Rayence Co., Ltd. (KOSDAQ: 228850)

Rayence 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	52,023	54,154	53,231	40,201	42,455	27,476
Short-Term Investments	90,000	94,500	77,500	78,124	59,000	61,700
Cash & Short-Term Investments	142,023	148,654	130,731	118,325	101,455	89,176
Cash Growth	1.15%	13.71%	10.48%	16.63%	13.77%	3.37%
Accounts Receivable	38,398	39,452	40,390	38,747	35,362	46,217
Other Receivables	1,952	1,656	1,071	594.93	844.28	2,294
Receivables	40,374	41,143	41,514	39,367	36,467	48,520
Inventory	35,607	35,484	38,679	32,872	27,595	28,858
Prepaid Expenses	815.27	3,893	676.23	869.43	791.26	1,404
Other Current Assets	3,218	2,632	2,364	2,438	1,559	1,402
Total Current Assets	222,037	231,807	213,964	193,871	167,867	169,360
Property, Plant & Equipment	27,682	23,882	23,745	32,979	34,589	37,697
Long-Term Investments	4,713	2,893	2,727	-	108.59	81.37
Goodwill	-	-	-	-	-	512.23
Other Intangible Assets	8,002	6,737	6,423	6,807	7,156	5,055
Long-Term Deferred Tax Assets	6,008	6,195	9,426	4,024	2,838	1,479
Long-Term Deferred Charges	-	-	-	3,160	11,265	17,085
Other Long-Term Assets	5,463	5,903	5,680	896.77	850.25	804.42
Total Assets	274,034	277,488	261,999	241,798	224,720	232,073
Accounts Payable	6,783	5,659	4,491	7,661	5,539	6,646
Accrued Expenses	1,258	1,216	1,024	1,230	1,231	1,028
Short-Term Debt	1,161	2,061	2,290	14,822	4,674	5,071
Current Portion of Leases	1,065	636.85	612.35	904.71	596.32	600.4
Current Income Taxes Payable	1,062	1,576	4,913	5,040	3,214	5,136
Current Unearned Revenue	4.7	68.73	-	8	-	-
Other Current Liabilities	6,124	18,831	18,005	7,197	4,125	4,568
Total Current Liabilities	17,457	30,048	31,335	36,862	19,379	23,049
Long-Term Debt	-	-	-	-	9,564	8,876
Long-Term Leases	2,431	1,148	395.75	645.66	1,158	804.54
Other Long-Term Liabilities	2,986	3,416	3,240	2,807	5,114	3,704
Total Liabilities	25,460	36,689	36,501	42,220	37,182	37,798
Common Stock	8,296	8,296	8,296	8,296	8,296	8,296
Additional Paid-In Capital	109,591	109,273	109,273	105,662	105,662	107,734
Retained Earnings	146,812	139,622	123,433	102,253	89,409	94,136
Treasury Stock	-15,991	-15,991	-15,991	-15,991	-15,991	-15,991
Comprehensive Income & Other	-396.87	-978.93	-263.52	356.79	791.75	121.17
Total Common Equity	248,311	240,221	224,748	200,576	188,167	194,297
Minority Interest	263.21	576.98	750.77	-997.81	-629.25	-21.37
Shareholders' Equity	248,574	240,798	225,498	199,578	187,538	194,275
Total Liabilities & Equity	274,034	277,488	261,999	241,798	224,720	232,073
Total Debt	4,656	3,845	3,298	16,372	15,992	15,352
Net Cash (Debt)	137,366	144,809	127,433	101,953	85,462	73,823
Net Cash Growth	0.62%	13.64%	24.99%	19.30%	15.77%	-12.79%
Net Cash Per Share	8729.18	9202.13	8097.95	6478.79	5430.86	4691.24
Filing Date Shares Outstanding	15.74	15.74	15.74	15.74	15.74	15.74
Total Common Shares Outstanding	15.74	15.74	15.74	15.74	15.74	15.74
Working Capital	204,580	201,759	182,628	157,009	148,488	146,311
Book Value Per Share	15779.36	15265.30	14281.99	12745.95	11957.43	12346.92
Tangible Book Value	240,309	233,485	218,325	193,769	181,012	188,730
Tangible Book Value Per Share	15270.89	14837.19	13873.86	12313.38	11502.72	11993.16
Land	5,241	5,241	5,241	11,028	10,963	11,010
Buildings	13,630	13,630	13,630	16,032	15,834	16,074
Machinery	37,884	33,195	31,794	30,961	29,433	30,876
Construction In Progress	753.38	774.66	1,020	510.75	360.96	73.69

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