FOCUS HNS Co., Ltd. (KOSDAQ: 331380)

FOCUS HNS 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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	743.31	3,302	1,576	3,005	397.4	466.75
Short-Term Investments	3.46	-	370	10	950.86	238.52
Cash & Short-Term Investments	746.77	3,302	1,946	3,015	1,348	705.27
Cash Growth	-52.62%	69.68%	-35.46%	123.61%	91.17%	86.94%
Accounts Receivable	8,022	11,047	11,387	11,257	8,766	3,918
Other Receivables	0.01	3.25	21.69	22.65	13.66	6.69
Receivables	8,022	11,050	11,409	11,279	8,779	3,925
Inventory	11,576	10,777	13,351	9,415	6,117	5,015
Prepaid Expenses	68.17	61.86	359.97	29.16	30.9	30.07
Other Current Assets	155.74	52.02	42.8	225.01	145.77	144.54
Total Current Assets	20,568	25,243	27,108	23,963	16,421	9,819
Property, Plant & Equipment	10,466	7,583	7,447	6,489	6,633	4,499
Long-Term Investments	20.15	18.74	18.32	18.37	42.23	969.46
Other Intangible Assets	27.94	31.02	25.97	34.14	45.13	18.65
Long-Term Deferred Tax Assets	2,660	2,738	2,826	2,729	1,778	1,778
Long-Term Deferred Charges	-	-	-	0	0	-
Other Long-Term Assets	1,175	844.39	148.73	107.66	71.01	2,252
Total Assets	34,918	36,457	37,573	33,342	24,991	19,337
Accounts Payable	8,160	6,286	7,498	4,319	6,057	3,345
Accrued Expenses	921.49	871.58	691.9	516.7	457.49	427.14
Short-Term Debt	-	-	2,900	4,800	6,000	4,800
Current Portion of Long-Term Debt	4,450	4,450	-	-	1,372	1,135
Current Portion of Leases	241.6	240.26	93.91	72.11	66.72	-
Current Income Taxes Payable	34.34	68.69	30.5	11.95	-	1.42
Other Current Liabilities	1,495	1,527	905.7	923.58	679.86	668.14
Total Current Liabilities	15,303	13,443	12,120	10,644	14,633	10,377
Long-Term Debt	-	-	4,450	5,356	4,623	5,200
Long-Term Leases	172.61	239.68	127.06	67.39	107.22	170.18
Other Long-Term Liabilities	2.78	1.4	-	-0	1.09	106
Total Liabilities	15,478	13,684	16,697	16,067	19,365	15,853
Common Stock	1,905	1,905	1,905	1,806	831.72	831.72
Additional Paid-In Capital	12,436	12,436	12,436	11,619	929.84	929.84
Retained Earnings	6,098	8,432	6,535	3,850	3,865	1,722
Treasury Stock	-999.59	-0.01	-0.01	-0.01	-	-
Comprensive Income & Other	-	0	0	0	-	-
Shareholders' Equity	19,440	22,773	20,876	17,275	5,626	3,484
Total Liabilities & Equity	34,918	36,457	37,573	33,342	24,991	19,337
Total Debt	4,864	4,930	7,571	10,296	12,169	11,305
Net Cash (Debt)	-4,117	-1,628	-5,625	-7,281	-10,821	-10,600
Net Cash Per Share	-217.55	-85.49	-295.41	-509.83	-772.72	-
Filing Date Shares Outstanding	18.6	19.05	19.05	18.06	4.01	4.01
Total Common Shares Outstanding	18.6	19.05	19.05	18.06	4.01	4.01
Working Capital	5,266	11,799	14,988	13,320	1,788	-557.83
Book Value Per Share	1044.91	1195.51	1095.96	956.61	1403.07	868.78
Tangible Book Value	19,412	22,742	20,850	17,241	5,581	3,465
Tangible Book Value Per Share	1043.41	1193.88	1094.59	954.72	1391.81	864.13
Land	2,808	2,808	2,808	2,808	2,780	1,841
Buildings	3,796	3,796	3,796	3,796	3,762	2,496
Machinery	1,600	1,545	1,339	891.66	907.92	712.11
Construction In Progress	3,115	-	-	-	-	-

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