POINT ENGINEERING Co.,Ltd. (KOSDAQ: 256630)

POINT ENGINEERING 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	3,995	3,816	9,024	16,150	20,256	28,154
Short-Term Investments	33,425	32,413	29,837	17,000	20,088	-
Trading Asset Securities	-	-	1,649	-	-	-
Cash & Short-Term Investments	37,419	36,229	40,509	33,150	40,344	28,154
Cash Growth	2.30%	-10.57%	22.20%	-17.83%	43.29%	69.69%
Accounts Receivable	4,795	4,097	4,741	7,053	7,512	7,406
Other Receivables	1,201	771.28	670.77	255.19	519.79	291.08
Receivables	5,996	4,868	5,412	7,612	8,032	7,736
Inventory	2,309	1,735	3,621	3,927	3,938	3,219
Prepaid Expenses	571.99	283.93	560.61	393.78	370.96	298.5
Other Current Assets	932.08	763.07	688.33	793.45	1,410	2,102
Total Current Assets	47,228	43,879	50,791	45,876	54,094	41,510
Property, Plant & Equipment	44,303	46,922	45,430	48,394	44,859	43,346
Long-Term Investments	2,480	2,364	2,242	4,097	2,901	792.72
Other Intangible Assets	1,437	1,449	1,761	1,666	1,533	1,641
Long-Term Deferred Tax Assets	3,443	3,326	1,977	1,475	950.81	802.35
Long-Term Deferred Charges	-	-	49.22	114.84	1,090	1,625
Other Long-Term Assets	24.75	24.75	32.75	48.06	60.85	167.16
Total Assets	98,915	97,964	102,281	101,675	105,489	89,913
Accounts Payable	798.71	380	969.54	1,584	1,793	1,403
Accrued Expenses	766.71	657.01	649.07	1,339	1,328	985.14
Short-Term Debt	14,000	14,500	11,000	9,500	13,800	14,000
Current Portion of Long-Term Debt	333.2	166.7	5,100	400	100	2,106
Current Portion of Leases	283.47	267.38	279.59	326.79	339.37	335.93
Current Income Taxes Payable	6.36	-	166.1	9.21	1,577	219.71
Other Current Liabilities	1,002	932.74	2,110	990.41	1,515	1,399
Total Current Liabilities	17,191	16,904	20,274	14,149	20,452	20,450
Long-Term Debt	9,383	8,833	3,000	8,100	6,500	2,100
Long-Term Leases	306.3	287.44	296.97	187.32	269.61	213.11
Long-Term Unearned Revenue	1,017	838.92	528.33	656.9	442.22	257.6
Other Long-Term Liabilities	-0	-0	-0	0	-0	-0
Total Liabilities	28,146	27,076	24,300	23,658	28,144	23,459
Common Stock	5,800	5,800	5,800	5,766	5,672	5,434
Additional Paid-In Capital	22,215	22,215	21,275	20,694	17,964	15,249
Retained Earnings	45,777	46,039	53,136	53,473	51,680	43,961
Treasury Stock	-3,920	-3,920	-3,920	-3,703	-	-
Comprehensive Income & Other	770.91	632.2	1,494	1,600	1,919	1,745
Total Common Equity	70,643	70,766	77,784	77,831	77,235	66,390
Minority Interest	125.91	121.74	197.52	185.9	110.18	64.03
Shareholders' Equity	70,769	70,888	77,982	78,017	77,345	66,454
Total Liabilities & Equity	98,915	97,964	102,281	101,675	105,489	89,913
Total Debt	24,306	24,055	19,677	18,514	21,009	18,755
Net Cash (Debt)	13,113	12,174	20,833	14,636	19,335	9,399
Net Cash Growth	0.91%	-41.56%	42.34%	-24.30%	105.71%	-
Net Cash Per Share	230.39	213.89	366.11	254.35	338.24	177.54
Filing Date Shares Outstanding	56.92	56.92	56.92	56.66	56.72	54.34
Total Common Shares Outstanding	56.92	56.92	56.92	56.66	56.72	54.34
Working Capital	30,038	26,975	30,517	31,727	33,642	21,060
Book Value Per Share	1241.16	1243.32	1366.63	1373.72	1361.65	1221.73
Tangible Book Value	69,206	69,317	76,024	76,165	75,702	64,749
Tangible Book Value Per Share	1215.91	1217.86	1335.69	1344.32	1334.62	1191.54
Land	5,444	5,444	5,281	5,281	5,281	5,281
Buildings	20,289	20,277	19,772	19,755	19,739	19,579
Machinery	44,560	43,412	30,523	31,737	32,079	25,968
Construction In Progress	1,016	314.61	8,486	7,518	369.4	1,617

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