HANDYSOFT, Inc. (KOSDAQ: 220180)

HANDYSOFT Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2019	FY 2018
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2019	Dec 31, 2018
Cash & Equivalents	25,541	11,531	48,847	45,943	36,244	6,412
Short-Term Investments	50	1,699	710.52	748.52	980.67	1,662
Trading Asset Securities	14,988	41,374	1,952	-	3,781	-
Cash & Short-Term Investments	40,579	54,604	51,510	46,692	41,005	8,074
Cash Growth	-24.22%	6.01%	10.32%	13.87%	407.85%	-56.83%
Accounts Receivable	2,727	3,323	7,744	4,582	4,725	11,130
Other Receivables	208.2	92.52	304.08	43.67	3,864	320.98
Receivables	2,935	3,416	8,048	4,625	17,922	25,151
Inventory	4,161	1,425	2,278	4,210	1,265	8,540
Prepaid Expenses	-	183.38	161.56	53.49	40.89	51.31
Other Current Assets	550.91	398.81	241.88	260.22	1,273	2,231
Total Current Assets	48,226	60,027	62,239	55,840	61,507	44,047
Property, Plant & Equipment	1,427	1,293	1,949	1,447	2,009	1,431
Long-Term Investments	13,980	2,113	688.57	8,114	674.48	5,889
Goodwill	2,968	2,968	3,498	-	-	-
Other Intangible Assets	1,257	1,446	1,658	713.06	102.29	176.52
Long-Term Accounts Receivable	-	-	-	-	11.6	170.5
Long-Term Deferred Tax Assets	2,557	2,557	2,080	1,678	-	2,302
Other Long-Term Assets	731.92	688.29	644.93	334.12	1,650	732.87
Total Assets	74,196	75,143	78,257	73,628	65,955	54,749
Accounts Payable	1,733	2,463	5,105	2,067	3,051	4,291
Accrued Expenses	356.87	493.19	646.7	185.58	275.24	643.7
Short-Term Debt	-	-	-	-	915.36	10,665
Current Portion of Leases	360.89	478.98	548.38	283.01	590.3	-
Current Unearned Revenue	35.69	2,020	3,310	6,842	1,354	4,534
Other Current Liabilities	4,849	1,241	1,319	737.5	2,175	3,293
Total Current Liabilities	7,336	6,696	10,929	10,115	8,361	23,428
Long-Term Debt	-	-	-	-	-	1,516
Long-Term Leases	466.67	113.86	521.64	486.22	1,707	-
Long-Term Unearned Revenue	-	-	21.67	-	-	155
Long-Term Deferred Tax Liabilities	112.66	150.22	201.7	-	-	-
Other Long-Term Liabilities	235.32	200.7	417.16	377.08	238.39	193.97
Total Liabilities	8,151	7,161	12,091	10,979	10,306	25,341
Common Stock	9,704	9,704	9,704	9,704	9,700	4,454
Additional Paid-In Capital	70,061	70,055	70,055	70,055	69,908	37,248
Retained Earnings	-15,551	-13,819	-15,887	-17,110	-24,156	-12,940
Comprehensive Income & Other	1,389	1,389	0	-	196.35	645.97
Total Common Equity	65,604	67,329	63,872	62,649	55,648	29,408
Minority Interest	441.95	653.27	2,293	-	-	-
Shareholders' Equity	66,046	67,982	66,165	62,649	55,648	29,408
Total Liabilities & Equity	74,196	75,143	78,257	73,628	65,955	54,749
Total Debt	827.55	592.85	1,070	769.23	3,213	12,181
Net Cash (Debt)	39,752	54,011	50,440	45,923	37,793	-4,107
Net Cash Growth	-24.72%	7.08%	9.84%	21.51%	-	-
Net Cash Per Share	2056.19	2782.93	2598.90	2366.47	2379.69	-541.52
Filing Date Shares Outstanding	19.41	19.41	19.41	19.41	19.4	8.91
Total Common Shares Outstanding	19.41	19.41	19.41	19.41	19.4	8.91
Working Capital	40,890	53,331	51,310	45,725	53,146	20,620
Book Value Per Share	3380.24	3469.14	3291.03	3228.00	2868.48	3301.36
Tangible Book Value	61,379	62,915	58,717	61,936	55,546	29,232
Tangible Book Value Per Share	3162.56	3241.70	3025.38	3191.26	2863.20	3281.55
Land	133.34	133.34	133.34	133.34	22.65	22.65
Buildings	200.01	200.01	200.01	200.01	675.88	1,098
Machinery	686.82	651.05	577.72	255	477.69	961.25

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