YAS Co., Ltd. (KOSDAQ:255440)

YAS Co., Ltd. Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	14,062	22,914	17,587	4,710	15,504	27,937
Short-Term Investments	2,183	2,001	6,204	30,809	43,071	46,551
Trading Asset Securities	-	-	1.31	4,500	-	-
Cash & Short-Term Investments	16,245	24,915	23,793	40,019	58,575	74,487
Cash Growth	-5.07%	4.72%	-40.55%	-31.68%	-21.36%	37.40%
Accounts Receivable	4,745	12,217	9,248	16,489	11,991	23,339
Other Receivables	4,703	216.94	83.22	-	-	-
Receivables	13,249	17,034	14,232	16,489	11,991	23,339
Inventory	25,179	22,499	22,214	25,729	25,690	21,701
Prepaid Expenses	96.98	224.06	125.18	-	-	-
Other Current Assets	109,199	2,492	4,875	5,817	9,657	7,052
Total Current Assets	163,968	67,164	65,238	88,054	105,913	126,578
Property, Plant & Equipment	57,342	57,769	60,311	60,938	60,507	48,311
Long-Term Investments	37,793	37,814	40,189	39,893	40,922	3,464
Goodwill	-	-	-	1,454	1,531	-
Other Intangible Assets	581.45	451.11	405.03	1,309	1,409	683.05
Long-Term Accounts Receivable	-0	-0	-0	0	0	-0
Long-Term Deferred Tax Assets	4,130	2,470	2,822	5,218	2,805	2,276
Other Long-Term Assets	5,963	6,000	6,207	6,585	3,653	42,721
Total Assets	269,777	171,668	175,172	203,451	216,741	224,034

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	55,556	2,191	3,241	5,087	4,927	10,150
Accrued Expenses	1,589	933.62	1,157	1,147	1,075	1,536
Short-Term Debt	9,165	165	150	100	-	1,500
Current Portion of Long-Term Debt	3,800	3,800	-	24.93	33.24	-
Current Portion of Leases	89.11	109.77	290.18	299.41	356.23	408.81
Current Income Taxes Payable	3,630	-	-	411.07	19.17	27.45
Current Unearned Revenue	-	-	-	8,057	14,976	17,455
Other Current Liabilities	14,928	21,246	26,227	25,801	27,555	27,249
Total Current Liabilities	88,758	28,445	31,065	40,927	48,942	58,325
Long-Term Debt	9,695	9,053	3,800	3,900	3,925	-
Long-Term Leases	42.12	83.97	238.74	114.65	195.51	71.8
Pension & Post-Retirement Benefits	-	-	-	333.28	222.62	-
Long-Term Deferred Tax Liabilities	48.95	41.23	-	-	-	-
Other Long-Term Liabilities	3,728	664.14	2,713	3,000	3,790	4,231
Total Liabilities	102,271	38,287	37,817	48,275	57,075	62,628

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	6,569	6,569	6,569	6,569	6,569	6,569
Additional Paid-In Capital	53,447	53,447	50,879	50,720	50,614	50,614
Retained Earnings	118,314	84,310	89,914	99,901	103,316	104,792
Treasury Stock	-9,275	-9,275	-8,317	-1,918	-1,563	-819.23
Comprehensive Income & Other	-1,550	-1,670	-1,689	-189.19	153.91	250.82
Total Common Equity	167,505	133,381	137,356	155,083	159,089	161,406
Minority Interest	-	-	-	92.91	576.37	-
Shareholders' Equity	167,505	133,381	137,356	155,176	159,666	161,406
Total Liabilities & Equity	269,777	171,668	175,172	203,451	216,741	224,034

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	22,792	13,211	4,479	4,439	4,510	1,981
Net Cash (Debt)	-6,547	11,704	19,314	35,580	54,065	72,507
Net Cash Growth	-	-39.40%	-45.72%	-34.19%	-25.43%	39.70%
Net Cash Per Share	-531.09	977.64	1541.19	2763.53	4160.86	5574.79
Filing Date Shares Outstanding	11.93	11.93	12.07	12.86	12.91	13.01
Total Common Shares Outstanding	11.93	11.93	12.07	12.86	12.91	13.01
Working Capital	75,210	38,719	34,173	47,127	56,971	68,253
Book Value Per Share	14044.13	11181.71	11381.36	12054.99	12322.32	12406.48
Tangible Book Value	166,924	132,930	136,951	152,320	156,150	160,723
Tangible Book Value Per Share	13995.37	11143.90	11347.80	11840.22	12094.62	12353.97
Land	25,263	21,875	21,875	21,875	23,689	16,323
Buildings	29,660	13,398	13,862	11,710	11,684	8,803
Machinery	16,773	16,821	18,567	18,465	15,227	13,456
Construction In Progress	2,688	22,561	21,908	23,666	22,870	21,062

Data Source: S&P Global Market Intelligence Last updated: Aug 14, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 10, 2026

Data Sources Report a data error