SP Systems Co.,Ltd. (KOSDAQ:317830)

SP Systems 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	18,755	17,352	21,358	27,111	18,747	8,896
Short-Term Investments	19,748	21,995	8,857	4,394	5,174	9,700
Trading Asset Securities	1,864	1,019	-	-	-	-
Cash & Short-Term Investments	40,366	40,367	30,215	31,505	23,921	18,596
Cash Growth	37.04%	33.60%	-4.10%	31.70%	28.63%	26.38%
Accounts Receivable	5,585	9,306	11,858	13,192	7,236	5,044
Other Receivables	772.88	740.61	614.07	417.72	557.23	105.93
Receivables	6,418	10,132	12,558	13,696	7,845	5,201
Inventory	2,293	2,396	1,970	1,541	1,817	1,909
Prepaid Expenses	-	109.9	256.47	681.91	99.98	295.25
Other Current Assets	10,085	9,009	13,129	11,931	6,125	5,766
Total Current Assets	59,162	62,013	58,128	59,356	39,808	31,767
Property, Plant & Equipment	22,552	22,554	25,664	26,023	24,588	20,628
Long-Term Investments	852.85	843.69	703.51	816.31	672.22	638.7
Goodwill	11,060	11,060	11,060	11,060	11,060	11,720
Other Intangible Assets	898.23	1,066	1,500	1,449	1,475	1,654
Long-Term Deferred Tax Assets	-	-	-	109.41	-	-
Long-Term Deferred Charges	-	-	-	796.36	796.36	-
Other Long-Term Assets	596.85	752.13	913.14	743.81	1,004	1,355
Total Assets	95,683	98,936	98,572	100,924	80,004	68,334

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	1,825	3,288	3,815	4,269	3,022	2,356
Accrued Expenses	1,110	1,263	1,288	1,176	1,056	787.99
Short-Term Debt	10,900	11,900	11,900	8,900	10,930	19,471
Current Portion of Long-Term Debt	542.84	542.84	-	2,067	851.01	104.16
Current Portion of Leases	761.77	713.82	737.49	683.72	578.19	128.01
Current Income Taxes Payable	-	-	-	-	78.93	-
Current Unearned Revenue	-	387.81	149.2	44.43	70.76	0.24
Other Current Liabilities	7,310	6,808	10,169	9,955	7,047	6,947
Total Current Liabilities	22,449	24,903	28,060	27,094	23,634	29,794
Long-Term Debt	1,850	4,805	2,200	2,200	4,067	4,868
Long-Term Leases	2,062	2,345	307.2	963.73	485.28	306.03
Pension & Post-Retirement Benefits	1,271	1,103	989.38	1,254	991.68	1,583
Other Long-Term Liabilities	992.6	884.72	587.25	435.54	345.49	1,190
Total Liabilities	28,626	34,041	32,143	31,947	29,524	37,740

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	1,077	1,077	1,077	1,077	918.11	814.57
Additional Paid-In Capital	37,381	35,404	32,563	32,563	29,982	13,543
Retained Earnings	10,537	11,229	17,419	19,606	20,555	18,477
Treasury Stock	-0.02	-1,221	-2,177	-2,177	-2,490	-2,647
Comprehensive Income & Other	5,487	5,502	5,503	5,442	-543.63	-438.71
Total Common Equity	54,482	51,991	54,385	56,511	48,422	29,749
Minority Interest	12,576	12,904	12,043	12,467	1,949	844.44
Shareholders' Equity	67,058	64,895	66,428	68,977	50,480	30,594
Total Liabilities & Equity	95,683	98,936	98,572	100,924	80,004	68,334

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	16,117	20,307	15,145	14,814	16,911	24,876
Net Cash (Debt)	24,250	20,060	15,070	16,691	7,010	-6,280
Net Cash Growth	65.90%	33.11%	-9.71%	138.12%	-	-
Net Cash Per Share	2315.31	1970.73	1483.17	1817.18	892.56	-847.25
Filing Date Shares Outstanding	10.77	10.44	10.17	10.17	8.49	7.41
Total Common Shares Outstanding	10.77	10.44	10.17	10.17	8.49	7.41
Working Capital	36,713	37,109	30,068	32,262	16,174	1,973
Book Value Per Share	5056.88	4982.11	5347.20	5556.20	5702.40	4013.33
Tangible Book Value	42,524	39,866	41,825	44,002	35,887	16,375
Tangible Book Value Per Share	3946.97	3820.20	4112.34	4326.32	4226.24	2209.13
Land	10,668	10,668	10,668	10,668	10,668	10,668
Buildings	11,829	11,807	11,786	11,596	11,521	11,514
Machinery	12,998	12,006	13,943	13,257	11,408	8,038
Construction In Progress	-	240.9	1,994	939.64	643.8	12

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 15, 2026

Data Sources Report a data error