S&D Co., Ltd (KOSDAQ:260970)

S&D 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	33,121	26,547	21,888	17,996	8,825	12,092
Short-Term Investments	25,585	15,564	15,450	45,450	45,450	40,640
Cash & Short-Term Investments	58,706	42,111	37,338	63,446	54,275	52,732
Cash Growth	90.00%	12.78%	-41.15%	16.90%	2.93%	186.75%
Accounts Receivable	19,261	16,352	23,566	16,833	13,752	12,360
Other Receivables	312.29	114.39	147.02	412.21	477.43	160.57
Receivables	19,573	16,467	23,713	17,245	14,230	12,521
Inventory	20,900	18,123	13,251	8,495	7,800	5,515
Prepaid Expenses	11.23	21.16	11.07	9.43	10.15	9.15
Other Current Assets	2.9	2.18	0.4	146.64	53.73	2.7
Total Current Assets	99,193	76,724	74,313	89,342	76,369	70,779
Property, Plant & Equipment	29,730	30,383	16,650	14,873	15,418	10,396
Long-Term Investments	33.99	18.23	224.08	227.01	370.82	589.65
Other Intangible Assets	1,088	1,086	1,115	1,255	778.16	1,027
Long-Term Accounts Receivable	0	0	0	0	0	0
Long-Term Deferred Tax Assets	89.7	97.32	42.93	-	-	73.55
Other Long-Term Assets	590.58	593.42	665.03	400.32	402.03	336.2
Total Assets	130,725	108,902	93,011	106,098	93,338	83,202

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	27,284	16,160	18,034	12,244	11,401	9,746
Accrued Expenses	1,452	1,394	1,114	171.99	222.51	711.88
Current Portion of Leases	124	93.85	178.49	101.78	121.97	60.35
Current Income Taxes Payable	3,816	1,564	2,536	1,557	994.38	1,460
Other Current Liabilities	3,552	3,081	2,831	3,128	2,100	2,149
Total Current Liabilities	36,228	22,293	24,694	17,202	14,840	14,128
Long-Term Leases	50.59	84.7	69.72	88.27	171.34	48.38
Pension & Post-Retirement Benefits	223.82	82.84	11.43	-0	92.62	52.07
Long-Term Deferred Tax Liabilities	-	-	-	39.18	30.13	-
Other Long-Term Liabilities	207.73	202.67	180.53	150.98	97.4	20.84
Total Liabilities	36,710	22,663	24,956	17,481	15,231	14,249

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	2,030	2,030	2,030	2,030	2,030	2,030
Additional Paid-In Capital	28,569	28,569	28,569	28,569	28,569	28,569
Retained Earnings	63,416	55,641	37,456	58,019	47,508	38,354
Shareholders' Equity	94,015	86,240	68,055	88,617	78,107	68,952
Total Liabilities & Equity	130,725	108,902	93,011	106,098	93,338	83,202

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	174.59	178.55	248.21	190.05	293.31	108.72
Net Cash (Debt)	58,531	41,932	37,090	63,256	53,982	52,623
Net Cash Growth	91.22%	13.05%	-41.37%	17.18%	2.58%	192.54%
Net Cash Per Share	20234.32	14495.57	11446.55	15584.09	13295.24	15946.89
Filing Date Shares Outstanding	2.89	2.89	2.89	4.06	4.06	4.06
Total Common Shares Outstanding	2.89	2.89	2.89	4.06	4.06	4.06
Working Capital	62,965	54,432	49,619	72,140	61,530	56,651
Book Value Per Share	32500.14	29812.27	23526.06	21830.05	19240.92	16985.77
Tangible Book Value	92,927	85,153	66,940	87,362	77,329	67,925
Tangible Book Value Per Share	32124.16	29436.74	23140.62	21520.84	19049.22	16732.76
Land	-	2,414	2,414	2,414	2,262	2,262
Buildings	-	16,196	8,734	8,734	8,740	5,305
Machinery	-	23,201	14,323	13,507	13,239	9,427
Construction In Progress	-	36.8	2,312	157	228.64	1,974

Data Source: S&P Global Market Intelligence Last updated: Jul 30, 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 18, 2026

Data Sources Report a data error