LifeSemantics Corp. (KOSDAQ: 347700)

LifeSemantics Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022
Cash & Equivalents	649.39	5,349	7,571
Short-Term Investments	814.59	914.59	2,000
Trading Asset Securities	-	-	6,000
Cash & Short-Term Investments	1,464	6,264	15,571
Cash Growth	-90.77%	-59.77%	-
Accounts Receivable	-	1,353	604.21
Other Receivables	-	94.52	111.57
Receivables	-	1,447	815.78
Inventory	1,502	881.17	21.55
Prepaid Expenses	202.97	313.82	30.42
Other Current Assets	2,892	1,048	461.13
Total Current Assets	6,062	9,954	16,900
Property, Plant & Equipment	6,260	6,620	2,564
Long-Term Investments	1,082	523	5,521
Other Intangible Assets	69.13	82.86	99.04
Other Long-Term Assets	683.96	1,853	1,050
Total Assets	14,157	19,033	26,134
Accounts Payable	769.3	-	23.35
Accrued Expenses	192.05	315.36	204.62
Short-Term Debt	2,747	3,125	5,400
Current Portion of Leases	783.84	1,248	1,037
Current Unearned Revenue	12.92	11.57	26.12
Other Current Liabilities	2,843	3,767	7,814
Total Current Liabilities	7,348	8,466	14,505
Long-Term Leases	469.63	479.67	1,223
Other Long-Term Liabilities	472.4	346.25	411.01
Total Liabilities	9,111	10,058	16,563
Common Stock	8,331	7,832	5,114
Additional Paid-In Capital	47,151	45,654	37,659
Retained Earnings	-50,604	-44,678	-33,365
Comprensive Income & Other	167.1	167.1	162.95
Shareholders' Equity	5,046	8,975	9,571
Total Liabilities & Equity	14,157	19,033	26,134
Total Debt	4,000	4,852	7,661
Net Cash (Debt)	-2,536	1,412	7,910
Net Cash Growth	-	-82.15%	-
Net Cash Per Share	-189.68	134.48	775.99
Filing Date Shares Outstanding	16.26	15.66	10.23
Total Common Shares Outstanding	16.26	15.66	10.23
Working Capital	-1,287	1,488	2,394
Book Value Per Share	310.23	572.97	935.80
Tangible Book Value	4,977	8,892	9,472
Tangible Book Value Per Share	305.98	567.68	926.12
Land	1,124	1,073	-
Buildings	2,394	2,286	-
Machinery	2,072	2,351	1,014

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