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 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	20,650	7,650	5,349	1,767	7,646	4,960
Short-Term Investments	2,468	745.63	-	1,480	5,700	900
Trading Asset Securities	-	3,340	2,240	-	-	-
Cash & Short-Term Investments	23,118	11,735	7,589	3,247	13,346	5,860
Cash Growth	154.74%	54.63%	133.75%	-75.67%	127.75%	-18.68%
Accounts Receivable	6,693	19,831	23,711	20,798	10,266	8,101
Other Receivables	149.23	70.65	36.28	604.1	88.98	7.86
Receivables	12,629	20,117	24,626	22,193	10,363	8,109
Inventory	12,873	12,952	14,125	20,675	3,263	1,284
Prepaid Expenses	71.62	554.61	408.87	90.06	124.41	144.98
Other Current Assets	12,562	6,920	8,557	5,356	9,183	4,234
Total Current Assets	61,253	52,279	55,306	51,562	36,280	19,632
Property, Plant & Equipment	11,055	11,174	12,039	11,403	8,488	8,367
Long-Term Investments	980.45	986.25	3,031	2,381	2,520	291.73
Goodwill	-	-	567.57	681.42	923.85	-
Other Intangible Assets	590.85	1,634	1,279	1,486	1,626	524.75
Long-Term Deferred Tax Assets	81.9	1,233	2,059	2,021	2,322	386.72
Long-Term Deferred Charges	-	681.5	-	-	-	-
Other Long-Term Assets	1,685	176.34	952.35	419.09	3,148	3,302
Total Assets	78,154	68,177	75,238	69,964	55,869	32,745
Accounts Payable	5,830	8,578	5,158	4,654	4,783	1,681
Accrued Expenses	631.75	749.9	1,147	1,269	321.51	270.35
Short-Term Debt	14,355	4,855	10,845	5,988	1,800	1,300
Current Portion of Long-Term Debt	-	-	-	-	-	500
Current Portion of Leases	256.98	197.5	176.08	190.95	241.85	183.97
Current Income Taxes Payable	-	-	-	24.78	-	374.79
Other Current Liabilities	9,991	12,758	9,653	9,789	3,626	2,847
Total Current Liabilities	31,064	27,138	26,979	21,915	10,773	7,157
Long-Term Debt	5,481	-	-	-	-	4,633
Long-Term Leases	396.42	225.49	238.36	158.66	117.36	179.04
Other Long-Term Liabilities	2,241	-	-	-	43	2,904
Total Liabilities	39,183	27,364	27,217	22,073	10,933	14,873
Common Stock	4,144	4,144	4,144	4,144	4,144	220
Additional Paid-In Capital	32,200	27,886	27,886	27,886	27,886	253
Retained Earnings	2,395	8,599	14,425	14,887	12,815	17,398
Comprehensive Income & Other	-69.73	-50.35	1,566	972.57	90.3	-
Total Common Equity	38,670	40,579	48,021	47,891	44,936	17,871
Minority Interest	302.36	234.31	-	-	-	-
Shareholders' Equity	38,972	40,813	48,021	47,891	44,936	17,871
Total Liabilities & Equity	78,154	68,177	75,238	69,964	55,869	32,745
Total Debt	20,489	5,278	11,259	6,337	2,159	6,796
Net Cash (Debt)	2,629	6,457	-3,670	-3,090	11,187	-935.64
Net Cash Per Share	315.40	779.09	-442.78	-372.84	1491.60	-153.28
Filing Date Shares Outstanding	8.49	8.29	8.29	8.29	8.29	5.64
Total Common Shares Outstanding	8.49	8.29	8.29	8.29	8.29	5.64
Working Capital	30,189	25,141	28,327	29,647	25,507	12,475
Book Value Per Share	4553.83	4895.79	5793.69	5777.95	5421.48	3168.63
Tangible Book Value	38,079	38,945	46,175	45,723	42,386	17,346
Tangible Book Value Per Share	4484.25	4698.66	5570.92	5516.40	5113.88	3075.59
Land	4,371	4,371	4,371	4,371	3,372	3,372
Buildings	6,332	6,328	6,300	6,300	3,940	3,940
Machinery	1,712	1,607	1,452	1,375	1,081	953.27
Construction In Progress	1.95	5.68	1,029	766.9	412.6	-

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