Rayence Co., Ltd. (KOSDAQ:228850)

Rayence Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	43,102	55,020	54,154	53,231	40,201	42,455
Short-Term Investments	100,000	93,000	94,500	77,500	78,124	59,000
Trading Asset Securities	4,284	2,188	-	-	-	-
Cash & Short-Term Investments	147,385	150,207	148,654	130,731	118,325	101,455
Cash Growth	3.78%	1.04%	13.71%	10.48%	16.63%	13.77%
Accounts Receivable	35,110	32,420	39,452	40,390	38,747	35,362
Other Receivables	1,883	1,494	1,656	1,071	594.93	844.28
Receivables	37,013	34,007	41,143	41,514	39,367	36,467
Inventory	35,433	35,898	35,484	38,679	32,872	27,595
Prepaid Expenses	978.79	1,330	3,893	676.23	869.43	791.26
Other Current Assets	2,748	2,199	2,632	2,364	2,438	1,559
Total Current Assets	223,558	223,641	231,807	213,964	193,871	167,867
Property, Plant & Equipment	31,675	27,642	23,882	23,745	32,979	34,589
Long-Term Investments	3,267	2,153	2,893	2,727	-	108.59
Other Intangible Assets	7,937	7,921	6,737	6,423	6,807	7,156
Long-Term Deferred Tax Assets	2,398	2,297	6,195	9,426	4,024	2,838
Long-Term Deferred Charges	-	-	-	-	3,160	11,265
Other Long-Term Assets	738.73	5,167	5,903	5,680	896.77	850.25
Total Assets	270,005	269,216	277,488	261,999	241,798	224,720
Accounts Payable	6,626	4,848	5,659	4,491	7,661	5,539
Accrued Expenses	1,150	1,181	1,216	1,024	1,230	1,231
Short-Term Debt	860	1,161	2,061	2,290	14,822	4,674
Current Portion of Long-Term Debt	0	-	-	-	-	-
Current Portion of Leases	1,043	999.49	636.85	612.35	904.71	596.32
Current Income Taxes Payable	644.78	1,796	1,576	4,913	5,040	3,214
Current Unearned Revenue	5	20	68.73	-	8	-
Other Current Liabilities	5,581	5,875	18,831	18,005	7,197	4,125
Total Current Liabilities	15,910	15,881	30,048	31,335	36,862	19,379
Long-Term Debt	-	-	-	-	-	9,564
Long-Term Leases	2,974	2,579	1,148	395.75	645.66	1,158
Pension & Post-Retirement Benefits	3,626	2,944	2,078	1,530	1,905	1,966
Other Long-Term Liabilities	3,509	3,143	3,416	3,240	2,807	5,114
Total Liabilities	26,019	24,547	36,689	36,501	42,220	37,182
Common Stock	8,296	8,296	8,296	8,296	8,296	8,296
Additional Paid-In Capital	107,251	107,198	109,273	109,273	105,662	105,662
Retained Earnings	145,479	145,624	139,622	123,433	102,253	89,409
Treasury Stock	-15,991	-15,991	-15,991	-15,991	-15,991	-15,991
Comprehensive Income & Other	-1,477	-729.71	-978.93	-263.52	356.79	791.75
Total Common Equity	243,558	244,397	240,221	224,748	200,576	188,167
Minority Interest	428.02	271.83	576.98	750.77	-997.81	-629.25
Shareholders' Equity	243,986	244,668	240,798	225,498	199,578	187,538
Total Liabilities & Equity	270,005	269,216	277,488	261,999	241,798	224,720
Total Debt	4,877	4,740	3,845	3,298	16,372	15,992
Net Cash (Debt)	142,509	145,468	144,809	127,433	101,953	85,462
Net Cash Growth	3.74%	0.46%	13.63%	24.99%	19.30%	15.77%
Net Cash Per Share	9055.98	9243.99	9202.13	8097.95	6478.79	5430.86
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	207,648	207,761	201,759	182,628	157,009	148,488
Book Value Per Share	15477.33	15530.61	15265.30	14281.99	12745.95	11957.43
Tangible Book Value	235,621	236,476	233,485	218,325	193,769	181,012
Tangible Book Value Per Share	14972.98	15027.26	14837.19	13873.86	12313.38	11502.72
Land	10,265	5,241	5,241	5,241	11,028	10,963
Buildings	13,630	13,630	13,630	13,630	16,032	15,834
Machinery	18,430	39,323	33,195	31,794	30,961	29,433
Construction In Progress	516.09	599.05	774.66	1,020	510.75	360.96

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