,296	78,093	82,405	79,876	91,346	89,035	96,679	96,964	67,020	19,796	21,881	1,781	858	4,141
Trading Asset Securities	939.4	914.63	513.92	-	-	-	-	28,396	28,642	28,429	28,155	27,835	24,604	20,394	20,199	-	-	-	5,125	5,176
Cash & Short-Term Investments	136,102	181,685	207,561	171,585	159,153	174,390	158,041	109,679	135,320	158,911	137,838	123,811	131,367	130,541	113,224	86,465	69,925	59,258	48,771	70,121
Cash Growth (YoY)	-14.48%	4.18%	31.33%	56.44%	17.61%	9.74%	14.66%	-11.41%	3.01%	21.73%	21.74%	43.19%	87.87%	120.29%	132.15%	23.31%	-1.90%	-21.90%	-29.38%	33.35%
Accounts Receivable	98,395	108,648	48,372	57,742	48,972	40,216	36,937	29,982	30,341	23,038	17,256	16,234	12,880	10,194	6,901	7,962	4,894	5,335	1,722	3,726
Other Receivables	2,096	3,841	3,179	3,734	2,705	3,320	2,068	3,245	1,902	1,345	906.95	1,973	1,417	1,553	1,536	617.4	455.71	658.98	441.38	47.86
Receivables	100,492	112,488	51,551	61,476	51,677	43,535	39,205	72,227	32,243	24,382	18,163	18,207	14,297	11,746	8,438	8,579	5,350	5,994	2,164	3,774
Inventory	64,897	59,120	30,096	31,261	30,085	30,415	30,000	16,737	17,860	19,356	19,434	21,607	22,394	22,445	23,398	25,110	22,426	18,897	16,465	12,690
Prepaid Expenses	6,895	2,651	2,112	2,572	2,070	1,404	1,613	2,217	496.21	447.91	594.31	1,101	1,754	2,031	263.15	184.67	786.08	3,613	2,476	2,421
Other Current Assets	9,337	6,713	4,452	5,476	5,453	4,488	5,342	1,336	1,229	9,459	9,708	9,868	1,496	1,826	2,467	3,177	2,805	4,952	3,263	3,331
Total Current Assets	317,723	362,656	295,772	272,370	248,438	254,232	234,202	202,196	187,149	212,556	185,737	174,594	171,308	168,589	147,789	123,516	101,292	92,715	73,140	92,338
Property, Plant & Equipment	207,235	209,096	199,986	203,287	198,856	198,719	193,946	151,007	144,268	144,543	140,206	126,628	123,416	122,284	105,332	132,975	133,219	105,231	81,505	77,129
Long-Term Investments	21,202	17,776	10,477	9,100	9,100	9,124	9,232	41,411	42,232	3,107	3,107	3,107	3,107	107.42	331.66	424.34	525.73	518.08	297.21	291.91
Goodwill	81,814	67,389	59,593	59,593	59,593	59,593	59,593	-	-	-	-	-	-	-	-	-	-	-	-	-
Other Intangible Assets	80,813	78,888	80,043	80,475	80,993	80,566	81,355	7,605	6,514	4,575	2,822	2,337	1,946	1,645	1,478	1,457	1,369	1,215	1,124	1,069
Long-Term Accounts Receivable	7,715	15,102	-	-0	0	-0	0	-	-	-	-	-	-	-	-	-	-	-	-	-
Long-Term Deferred Tax Assets	27,640	18,450	-	-	-	-	-	1,359	1,170	1,382	1,382	217.46	217.46	797.84	788.01	-	-	-	-	1,073
Other Long-Term Assets	30,602	30,483	30,155	29,578	29,574	29,671	30,051	30,091	37,193	36,699	42,188	56,226	59,543	58,955	75,692	75,922	75,777	104,397	60,313	1,724
Total Assets	774,745	799,840	704,650	654,404	626,554	631,904	608,379	433,669	418,525	402,863	375,443	363,110	359,537	352,378	331,411	334,294	312,183	304,076	216,379	173,656

Liabilities

Fiscal Quarter	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022	Q4 2021	Q3 2021
Period Ending	Jun 30, 2026	Mar 31, 2026	Dec 31, 2025	Sep 30, 2025	Jun 30, 2025	Mar 31, 2025	Dec 31, 2024	Sep 30, 2024	Jun 30, 2024	Mar 31, 2024	Dec 31, 2023	Sep 30, 2023	Jun 30, 2023	Mar 31, 2023	Dec 31, 2022	Sep 30, 2022	Jun 30, 2022	Mar 31, 2022	Dec 31, 2021	Sep 30, 2021
Accounts Payable	8,382	2,246	4,594	4,750	4,995	4,044	3,921	3,069	3,824	1,692	461.76	2,355	2,405	1,406	317.1	1,043	1,072	2,227	835.22	849.83
Accrued Expenses	6,029	3,605	7,876	5,790	4,569	4,397	7,064	5,192	4,253	3,104	6,072	5,052	3,986	2,519	4,908	3,829	2,922	2,513	775.41	3,184
Short-Term Debt	943.9	5,883	2,965	2,894	2,807	2,743	5,973	-	-	-	-	-	-	-	-	-	2,400	-	-	-
Current Portion of Long-Term Debt	140,135	133,297	20,774	300	300	10,454	72,840	62,600	63,200	63,800	2,400	2,600	2,400	2,400	2,400	2,400	-	2,400	-	-
Current Portion of Leases	557.61	343.99	232.39	298.15	342.85	408.1	538.59	553.41	580.89	677.2	739.37	804.78	776.72	561.1	557.3	536.5	479.71	481.78	514.15	412.14
Current Income Taxes Payable	19,499	23,909	27,521	18,137	20,520	19,637	17,399	9,333	12,516	11,927	10,482	7,499	17,545	22,373	18,159	6,610	7,509	7,205	5,966	7,813
Other Current Liabilities	23,354	83,052	16,241	12,681	13,563	29,689	21,168	10,417	8,678	23,842	9,091	9,984	7,730	17,082	9,885	16,533	9,448	13,812	8,703	6,903
Total Current Liabilities	198,901	252,336	80,204	44,850	47,097	71,372	128,904	91,165	93,051	105,043	29,246	28,295	34,842	46,342	36,225	30,950	23,831	28,639	16,793	19,161
Long-Term Debt	5,581	1,159	62,775	83,324	78,281	78,356	11,512	-	-	-	62,000	62,600	63,200	63,800	64,400	100,000	100,600	101,200	35,000	-
Long-Term Leases	1,151	1,392	44.98	70.25	99.02	161.34	247.87	296.53	310.46	352.27	488.71	623.38	708.35	553.68	541.31	457.16	270.78	191.29	291.45	262.86
Long-Term Deferred Tax Liabilities	13,324	13,403	9,701	7,704	6,238	13,777	13,777	-	-	-	-	-	-	-	-	395.01	382.4	375.67	372.29	-
Other Long-Term Liabilities	690.9	2,260	250	100	100	1,487	1,294	232.42	232.42	232.42	207.42	422.42	805.71	775.71	690.71	745.71	853.13	1,253	178	178
Total Liabilities	219,647	270,550	152,975	136,049	131,815	165,153	155,735	91,694	93,594	105,627	91,943	91,941	99,556	111,471	101,857	132,548	125,937	131,659	52,635	19,602

Shareholders' Equity

Fiscal Quarter	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022	Q4 2021	Q3 2021
Period Ending	Jun 30, 2026	Mar 31, 2026	Dec 31, 2025	Sep 30, 2025	Jun 30, 2025	Mar 31, 2025	Dec 31, 2024	Sep 30, 2024	Jun 30, 2024	Mar 31, 2024	Dec 31, 2023	Sep 30, 2023	Jun 30, 2023	Mar 31, 2023	Dec 31, 2022	Sep 30, 2022	Jun 30, 2022	Mar 31, 2022	Dec 31, 2021	Sep 30, 2021
Common Stock	6,628	6,628	6,628	6,628	6,628	6,628	6,628	6,478	6,478	6,478	6,478	6,478	6,478	6,478	6,478	6,478	6,478	6,478	6,472	6,472
Additional Paid-In Capital	8,160	8,160	9,941	106,313	106,313	106,314	106,314	24,230	24,230	24,230	24,230	24,230	24,230	24,230	24,230	24,230	24,230	24,230	24,122	24,122
Retained Earnings	530,250	501,884	547,533	408,521	375,513	349,042	336,059	307,343	290,855	264,274	270,984	255,286	234,093	215,534	204,230	174,192	155,476	141,668	133,123	123,443
Treasury Stock	-834.38	-834.38	-18,407	-9,597	-827.52	-246.72	-240.13	-	-	-	-20,000	-15,948	-5,422	-5,422	-5,422	-3,255	-	-	-	-
Comprehensive Income & Other	5,324	5,975	7,278	7,814	8,525	6,427	5,203	3,924	3,369	2,254	1,809	1,124	602.48	87.4	38.08	101.34	61.85	40.76	27.65	16.52
Total Common Equity	549,528	521,813	552,974	519,679	496,152	468,164	453,965	341,975	324,931	297,235	283,500	271,169	259,981	240,907	229,554	201,746	186,246	172,416	163,744	154,054
Minority Interest	5,570	7,478	-1,299	-1,324	-1,412	-1,413	-1,321	-	-	-	-	-	-	-	-	-	-	-	-	-
Shareholders' Equity	555,097	529,290	551,674	518,354	494,740	466,752	452,644	341,975	324,931	297,235	283,500	271,169	259,981	240,907	229,554	201,746	186,246	172,416	163,744	154,054
Total Liabilities & Equity	774,745	799,840	704,650	654,404	626,554	631,904	608,379	433,669	418,525	402,863	375,443	363,110	359,537	352,378	331,411	334,294	312,183	304,076	216,379	173,656

Additional Metrics

Fiscal Quarter	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022	Q4 2021	Q3 2021
Period Ending	Jun 30, 2026	Mar 31, 2026	Dec 31, 2025	Sep 30, 2025	Jun 30, 2025	Mar 31, 2025	Dec 31, 2024	Sep 30, 2024	Jun 30, 2024	Mar 31, 2024	Dec 31, 2023	Sep 30, 2023	Jun 30, 2023	Mar 31, 2023	Dec 31, 2022	Sep 30, 2022	Jun 30, 2022	Mar 31, 2022	Dec 31, 2021	Sep 30, 2021
Total Debt	148,369	142,075	86,792	86,887	81,830	92,122	91,112	63,450	64,091	64,829	65,628	66,628	67,085	67,315	67,899	103,394	103,750	104,273	35,806	675
Net Cash (Debt)	-12,267	39,610	120,770	84,697	77,323	82,268	66,929	46,229	71,229	94,081	72,210	57,183	64,282	63,226	45,325	-16,929	-33,825	-45,015	12,966	69,446
Net Cash Growth (YoY)	-	-51.85%	80.44%	83.21%	8.56%	-12.56%	-7.31%	-19.16%	10.81%	48.80%	59.32%	-	-	-	249.58%	-	-	-	-81.12%	32.72%
Net Cash Per Share	-187.51	605.06	1840.86	1287.02	1172.76	1248.19	1014.08	720.08	1085.30	1498.82	1123.93	884.59	997.20	982.55	703.40	-261.34	-522.18	-693.87	200.18	1073.08
Filing Date Shares Outstanding	65.22	65.22	65.15	65.33	65.49	65.5	65.5	64	64	64	64	64.11	64.41	64.41	64.41	64.55	64.78	64.78	64.72	64.72
Total Common Shares Outstanding	65.22	65.22	65.15	65.33	65.49	65.5	65.5	64	64	64	64	64.11	64.41	64.41	64.41	64.55	64.78	64.78	64.72	64.72
Working Capital	118,822	110,321	215,568	227,520	201,341	182,860	105,298	111,031	94,098	107,513	156,491	146,299	136,465	122,247	111,563	92,566	77,461	64,076	56,347	73,177
Book Value Per Share	8425.79	8000.85	8487.25	7954.26	7575.85	7147.41	6930.62	5343.40	5077.09	4644.33	4429.73	4229.45	4036.40	3740.26	3564.00	3125.51	2875.19	2661.70	2530.17	2380.42
Tangible Book Value	386,901	375,535	413,339	379,611	355,566	328,005	313,017	334,370	318,417	292,660	280,678	268,833	258,035	239,262	228,075	200,289	184,877	171,202	162,620	152,984
Tangible Book Value Per Share	5932.27	5758.01	6344.08	5810.37	5429.22	5007.62	4778.79	5224.57	4975.30	4572.85	4385.63	4193.01	4006.19	3714.72	3541.05	3102.93	2854.06	2642.95	2512.80	2363.90
Land	104,867	104,867	104,867	105,671	105,671	105,671	105,671	100,155	94,930	94,930	91,218	80,769	78,466	78,466	65,404	87,025	87,025	67,579	36,995	43,379
Buildings	58,433	58,433	58,433	60,426	60,426	60,426	60,426	46,592	45,033	45,033	43,925	40,805	40,118	40,118	36,218	45,483	45,483	36,364	27,234	32,453
Machinery	31,209	32,112	19,826	21,466	20,624	20,416	19,419	8,704	8,106	7,816	7,558	7,795	7,590	7,190	6,658	6,231	6,177	6,072	5,667	5,155
Construction In Progress	30,910	30,059	29,516	29,824	24,786	24,990	20,005	574.08	237.84	164.6	105	202.72	704	49.3	-	-	-	8.25	15,811	4.15

Data Source: S&P Global Market Intelligence Last updated: Aug 14, 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 30, 2026

Data Sources Report a data error