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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	31,948	13,346	20,993	10,445	3,835	11,235
Short-Term Investments	-	4,000	-	-	8,430	4,700
Cash & Short-Term Investments	39,948	17,346	20,993	10,445	12,265	15,935
Cash Growth	117.71%	-17.37%	100.98%	-14.83%	-23.03%	128.99%
Accounts Receivable	11,644	8,321	9,338	8,804	10,985	8,970
Other Receivables	210.82	154.34	141.06	61.48	1,237	1,103
Receivables	11,855	8,475	9,479	8,865	12,222	10,072
Inventory	5,045	6,590	4,278	5,085	3,855	3,882
Prepaid Expenses	932.61	388.55	711.82	259.46	413.8	219.1
Other Current Assets	5,946	3,198	2,278	1,371	1,706	1,885
Total Current Assets	63,727	35,998	37,739	26,026	30,461	31,993
Property, Plant & Equipment	57,780	57,541	37,618	25,381	16,545	15,647
Long-Term Investments	2,213	497.53	0	-0	-	-0
Other Intangible Assets	1,527	1,606	387.35	477.16	229.39	242.9
Long-Term Deferred Tax Assets	4,991	4,428	1,531	624.93	-	-
Other Long-Term Assets	1,693	1,907	1,692	1,209	132.8	499.14
Total Assets	132,214	101,977	78,967	53,719	47,368	48,382
Accounts Payable	8,222	7,690	6,824	6,961	7,365	5,819
Accrued Expenses	1,532	1,448	1,338	1,639	1,613	1,142
Short-Term Debt	46,430	17,830	400	-	-	7,200
Current Portion of Long-Term Debt	124.01	244.65	184.11	-	-	-
Current Income Taxes Payable	72.97	109.55	81.61	640.18	518.92	967.47
Current Unearned Revenue	4.98	9.97	9.97	9.97	-	-
Other Current Liabilities	5,006	3,629	5,625	3,827	4,046	3,065
Total Current Liabilities	61,392	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	177.9	207.36	194.21	289.8	348.4	381.76
Total Liabilities	62,225	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	48,819	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	69,989	70,284	63,751	39,722	33,472	29,217
Total Liabilities & Equity	132,214	101,977	78,967	53,719	47,368	48,382
Total Debt	46,554	18,137	882.7	469.67	-	7,200
Net Cash (Debt)	-6,606	-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	-249.27	-29.74	782.83	456.88	562.16	139987.73
Filing Date Shares Outstanding	26.19	26.49	26.49	21.76	21.82	0.06
Total Common Shares Outstanding	26.19	26.49	26.49	21.76	21.82	0.06
Working Capital	2,334	5,037	23,276	12,949	16,918	13,799
Book Value Per Share	2672.39	2653.29	2406.64	1825.57	1534.22	468234.03
Tangible Book Value	68,462	68,678	63,363	39,245	33,242	28,974
Tangible Book Value Per Share	2614.09	2592.65	2392.02	1803.64	1523.71	464341.39
Land	6,143	6,143	6,143	6,143	5,862	5,862
Buildings	18,247	18,005	8,632	9,063	8,640	8,482
Machinery	45,618	45,215	29,442	25,571	16,639	17,150
Construction In Progress	13,081	9,595	12,729	1,915	2,065	340.6

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