SeA Mechanics Co., Ltd (KOSDAQ: 396300)

SeA Mechanics 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	17,113	13,346	20,993	10,445	3,835	11,235
Short-Term Investments	-	4,000	-	-	8,430	4,700
Cash & Short-Term Investments	17,113	17,346	20,993	10,445	12,265	15,935
Cash Growth	-21.58%	-17.37%	100.98%	-14.83%	-23.03%	128.99%
Accounts Receivable	12,744	8,321	9,338	8,804	10,985	8,970
Other Receivables	77.45	154.34	141.06	61.48	1,237	1,103
Receivables	12,822	8,475	9,479	8,865	12,222	10,072
Inventory	6,005	6,590	4,278	5,085	3,855	3,882
Prepaid Expenses	538.99	388.55	711.82	259.46	413.8	219.1
Other Current Assets	4,093	3,198	2,278	1,371	1,706	1,885
Total Current Assets	40,571	35,998	37,739	26,026	30,461	31,993
Property, Plant & Equipment	58,099	57,541	37,618	25,381	16,545	15,647
Long-Term Investments	500.09	497.53	0	-0	-	-0
Other Intangible Assets	1,552	1,606	387.35	477.16	229.39	242.9
Long-Term Deferred Tax Assets	4,645	4,428	1,531	624.93	-	-
Other Long-Term Assets	1,692	1,907	1,692	1,209	132.8	499.14
Total Assets	107,360	101,977	78,967	53,719	47,368	48,382
Accounts Payable	7,006	7,690	6,824	6,961	7,365	5,819
Accrued Expenses	1,514	1,448	1,338	1,639	1,613	1,142
Short-Term Debt	22,630	17,830	400	-	-	7,200
Current Portion of Long-Term Debt	185.38	244.65	184.11	-	-	-
Current Income Taxes Payable	164.8	109.55	81.61	640.18	518.92	967.47
Current Unearned Revenue	7.48	9.97	9.97	9.97	-	-
Other Current Liabilities	3,656	3,629	5,625	3,827	4,046	3,065
Total Current Liabilities	35,165	30,960	14,463	13,077	13,543	18,194
Long-Term Debt	-	62.22	298.59	469.67	-	-
Long-Term Unearned Revenue	-	2.49	12.46	22.43	-	-
Long-Term Deferred Tax Liabilities	-	-	-	-	5.25	589.31
Other Long-Term Liabilities	10	207.36	194.21	289.8	348.4	381.76
Total Liabilities	35,925	31,693	15,217	13,996	13,897	19,165
Common Stock	2,649	2,649	2,649	2,184	624	624
Additional Paid-In Capital	19,597	19,597	19,597	131.39	1,691	1,691
Retained Earnings	49,379	48,228	41,916	38,090	31,889	27,635
Comprehensive Income & Other	-189.33	-189.33	-411.09	-682.7	-732.56	-732.56
Shareholders' Equity	71,435	70,284	63,751	39,722	33,472	29,217
Total Liabilities & Equity	107,360	101,977	78,967	53,719	47,368	48,382
Total Debt	22,815	18,137	882.7	469.67	-	7,200
Net Cash (Debt)	-5,703	-791.23	20,110	9,976	12,265	8,735
Net Cash Growth	-	-	101.59%	-18.66%	40.41%	2333.42%
Net Cash Per Share	-213.37	-29.74	782.83	456.88	562.16	139987.73
Filing Date Shares Outstanding	26.49	26.49	26.49	21.76	21.82	0.06
Total Common Shares Outstanding	26.49	26.49	26.49	21.76	21.82	0.06
Working Capital	5,407	5,037	23,276	12,949	16,918	13,799
Book Value Per Share	2696.74	2653.29	2406.64	1825.57	1534.22	468234.03
Tangible Book Value	69,883	68,678	63,363	39,245	33,242	28,974
Tangible Book Value Per Share	2638.13	2592.65	2392.02	1803.64	1523.71	464341.39
Land	6,143	6,143	6,143	6,143	5,862	5,862
Buildings	18,087	18,005	8,632	9,063	8,640	8,482
Machinery	45,548	45,215	29,442	25,571	16,639	17,150
Construction In Progress	12,341	9,595	12,729	1,915	2,065	340.6

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