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

COPUS KOREA Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	9,255	13,175	14,624	19,941	26,676	17,628
Short-Term Investments	10,170	10,215	20,249	15,923	15,454	3,163
Trading Asset Securities	-	580.36	-	-	-	-
Cash & Short-Term Investments	19,426	23,970	34,873	35,864	42,129	20,791
Cash Growth	-56.54%	-31.26%	-2.77%	-14.87%	102.64%	91.45%
Accounts Receivable	3,306	4,650	6,427	7,411	11,295	5,289
Other Receivables	406.1	605.55	485.58	454.65	349.45	34.68
Receivables	4,062	5,606	7,062	8,016	11,728	5,538
Inventory	-	-	6,523	18,981	742.7	686.85
Prepaid Expenses	498.86	559.71	365.11	281.08	328.98	315.27
Other Current Assets	5,555	1,417	1,251	2,855	21.24	104.87
Total Current Assets	29,541	31,553	50,074	65,998	54,951	27,436
Property, Plant & Equipment	630.02	764.1	1,319	1,717	1,650	352.93
Long-Term Investments	745.04	503.23	1,282	1,181	799.87	1,848
Goodwill	5,455	5,455	7,802	7,678	-	-
Other Intangible Assets	25,330	29,500	56,381	35,683	23,946	16,185
Long-Term Accounts Receivable	721.24	1,293	2,377	4,076	4,830	-
Long-Term Deferred Tax Assets	11,069	9,674	3,091	1,601	102.17	99.6
Other Long-Term Assets	7,318	7,930	13,763	22,364	22,278	4,320
Total Assets	80,809	86,671	136,088	140,299	108,708	50,351
Accounts Payable	547.94	1,286	9,583	2,466	3,355	2,284
Accrued Expenses	236.53	238.63	375.97	298.37	236.95	252.19
Short-Term Debt	30,083	34,763	55,877	58,368	39,655	3,163
Current Portion of Long-Term Debt	3,385	234.2	228.24	238.37	283.36	314.84
Current Portion of Leases	360.16	404.59	476.05	433.3	380.97	144.03
Current Income Taxes Payable	27.92	-	1,823	1,608	2,426	1,163
Current Unearned Revenue	379.38	372.97	260.87	83.1	22.32	108.18
Other Current Liabilities	19,406	12,727	8,567	26,624	7,643	2,694
Total Current Liabilities	54,426	50,027	77,191	90,118	54,003	10,123
Long-Term Debt	117.11	3,384	773.29	1,147	4,967	1,974
Long-Term Leases	74.98	197.07	541.24	877.83	860.2	85.42
Other Long-Term Liabilities	229.95	229.51	28.66	41.09	41.29	28
Total Liabilities	55,479	54,498	79,172	92,692	59,871	12,210
Common Stock	3,793	3,793	3,793	3,623	3,576	3,431
Additional Paid-In Capital	26,565	26,565	26,565	20,825	19,393	17,491
Retained Earnings	-2,736	4,144	29,523	26,570	28,517	20,749
Treasury Stock	-2,113	-2,113	-2,113	-2,878	-2,878	-3,837
Comprehensive Income & Other	-689.45	-668.63	-967.87	-533.05	228.85	307.24
Total Common Equity	24,820	31,721	56,801	47,607	48,837	38,141
Minority Interest	510.1	452.79	115.47	-	-	-
Shareholders' Equity	25,330	32,173	56,916	47,607	48,837	38,141
Total Liabilities & Equity	80,809	86,671	136,088	140,299	108,708	50,351
Total Debt	34,020	38,983	57,895	61,064	46,146	5,681
Net Cash (Debt)	-14,595	-15,012	-23,023	-25,200	-4,016	15,110
Net Cash Growth	-	-	-	-	-	41.50%
Net Cash Per Share	-384.76	-395.77	-504.46	-730.70	-115.15	482.08
Filing Date Shares Outstanding	36.89	36.89	36.89	34.82	34.34	32.42
Total Common Shares Outstanding	36.89	36.89	36.89	34.82	34.34	32.42
Working Capital	-24,885	-18,473	-27,116	-24,121	947.99	17,313
Book Value Per Share	672.72	859.76	1539.53	1367.26	1422.06	1176.43
Tangible Book Value	-5,965	-3,234	-7,382	4,246	24,891	21,956
Tangible Book Value Per Share	-161.67	-87.65	-200.08	121.94	724.78	677.23
Machinery	453.12	370.68	383.58	362.77	397.13	516.25

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.