Pearl Abyss Corp. (KOSDAQ: 263750)

Pearl Abyss 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	203,506	235,673	159,555	243,871	202,124	176,366
Short-Term Investments	159,176	264,750	183,832	72,288	207,760	184,596
Trading Asset Securities	2,387	7,193	139,708	330,729	9,714	10,018
Cash & Short-Term Investments	365,069	507,616	483,095	646,888	419,597	370,980
Cash Growth	-34.70%	5.08%	-25.32%	54.17%	13.11%	29.70%
Accounts Receivable	27,420	39,278	40,843	44,714	42,723	61,148
Other Receivables	18,128	12,149	10,620	11,183	9,899	7,733
Receivables	55,036	59,469	59,226	55,897	52,622	68,881
Prepaid Expenses	12,749	13,996	12,351	14,701	7,765	7,721
Other Current Assets	3,397	1,678	1,830	4,249	1,808	2,546
Total Current Assets	436,349	582,759	556,502	721,734	481,793	450,129
Property, Plant & Equipment	185,174	194,435	209,758	137,414	96,777	78,121
Long-Term Investments	178,483	167,046	178,199	166,883	21,189	9,720
Goodwill	119,834	117,092	115,085	184,407	154,210	164,269
Other Intangible Assets	105,782	109,915	116,196	117,964	115,874	129,126
Long-Term Deferred Tax Assets	34,254	32,024	30,117	23,280	20,764	17,591
Other Long-Term Assets	9,714	8,820	15,789	3,765	5,028	16,669
Total Assets	1,070,343	1,212,879	1,222,555	1,356,600	897,192	867,391
Accrued Expenses	18,748	15,845	17,841	17,334	12,677	10,237
Short-Term Debt	-	-	6,000	130,269	-	-
Current Portion of Long-Term Debt	11,200	158,136	84,000	-	84,400	30,000
Current Portion of Leases	5,286	4,755	3,737	5,079	5,416	3,937
Current Income Taxes Payable	6,321	6,121	3,393	12,370	11,303	11,030
Current Unearned Revenue	0.05	0.51	23.72	-	-	-
Other Current Liabilities	105,825	131,012	121,216	109,112	67,855	68,069
Total Current Liabilities	147,381	315,871	236,211	274,165	181,651	123,273
Long-Term Debt	70,000	70,000	221,390	290,391	20,000	87,890
Long-Term Leases	11,867	14,825	13,919	13,819	13,222	28,325
Long-Term Deferred Tax Liabilities	24,629	25,314	27,402	27,664	20,850	23,567
Other Long-Term Liabilities	70,755	61,879	24,329	30,968	24,558	15,319
Total Liabilities	324,632	487,889	523,251	637,603	260,281	278,374
Common Stock	6,623	6,623	6,622	6,622	6,540	6,512
Additional Paid-In Capital	219,742	219,742	215,763	211,315	202,253	200,034
Retained Earnings	512,349	498,226	482,536	549,451	490,085	389,231
Treasury Stock	-34,774	-34,774	-36,387	-62,315	-64,145	-22,712
Comprehensive Income & Other	41,772	35,174	30,769	13,923	2,178	15,953
Shareholders' Equity	745,711	724,990	699,304	718,997	636,911	589,017
Total Liabilities & Equity	1,070,343	1,212,879	1,222,555	1,356,600	897,192	867,391
Total Debt	98,353	247,717	329,046	439,559	123,038	150,152
Net Cash (Debt)	266,716	259,899	154,049	207,329	296,560	220,828
Net Cash Growth	9.42%	68.71%	-25.70%	-30.09%	34.29%	101.25%
Net Cash Per Share	4342.52	4235.51	2516.20	3390.78	4796.02	3570.65
Filing Date Shares Outstanding	61.42	61.42	61.28	61.15	60.18	60.76
Total Common Shares Outstanding	61.42	61.42	61.28	61.15	60.18	60.76
Working Capital	288,968	266,888	320,291	447,569	300,141	326,856
Book Value Per Share	12141.30	11803.93	11412.31	11757.36	10583.12	9694.31
Tangible Book Value	520,095	497,983	468,023	416,626	366,828	295,622
Tangible Book Value Per Share	8467.92	8107.92	7637.92	6812.86	6095.33	4865.48
Land	33,602	33,602	40,732	46,145	35,978	23,888
Buildings	133,585	133,578	133,508	11,850	11,850	-
Machinery	37,318	36,179	32,048	28,355	22,504	18,516
Construction In Progress	-	-	6,382	46,668	14,128	3,709

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