CAELUM Co., Ltd. (KOSDAQ: 258610)

CAELUM 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	9,180	3,685	2,879	4,616	5,854	3,227
Short-Term Investments	1,747	1,445	1,434	1,762	-	-
Trading Asset Securities	588.29	3,991	3,879	1,007	1,889	12,485
Cash & Short-Term Investments	11,516	9,120	8,192	7,386	7,743	15,712
Cash Growth	154.81%	11.33%	10.92%	-4.61%	-50.72%	-21.86%
Accounts Receivable	10,579	10,348	20,456	5,552	7,480	6,503
Other Receivables	111.19	164.14	210.63	192.88	25.52	276.74
Receivables	10,760	10,554	20,728	5,745	8,005	6,780
Inventory	4,316	3,596	3,065	1,695	389.89	430.47
Prepaid Expenses	658.87	206.53	360.1	104.47	124.03	218.83
Other Current Assets	6,260	3,377	5,590	2,443	9,668	180.79
Total Current Assets	33,511	26,853	37,936	17,374	25,930	23,322
Property, Plant & Equipment	39,329	40,881	45,977	20,642	25,539	24,684
Long-Term Investments	529.52	475.43	8,763	303.36	1,605	65.05
Goodwill	-	-	5,009	22,795	33,489	-
Other Intangible Assets	12,089	12,665	24,310	25,631	27,007	24.77
Long-Term Deferred Tax Assets	-	-	-	218.95	3,811	-
Other Long-Term Assets	2,487	7,848	6,875	7,418	16,663	527.54
Total Assets	87,944	88,722	128,870	94,383	134,044	48,623
Accounts Payable	3,345	2,654	6,378	1,835	590.61	1,097
Accrued Expenses	973.39	984.95	999.95	414.71	346.71	232.14
Short-Term Debt	6,500	9,165	6,730	10,989	22,642	4,514
Current Portion of Long-Term Debt	677.5	2,710	2,710	2,710	-	-
Current Portion of Leases	65.99	71.66	685.95	652.08	663.29	229.24
Current Unearned Revenue	608.27	351.77	78.34	221.45	-	10.22
Other Current Liabilities	5,927	2,207	5,681	6,177	34,767	417.64
Total Current Liabilities	18,097	18,145	23,263	22,999	59,010	6,500
Long-Term Debt	15,000	9,945	12,624	5,420	8,130	8,130
Long-Term Leases	32.13	28.21	647.68	1,097	1,272	212.68
Long-Term Deferred Tax Liabilities	2,658	2,776	831.46	1,354	4,728	650.32
Other Long-Term Liabilities	157.06	194.03	194.03	164	-0	30
Total Liabilities	37,926	32,746	38,773	31,223	73,377	15,523
Common Stock	13,394	13,394	11,073	9,117	7,237	4,836
Additional Paid-In Capital	44,008	44,008	81,328	64,454	35,957	18,365
Retained Earnings	-28,693	-35,710	-38,840	-21,963	441.72	8,439
Treasury Stock	-1,475	-1,475	-1,475	-1,475	-1,475	-995.87
Comprehensive Income & Other	3,014	3,014	3,013	3,381	2,199	2,456
Total Common Equity	30,248	23,231	55,100	53,514	44,360	33,100
Minority Interest	1,954	2,219	6,400	9,646	16,307	-
Shareholders' Equity	50,019	55,977	90,097	63,160	60,668	33,100
Total Liabilities & Equity	87,944	88,722	128,870	94,383	134,044	48,623
Total Debt	22,276	21,920	23,397	20,868	32,708	13,086
Net Cash (Debt)	-10,760	-12,800	-15,205	-13,482	-24,965	2,626
Net Cash Growth	-	-	-	-	-	108.77%
Net Cash Per Share	-405.52	-518.26	-686.60	-896.70	-1975.21	344.80
Filing Date Shares Outstanding	26.53	26.53	21.89	17.98	14.22	9.49
Total Common Shares Outstanding	26.53	26.53	21.89	17.98	14.22	9.49
Working Capital	15,414	8,708	14,673	-5,625	-33,079	16,822
Book Value Per Share	1140.21	875.69	2517.36	2977.03	3120.49	3488.43
Tangible Book Value	18,159	10,565	25,781	5,087	-16,136	33,075
Tangible Book Value Per Share	684.52	398.27	1177.85	283.00	-1135.04	3485.82
Land	-	19,193	19,193	13,271	14,806	14,806
Buildings	-	9,899	9,899	5,329	6,925	6,925
Machinery	-	29,909	29,544	5,232	7,283	6,317
Construction In Progress	-	3,287	5,055	-	-	231.62

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