YAS Co., Ltd. (KOSDAQ: 255440)

YAS Co., Ltd. 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	8,708	4,710	15,504	27,937	11,900	1,432
Short-Term Investments	22,579	30,809	43,071	46,551	42,312	88,291
Trading Asset Securities	-	4,500	-	-	-	-
Cash & Short-Term Investments	31,287	40,019	58,575	74,487	54,212	89,723
Cash Growth	-31.45%	-31.68%	-21.36%	37.40%	-39.58%	6.17%
Accounts Receivable	6,790	16,489	11,991	23,339	23,897	40,560
Other Receivables	94.71	-	-	-	-	-
Receivables	7,985	16,489	11,991	23,339	23,897	40,560
Inventory	24,724	25,729	25,690	21,701	10,974	14,808
Prepaid Expenses	-	-	-	-	-	226.34
Other Current Assets	8,884	5,817	9,657	7,052	7,273	5,998
Total Current Assets	72,880	88,054	105,913	126,578	96,356	151,315
Property, Plant & Equipment	60,217	60,938	60,507	48,311	52,621	50,423
Long-Term Investments	6,317	39,893	40,922	3,464	3,003	3,793
Goodwill	-	1,454	1,531	-	-	-
Other Intangible Assets	441.19	1,309	1,409	683.05	722.75	1,060
Long-Term Accounts Receivable	-0	0	0	-0	-0	-0
Long-Term Deferred Tax Assets	5,536	5,218	2,805	2,276	2,398	2,523
Other Long-Term Assets	44,258	6,585	3,653	42,721	43,119	4,890
Total Assets	189,649	203,451	216,741	224,034	198,221	214,005
Accounts Payable	2,144	5,087	4,927	10,150	8,433	4,580
Accrued Expenses	1,972	1,147	1,075	1,536	2,087	1,769
Short-Term Debt	50	100	-	1,500	-	-
Current Portion of Long-Term Debt	-	24.93	33.24	-	-	-
Current Portion of Leases	187.85	299.41	356.23	408.81	469.82	419.84
Current Income Taxes Payable	-	411.07	19.17	27.45	632.99	1,065
Current Unearned Revenue	5,034	8,057	14,976	17,455	13,153	39,832
Other Current Liabilities	28,046	25,801	27,555	27,249	7,945	7,216
Total Current Liabilities	37,434	40,927	48,942	58,325	32,721	54,882
Long-Term Debt	3,800	3,900	3,925	-	1,500	1,500
Long-Term Leases	139.73	114.65	195.51	71.8	340.46	89.65
Other Long-Term Liabilities	2,868	3,000	3,790	4,231	3,299	6,900
Total Liabilities	44,242	48,275	57,075	62,628	37,860	63,371
Common Stock	6,569	6,569	6,569	6,569	6,569	6,569
Additional Paid-In Capital	50,879	50,720	50,614	50,614	50,755	50,755
Retained Earnings	96,425	99,901	103,316	104,792	104,091	94,362
Treasury Stock	-8,317	-1,918	-1,563	-819.23	-1,091	-1,091
Comprehensive Income & Other	-149.76	-189.19	153.91	250.82	37.97	39.51
Total Common Equity	145,407	155,083	159,089	161,406	160,361	150,634
Minority Interest	-	92.91	576.37	-	-	-
Shareholders' Equity	145,407	155,176	159,666	161,406	160,361	150,634
Total Liabilities & Equity	189,649	203,451	216,741	224,034	198,221	214,005
Total Debt	4,178	4,439	4,510	1,981	2,310	2,009
Net Cash (Debt)	27,109	35,580	54,065	72,507	51,902	87,713
Net Cash Growth	-34.22%	-34.19%	-25.43%	39.70%	-40.83%	3.79%
Net Cash Per Share	2127.52	2763.53	4160.86	5574.79	3994.35	6744.48
Filing Date Shares Outstanding	12.07	12.86	12.91	13.01	12.99	12.99
Total Common Shares Outstanding	12.07	12.86	12.91	13.01	12.99	12.99
Working Capital	35,446	47,127	56,971	68,253	63,636	96,433
Book Value Per Share	12048.49	12054.99	12322.32	12406.48	12341.35	11592.74
Tangible Book Value	144,966	152,320	156,150	160,723	159,639	149,574
Tangible Book Value Per Share	12011.93	11840.22	12094.62	12353.97	12285.73	11511.14
Land	21,875	21,875	23,689	16,323	15,902	15,902
Buildings	11,685	11,710	11,684	8,803	8,803	8,786
Machinery	18,907	18,465	15,227	13,456	12,337	11,688
Construction In Progress	24,071	23,666	22,870	21,062	24,926	22,312

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