YAS Co., Ltd. (KOSDAQ:255440)

YAS Co., Ltd. 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	6,685	17,587	4,710	15,504	27,937	11,900
Short-Term Investments	9,883	6,204	30,809	43,071	46,551	42,312
Trading Asset Securities	-	1.31	4,500	-	-	-
Cash & Short-Term Investments	16,568	23,793	40,019	58,575	74,487	54,212
Cash Growth	-47.04%	-40.55%	-31.68%	-21.36%	37.40%	-39.58%
Accounts Receivable	5,049	9,248	16,489	11,991	23,339	23,897
Receivables	5,049	9,248	16,489	11,991	23,339	23,897
Inventory	24,446	22,214	25,729	25,690	21,701	10,974
Other Current Assets	12,209	9,983	5,817	9,657	7,052	7,273
Total Current Assets	58,272	65,238	88,054	105,913	126,578	96,356
Property, Plant & Equipment	57,883	60,311	60,938	60,507	48,311	52,621
Long-Term Investments	38,672	40,189	39,893	40,922	3,464	3,003
Goodwill	-	-	1,454	1,531	-	-
Other Intangible Assets	428.98	405.03	1,309	1,409	683.05	722.75
Long-Term Accounts Receivable	-	-0	0	0	-0	-0
Long-Term Deferred Tax Assets	2,810	2,822	5,218	2,805	2,276	2,398
Other Long-Term Assets	6,161	6,207	6,585	3,653	42,721	43,119
Total Assets	164,227	175,172	203,451	216,741	224,034	198,221
Accounts Payable	4,112	3,241	5,087	4,927	10,150	8,433
Accrued Expenses	1,960	1,157	1,147	1,075	1,536	2,087
Short-Term Debt	165	150	100	-	1,500	-
Current Portion of Long-Term Debt	3,800	-	24.93	33.24	-	-
Current Portion of Leases	95.75	290.18	299.41	356.23	408.81	469.82
Current Income Taxes Payable	-	-	411.07	19.17	27.45	632.99
Current Unearned Revenue	-	4,711	8,057	14,976	17,455	13,153
Other Current Liabilities	24,849	21,516	25,801	27,555	27,249	7,945
Total Current Liabilities	34,981	31,065	40,927	48,942	58,325	32,721
Long-Term Debt	-	3,800	3,900	3,925	-	1,500
Long-Term Leases	133.16	238.74	114.65	195.51	71.8	340.46
Pension & Post-Retirement Benefits	-	-	333.28	222.62	-	-
Other Long-Term Liabilities	575.33	2,713	3,000	3,790	4,231	3,299
Total Liabilities	35,690	37,817	48,275	57,075	62,628	37,860
Common Stock	6,569	6,569	6,569	6,569	6,569	6,569
Additional Paid-In Capital	50,879	50,879	50,720	50,614	50,614	50,755
Retained Earnings	81,972	89,914	99,901	103,316	104,792	104,091
Treasury Stock	-9,275	-8,317	-1,918	-1,563	-819.23	-1,091
Comprehensive Income & Other	-1,607	-1,689	-189.19	153.91	250.82	37.97
Total Common Equity	128,538	137,356	155,083	159,089	161,406	160,361
Minority Interest	-	-	92.91	576.37	-	-
Shareholders' Equity	128,538	137,356	155,176	159,666	161,406	160,361
Total Liabilities & Equity	164,227	175,172	203,451	216,741	224,034	198,221
Total Debt	4,194	4,479	4,439	4,510	1,981	2,310
Net Cash (Debt)	12,375	19,314	35,580	54,065	72,507	51,902
Net Cash Growth	-54.35%	-45.72%	-34.19%	-25.43%	39.70%	-40.83%
Net Cash Per Share	1031.18	1541.34	2763.53	4160.86	5574.79	3994.35
Filing Date Shares Outstanding	11.88	12.07	12.86	12.91	13.01	12.99
Total Common Shares Outstanding	11.88	12.07	12.86	12.91	13.01	12.99
Working Capital	23,291	34,173	47,127	56,971	68,253	63,636
Book Value Per Share	10818.97	11381.36	12054.99	12322.32	12406.48	12341.35
Tangible Book Value	128,109	136,951	152,320	156,150	160,723	159,639
Tangible Book Value Per Share	10782.87	11347.80	11840.22	12094.62	12353.97	12285.73
Land	21,875	21,875	21,875	23,689	16,323	15,902
Buildings	13,398	13,862	11,710	11,684	8,803	8,803
Machinery	16,691	18,567	18,465	15,227	13,456	12,337
Construction In Progress	22,459	21,908	23,666	22,870	21,062	24,926

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