Neptune Company (KOSDAQ: 217270)

Neptune Company 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	33,417	42,826	29,999	33,134	26,434	8,241
Short-Term Investments	8,189	4,823	1,702	5,059	12,188	810
Cash & Short-Term Investments	41,606	47,649	31,701	38,194	38,622	9,051
Cash Growth	-5.27%	50.31%	-17.00%	-1.11%	326.73%	-10.47%
Accounts Receivable	24,622	20,621	11,861	2,367	2,141	2,030
Other Receivables	435.87	441.53	332.58	1,615	277.98	247.16
Receivables	25,121	21,251	13,101	3,982	2,439	2,397
Inventory	30.88	26.19	17.42	0.55	0.55	0.65
Prepaid Expenses	-	680.36	707.09	373.07	-	-
Other Current Assets	4,104	2,702	2,709	2,583	1,755	1,282
Total Current Assets	70,862	72,309	48,235	45,132	42,817	12,730
Property, Plant & Equipment	7,826	5,037	6,623	6,843	2,346	2,423
Long-Term Investments	220,317	157,350	192,152	379,128	102,486	85,590
Goodwill	155,570	149,488	149,337	27,769	11,052	11,680
Other Intangible Assets	19,566	22,316	28,298	4,195	1,532	2,291
Long-Term Deferred Tax Assets	-	10.74	125.52	146.92	81.98	80.53
Long-Term Deferred Charges	23.82	94.75	189.24	1,561	0.01	0.01
Other Long-Term Assets	1,560	1,820	1,317	1,299	939.08	872.89
Total Assets	476,220	408,424	426,277	466,074	161,254	115,667
Accrued Expenses	-	1,136	911.71	885.99	-	-
Short-Term Debt	611.04	24,241	12,011	12,287	19,477	31,599
Current Portion of Long-Term Debt	18.63	-	-	-	-	-
Current Portion of Leases	1,836	1,261	1,401	888.37	514.73	587.78
Current Income Taxes Payable	41.74	1,477	1,110	34.86	6,485	-
Current Unearned Revenue	-	1,566	-	-	-	-
Other Current Liabilities	22,194	3,526	4,575	10,605	5,067	5,370
Total Current Liabilities	24,701	33,207	20,008	24,701	31,544	37,557
Long-Term Debt	1,479	1,388	1,275	3,812	2,202	2,202
Long-Term Leases	4,422	2,087	3,017	3,731	1,073	1,098
Long-Term Deferred Tax Liabilities	17,595	3,550	18,447	41,326	14,324	8,682
Other Long-Term Liabilities	127.51	92.44	90.5	96.69	27.7	44.98
Total Liabilities	51,253	43,648	46,131	78,277	52,651	53,664
Common Stock	23,338	23,291	23,211	15,877	11,854	11,685
Additional Paid-In Capital	447,182	449,111	447,107	277,748	82,423	80,370
Retained Earnings	-20,622	-77,173	-60,920	100,121	22,294	-23,753
Treasury Stock	-25,322	-25,321	-26,401	-674.95	-674.95	-674.95
Comprehensive Income & Other	-1,262	-1,267	1,274	197.84	390.7	1,193
Total Common Equity	423,315	368,640	384,271	393,269	116,287	68,821
Minority Interest	1,152	-4,414	-4,625	-5,972	-7,684	-6,818
Shareholders' Equity	424,967	364,776	380,146	387,797	108,603	62,003
Total Liabilities & Equity	476,220	408,424	426,277	466,074	161,254	115,667
Total Debt	8,366	28,977	17,704	20,717	23,267	35,487
Net Cash (Debt)	33,240	18,672	13,997	17,476	15,354	-26,436
Net Cash Growth	16.51%	33.40%	-19.91%	13.82%	-	-
Net Cash Per Share	742.41	418.16	404.25	542.62	607.08	-1193.07
Filing Date Shares Outstanding	44.81	44.77	44.54	31.69	23.64	23.3
Total Common Shares Outstanding	44.81	44.77	44.54	31.69	23.64	23.3
Working Capital	46,161	39,101	28,227	20,431	11,273	-24,827
Book Value Per Share	9447.42	8233.48	8628.17	12410.96	4918.84	2953.22
Tangible Book Value	248,178	196,837	206,637	361,305	103,702	54,850
Tangible Book Value Per Share	5538.78	4396.30	4639.68	11402.22	4386.52	2353.72
Land	23.02	23.02	23.02	23.02	-	-
Buildings	775.4	775.4	775.4	775.4	-	-
Machinery	2,434	2,336	2,550	2,107	1,443	1,290

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