HANDYSOFT, Inc. (KOSDAQ:220180)

HANDYSOFT Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2019
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2019
Cash & Equivalents	30,538	22,594	11,531	48,847	45,943	36,244
Short-Term Investments	50	50	1,699	710.52	748.52	980.67
Trading Asset Securities	5,088	21,595	41,374	1,952	-	3,781
Cash & Short-Term Investments	35,676	44,239	54,604	51,510	46,692	41,005
Cash Growth	-29.68%	-18.98%	6.01%	10.32%	13.87%	407.85%
Accounts Receivable	2,249	2,518	3,323	7,744	4,582	4,725
Other Receivables	185.54	114.19	92.52	304.08	43.67	3,864
Receivables	2,435	2,632	3,416	8,048	4,625	17,922
Inventory	7,863	5,535	1,425	2,278	4,210	1,265
Prepaid Expenses	154.64	216.38	183.38	161.56	53.49	40.89
Other Current Assets	148.25	440.74	398.81	241.88	260.22	1,273
Total Current Assets	46,276	53,063	60,027	62,239	55,840	61,507
Property, Plant & Equipment	1,442	1,280	1,293	1,949	1,447	2,009
Long-Term Investments	22,626	17,018	2,113	688.57	8,114	674.48
Goodwill	1,078	2,968	2,968	3,498	-	-
Other Intangible Assets	1,071	1,195	1,446	1,658	713.06	102.29
Long-Term Accounts Receivable	-	-	-	-	-	11.6
Long-Term Deferred Tax Assets	4,462	4,462	2,557	2,080	1,678	-
Other Long-Term Assets	465.72	771.89	688.29	644.93	334.12	1,650
Total Assets	79,472	83,808	75,143	78,257	73,628	65,955
Accounts Payable	1,888	5,581	2,463	5,105	2,067	3,051
Accrued Expenses	505.65	550.6	493.19	646.7	185.58	275.24
Short-Term Debt	-	-	-	-	-	915.36
Current Portion of Leases	442.6	482.75	478.98	548.38	283.01	590.3
Current Unearned Revenue	16.19	21.19	2,020	3,310	6,842	1,354
Other Current Liabilities	9,322	8,024	1,241	1,319	737.5	2,175
Total Current Liabilities	12,175	14,660	6,696	10,929	10,115	8,361
Long-Term Leases	251.75	231.44	113.86	521.64	486.22	1,707
Long-Term Unearned Revenue	-	-	-	21.67	-	-
Long-Term Deferred Tax Liabilities	75.11	100.14	150.22	201.7	-	-
Other Long-Term Liabilities	232.54	236.81	200.7	417.16	377.08	238.39
Total Liabilities	12,734	15,228	7,161	12,091	10,979	10,306
Common Stock	9,704	9,704	9,704	9,704	9,704	9,700
Additional Paid-In Capital	40,061	70,061	70,055	70,055	70,055	69,908
Retained Earnings	15,339	-12,970	-13,819	-15,887	-17,110	-24,156
Comprehensive Income & Other	1,389	1,389	1,389	0	-	196.35
Total Common Equity	66,493	68,185	67,329	63,872	62,649	55,648
Minority Interest	244.09	395.24	653.27	2,293	-	-
Shareholders' Equity	66,738	68,580	67,982	66,165	62,649	55,648
Total Liabilities & Equity	79,472	83,808	75,143	78,257	73,628	65,955
Total Debt	694.35	714.19	592.85	1,070	769.23	3,213
Net Cash (Debt)	34,982	43,525	54,011	50,440	45,923	37,793
Net Cash Growth	-30.64%	-19.41%	7.08%	9.84%	21.51%	-
Net Cash Per Share	1800.18	2242.63	2782.93	2598.90	2366.47	2379.69
Filing Date Shares Outstanding	19.41	19.41	19.41	19.41	19.41	19.4
Total Common Shares Outstanding	19.41	19.41	19.41	19.41	19.41	19.4
Working Capital	34,101	38,403	53,331	51,310	45,725	53,146
Book Value Per Share	3426.09	3513.23	3469.14	3291.03	3228.00	2868.48
Tangible Book Value	64,345	64,022	62,915	58,717	61,936	55,546
Tangible Book Value Per Share	3315.36	3298.76	3241.70	3025.38	3191.26	2863.20
Land	133.34	133.34	133.34	133.34	133.34	22.65
Buildings	200.01	200.01	200.01	200.01	200.01	675.88
Machinery	988.27	710.62	651.05	577.72	255	477.69

Source: S&P Global Market Intelligence. Standard template. Financial Sources.