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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2019	Dec 31, 2018
Cash & Equivalents	38,149	11,531	48,847	45,943	36,244	6,412
Short-Term Investments	698.52	1,699	710.52	748.52	980.67	1,662
Trading Asset Securities	11,890	41,374	1,952	-	3,781	-
Cash & Short-Term Investments	50,737	54,604	51,510	46,692	41,005	8,074
Cash Growth	-6.29%	6.01%	10.32%	13.87%	407.85%	-56.83%
Accounts Receivable	2,272	3,323	7,744	4,582	4,725	11,130
Other Receivables	182.07	92.52	304.08	43.67	3,864	320.98
Receivables	2,454	3,416	8,048	4,625	17,922	25,151
Inventory	3,083	1,425	2,278	4,210	1,265	8,540
Prepaid Expenses	122.04	183.38	161.56	53.49	40.89	51.31
Other Current Assets	182	398.81	241.88	260.22	1,273	2,231
Total Current Assets	56,578	60,027	62,239	55,840	61,507	44,047
Property, Plant & Equipment	923.14	1,293	1,949	1,447	2,009	1,431
Long-Term Investments	4,144	2,113	688.57	8,114	674.48	5,889
Goodwill	2,968	2,968	3,498	-	-	-
Other Intangible Assets	1,320	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	3,567	688.29	644.93	334.12	1,650	732.87
Total Assets	75,107	75,143	78,257	73,628	65,955	54,749
Accounts Payable	2,661	2,463	5,105	2,067	3,051	4,291
Accrued Expenses	340.97	493.19	646.7	185.58	275.24	643.7
Short-Term Debt	-	-	-	-	915.36	10,665
Current Portion of Leases	181.5	478.98	548.38	283.01	590.3	-
Current Unearned Revenue	35.81	2,020	3,310	6,842	1,354	4,534
Other Current Liabilities	5,098	1,241	1,319	737.5	2,175	3,293
Total Current Liabilities	8,317	6,696	10,929	10,115	8,361	23,428
Long-Term Debt	-	-	-	-	-	1,516
Long-Term Leases	117.49	113.86	521.64	486.22	1,707	-
Long-Term Unearned Revenue	-	-	21.67	-	-	155
Long-Term Deferred Tax Liabilities	125.18	150.22	201.7	-	-	-
Other Long-Term Liabilities	187.32	200.7	417.16	377.08	238.39	193.97
Total Liabilities	8,747	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	-15,313	-13,819	-15,887	-17,110	-24,156	-12,940
Comprensive Income & Other	1,389	1,389	0	-	196.35	645.97
Total Common Equity	65,842	67,329	63,872	62,649	55,648	29,408
Minority Interest	517.89	653.27	2,293	-	-	-
Shareholders' Equity	66,360	67,982	66,165	62,649	55,648	29,408
Total Liabilities & Equity	75,107	75,143	78,257	73,628	65,955	54,749
Total Debt	298.98	592.85	1,070	769.23	3,213	12,181
Net Cash (Debt)	50,438	54,011	50,440	45,923	37,793	-4,107
Net Cash Growth	-5.28%	7.08%	9.84%	21.51%	-	-
Net Cash Per Share	2592.66	2782.93	2598.90	2366.47	2379.69	-541.52
Filing Date Shares Outstanding	19.47	19.41	19.41	19.41	19.4	8.91
Total Common Shares Outstanding	19.47	19.41	19.41	19.41	19.4	8.91
Working Capital	48,261	53,331	51,310	45,725	53,146	20,620
Book Value Per Share	3381.11	3469.14	3291.03	3228.00	2868.48	3301.36
Tangible Book Value	61,554	62,915	58,717	61,936	55,546	29,232
Tangible Book Value Per Share	3160.92	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	676.15	651.05	577.72	255	477.69	961.25

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