SeA Mechanics Co., Ltd (KOSDAQ:396300)

SeA Mechanics 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	12,083	31,530	13,346	20,993	10,445	3,835
Short-Term Investments	15,200	-	4,000	-	-	8,430
Trading Asset Securities	10,720	8,000	-	-	-	-
Cash & Short-Term Investments	38,003	39,530	17,346	20,993	10,445	12,265
Cash Growth	-4.87%	127.90%	-17.37%	100.98%	-14.83%	-23.04%
Accounts Receivable	11,960	11,337	8,321	9,338	8,804	10,985
Other Receivables	328.17	311.05	154.34	141.06	61.48	1,237
Receivables	12,288	11,648	8,475	9,479	8,865	12,222
Inventory	12,254	6,153	6,590	4,278	5,085	3,855
Prepaid Expenses	1,628	426.13	388.55	711.82	259.46	413.8
Other Current Assets	9,419	3,592	3,198	2,278	1,371	1,706
Total Current Assets	73,592	61,349	35,998	37,739	26,026	30,461
Property, Plant & Equipment	59,280	59,597	57,541	37,618	25,381	16,545
Long-Term Investments	4,251	2,183	497.53	0	-0	-
Other Intangible Assets	1,432	1,503	1,606	387.35	477.16	229.39
Long-Term Accounts Receivable	-	-	0	-	-	-
Long-Term Deferred Tax Assets	5,793	5,315	4,428	1,531	624.93	-
Other Long-Term Assets	1,331	1,745	1,907	1,692	1,209	132.8
Total Assets	147,562	131,950	101,977	78,967	53,719	47,368
Accounts Payable	11,843	6,043	7,690	6,824	6,961	7,365
Accrued Expenses	1,857	2,218	1,448	1,338	1,639	1,613
Short-Term Debt	55,280	46,430	17,830	400	-	-
Current Portion of Long-Term Debt	-	62.22	244.65	184.11	-	-
Current Income Taxes Payable	-93.83	45.09	109.55	81.61	640.18	518.92
Current Unearned Revenue	-	2.49	9.97	9.97	9.97	-
Other Current Liabilities	6,080	5,111	3,629	5,625	3,827	4,046
Total Current Liabilities	74,980	59,912	30,960	14,463	13,077	13,543
Long-Term Debt	-	-	62.22	298.59	469.67	-
Long-Term Unearned Revenue	-	-	2.49	12.46	22.43	-
Pension & Post-Retirement Benefits	203.49	177.23	460.08	248.32	137.41	-
Long-Term Deferred Tax Liabilities	-	-	-	-	-	5.25
Other Long-Term Liabilities	184.29	184.29	207.36	194.21	289.8	348.4
Total Liabilities	75,391	60,273	31,693	15,217	13,996	13,897
Common Stock	2,649	2,649	2,649	2,649	2,184	624
Additional Paid-In Capital	19,739	19,597	19,597	19,597	131.39	1,691
Retained Earnings	49,973	50,646	48,228	41,916	38,090	31,889
Treasury Stock	-	-1,026	-	-	-	-
Comprehensive Income & Other	-189.33	-189.33	-189.33	-411.09	-682.7	-732.56
Shareholders' Equity	72,171	71,677	70,284	63,751	39,722	33,472
Total Liabilities & Equity	147,562	131,950	101,977	78,967	53,719	47,368
Total Debt	55,318	46,492	18,137	882.7	469.67	-
Net Cash (Debt)	-17,315	-6,962	-791.23	20,110	9,976	12,265
Net Cash Growth	-	-	-	101.59%	-18.66%	40.41%
Net Cash Per Share	-667.47	-263.82	-29.77	782.83	456.88	562.16
Filing Date Shares Outstanding	26	26.14	26.49	26.49	21.76	21.82
Total Common Shares Outstanding	26	26.14	26.49	26.49	21.76	21.82
Working Capital	-1,388	1,437	5,037	23,276	12,949	16,918
Book Value Per Share	2776.16	2742.10	2653.29	2406.64	1825.57	1534.22
Tangible Book Value	70,739	70,174	68,678	63,363	39,245	33,242
Tangible Book Value Per Share	2721.07	2684.60	2592.65	2392.02	1803.64	1523.71
Land	6,143	6,143	6,143	6,143	6,143	5,862
Buildings	18,828	18,826	18,005	8,632	9,063	8,640
Machinery	47,807	46,515	45,215	29,442	25,571	16,639
Construction In Progress	16,289	14,187	9,595	12,729	1,915	2,065

Source: S&P Global Market Intelligence. Standard template. Financial Sources.