COPUS KOREA Co., Ltd. (KOSDAQ: 322780)

COPUS KOREA Balance Sheet

Financials in millions KRW. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2018
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2018
Cash & Equivalents	19,133	14,624	19,941	26,676	17,628	10,253
Short-Term Investments	15,632	20,249	15,923	15,454	3,163	106.89
Trading Asset Securities	-	-	-	-	-	500
Cash & Short-Term Investments	34,765	34,873	35,864	42,129	20,791	10,860
Cash Growth	26.18%	-2.77%	-14.87%	102.64%	91.45%	-7.93%
Accounts Receivable	5,556	6,427	7,411	11,295	5,289	5,418
Other Receivables	392.34	485.57	454.65	349.45	34.68	293.79
Receivables	6,299	7,062	8,016	11,728	5,538	5,712
Inventory	235.68	6,523	18,981	742.7	686.85	88.68
Prepaid Expenses	332.82	365.11	281.08	328.98	315.27	339.15
Other Current Assets	1,085	1,251	2,855	21.24	104.87	129.22
Total Current Assets	42,717	50,074	65,998	54,951	27,436	17,128
Property, Plant & Equipment	795.93	1,319	1,717	1,650	352.93	177.92
Long-Term Investments	1,187	1,282	1,181	799.87	1,848	1,171
Goodwill	7,678	7,802	7,678	-	-	-
Other Intangible Assets	40,989	56,381	35,683	23,946	16,185	8,386
Long-Term Accounts Receivable	1,573	2,377	4,076	4,830	-	-
Long-Term Deferred Tax Assets	6,422	3,091	1,601	102.17	99.6	76.39
Other Long-Term Assets	10,364	13,763	22,364	22,278	4,320	6,386
Total Assets	111,726	136,088	140,299	108,708	50,351	33,465
Accounts Payable	1,183	9,583	2,466	3,355	2,284	1,911
Accrued Expenses	296.29	375.97	298.37	236.95	252.19	201.54
Short-Term Debt	48,727	55,877	58,368	39,655	3,163	-
Current Portion of Long-Term Debt	231.2	228.24	238.37	283.36	314.84	85.96
Current Portion of Leases	387.86	476.05	433.3	380.97	144.03	-
Current Income Taxes Payable	120.76	1,823	1,608	2,426	1,163	518.09
Current Unearned Revenue	377.18	260.87	83.1	22.32	108.18	184.44
Other Current Liabilities	15,885	8,567	26,624	7,643	2,694	8,716
Total Current Liabilities	67,209	77,191	90,118	54,003	10,123	11,617
Long-Term Debt	605.81	773.29	1,147	4,967	1,974	95.27
Long-Term Leases	239.3	541.24	877.83	860.2	85.42	-
Long-Term Deferred Tax Liabilities	-	-	-	-	-	984.96
Other Long-Term Liabilities	29.3	28.66	41.09	41.29	28	-0
Total Liabilities	68,687	79,172	92,692	59,871	12,210	12,697
Common Stock	3,793	3,793	3,623	3,576	3,431	244.8
Additional Paid-In Capital	26,729	26,565	20,825	19,393	17,491	2,293
Retained Earnings	15,061	29,523	26,570	28,517	20,749	16,168
Treasury Stock	-2,113	-2,113	-2,878	-2,878	-3,837	-306.6
Comprehensive Income & Other	-432.11	-967.87	-533.05	228.85	307.24	-214.53
Total Common Equity	43,039	56,801	47,607	48,837	38,141	18,185
Minority Interest	-	115.47	-	-	-	-
Shareholders' Equity	43,039	56,916	47,607	48,837	38,141	20,768
Total Liabilities & Equity	111,726	136,088	140,299	108,708	50,351	33,465
Total Debt	50,191	57,895	61,064	46,146	5,681	181.23
Net Cash (Debt)	-15,426	-23,023	-25,200	-4,016	15,110	10,678
Net Cash Growth	-	-	-	-	41.50%	-7.34%
Net Cash Per Share	-409.46	-504.46	-730.70	-115.15	482.08	22989.65
Filing Date Shares Outstanding	36.89	36.89	34.82	34.34	32.42	0.46
Total Common Shares Outstanding	36.89	36.89	34.82	34.34	32.42	0.46
Working Capital	-24,492	-27,116	-24,121	947.99	17,313	5,511
Book Value Per Share	1166.53	1539.53	1367.26	1422.06	1176.43	39150.35
Tangible Book Value	-5,628	-7,382	4,246	24,891	21,956	9,799
Tangible Book Value Per Share	-152.54	-200.08	121.94	724.78	677.23	21095.59
Machinery	362.72	383.58	362.77	397.13	516.25	441.56

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