ISAAC Engineering Co.,Ltd (KOSDAQ: 351330)

ISAAC Engineering Co.,Ltd 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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	5,735	5,349	1,767	7,646	4,960	7,207
Short-Term Investments	-	-	1,480	5,700	900	-
Trading Asset Securities	3,340	2,240	-	-	-	-
Cash & Short-Term Investments	9,075	7,589	3,247	13,346	5,860	7,207
Cash Growth	111.96%	133.74%	-75.67%	127.75%	-18.68%	616.88%
Accounts Receivable	5,977	23,711	20,798	10,266	8,101	8,190
Other Receivables	379.9	36.28	604.1	88.98	7.86	16.14
Receivables	7,075	24,626	22,193	10,363	8,109	8,206
Inventory	16,033	14,125	20,675	3,263	1,284	3,067
Prepaid Expenses	745.87	408.87	90.06	124.41	144.98	38.72
Other Current Assets	11,366	8,557	5,356	9,183	4,234	1,006
Total Current Assets	44,295	55,306	51,562	36,280	19,632	19,525
Property, Plant & Equipment	11,735	12,039	11,403	8,488	8,367	8,546
Long-Term Investments	1,716	3,031	2,381	2,520	291.73	1,292
Goodwill	567.57	567.57	681.42	923.85	-	-
Other Intangible Assets	2,224	1,279	1,486	1,626	524.75	630.53
Long-Term Deferred Tax Assets	2,602	2,059	2,021	2,322	386.72	371.92
Other Long-Term Assets	948.92	952.35	419.09	3,148	3,302	3,295
Total Assets	64,284	75,238	69,964	55,869	32,745	34,120
Accounts Payable	3,752	5,158	4,654	4,783	1,681	2,452
Accrued Expenses	570.68	1,147	1,269	321.51	270.35	699.31
Short-Term Debt	4,855	10,845	5,988	1,800	1,300	1,310
Current Portion of Long-Term Debt	-	-	-	-	500	197.7
Current Portion of Leases	167.73	176.08	190.95	241.85	183.97	178.51
Current Income Taxes Payable	20.17	-	24.78	-	374.79	128.79
Other Current Liabilities	9,551	9,653	9,789	3,626	2,847	7,972
Total Current Liabilities	18,917	26,979	21,915	10,773	7,157	12,938
Long-Term Debt	-	-	-	-	4,633	5,201
Long-Term Leases	169.08	238.36	158.66	117.36	179.04	91.28
Other Long-Term Liabilities	-	-	-	43	2,904	2,962
Total Liabilities	19,086	27,217	22,073	10,933	14,873	21,192
Common Stock	4,144	4,144	4,144	4,144	220	200
Additional Paid-In Capital	27,886	27,886	27,886	27,886	253	50
Retained Earnings	12,363	14,425	14,887	12,815	17,398	12,696
Comprehensive Income & Other	526.67	1,566	972.57	90.3	-	-17
Shareholders' Equity	45,198	48,021	47,891	44,936	17,871	12,929
Total Liabilities & Equity	64,284	75,238	69,964	55,869	32,745	34,120
Total Debt	5,192	11,259	6,337	2,159	6,796	6,978
Net Cash (Debt)	3,884	-3,670	-3,090	11,187	-935.64	228.25
Net Cash Per Share	468.54	-442.78	-372.84	1491.60	-153.28	412.06
Filing Date Shares Outstanding	8.29	8.29	8.29	8.29	5.64	0.4
Total Common Shares Outstanding	8.29	8.29	8.29	8.29	5.64	0.4
Working Capital	25,378	28,327	29,647	25,507	12,475	6,587
Book Value Per Share	5419.54	5793.69	5777.95	5421.48	3168.63	32321.49
Tangible Book Value	42,129	46,175	45,723	42,386	17,346	12,298
Tangible Book Value Per Share	5082.78	5570.92	5516.40	5113.88	3075.59	30745.17
Land	4,371	4,371	4,371	3,372	3,372	3,372
Buildings	6,328	6,300	6,300	3,940	3,940	3,940
Machinery	1,546	1,452	1,375	1,081	953.27	775.18
Construction In Progress	882.63	1,029	766.9	412.6	-	-

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