COTS Technology Co., Ltd. (KOSDAQ:448710)

COTS Technology 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	20,548	10,544	18,508	5,966	2,903	3,653
Short-Term Investments	5,370	5,300	11,100	1,000	3,000	2,000
Cash & Short-Term Investments	25,917	15,844	29,608	6,966	5,903	5,653
Cash Growth	68.25%	-46.49%	325.02%	18.01%	4.42%	-2.44%
Accounts Receivable	9,800	10,705	3,090	1,021	5,018	8,047
Other Receivables	15.29	64.57	99.54	4.04	11.96	12.73
Receivables	9,816	10,770	3,189	1,025	5,030	8,060
Inventory	39,461	28,971	24,075	20,234	13,792	7,406
Prepaid Expenses	486.53	301.05	271.78	179.75	166.62	52.85
Other Current Assets	3,829	3,180	2,009	815.9	938.02	372.73
Total Current Assets	79,510	59,065	59,154	29,221	25,829	21,545
Property, Plant & Equipment	11,724	3,880	3,338	3,739	3,283	2,128
Long-Term Investments	413.05	409.22	406.33	403.44	409.19	536.51
Other Intangible Assets	2,021	1,719	899.35	118.06	182.14	256.78
Long-Term Deferred Tax Assets	961.14	961.14	598.05	609.22	809.07	-
Long-Term Deferred Charges	-	219.54	-	-	-	27.95
Other Long-Term Assets	378.51	402.89	258.39	218.23	203.16	408.05
Total Assets	95,007	66,657	64,654	34,309	30,716	24,903
Accounts Payable	6,520	5,464	3,208	3,262	2,584	1,857
Accrued Expenses	265.53	984.48	274.04	837.05	1,559	270.55
Short-Term Debt	-	2,500	7,500	3,500	-	-
Current Portion of Leases	470.78	439.47	344.39	239.09	249.06	-
Current Income Taxes Payable	861.57	1,123	1,602	-	717.51	21.6
Current Unearned Revenue	-	-	-	-	-	560.31
Other Current Liabilities	18,945	9,511	14,222	9,463	8,388	5,037
Total Current Liabilities	27,063	20,023	27,150	17,301	13,498	7,747
Long-Term Debt	13,975	-	-	-	-	-
Long-Term Leases	285.83	226.12	320.72	442.07	600.15	-
Pension & Post-Retirement Benefits	-	-0	0	-0	-	-
Other Long-Term Liabilities	329.86	595.19	595.6	483.2	397.04	-
Total Liabilities	41,653	20,844	28,067	18,226	14,496	7,747
Common Stock	526.06	518.06	508.18	405.18	445	445
Additional Paid-In Capital	15,845	14,188	13,101	-	-	-
Retained Earnings	46,057	40,059	31,886	24,872	22,576	20,327
Treasury Stock	-3,439	-3,439	-3,439	-3,676	-3,676	-3,676
Comprehensive Income & Other	-5,635	-5,512	-5,468	-5,519	-3,125	-
Total Common Equity	53,354	45,813	36,587	16,083	16,220	17,096
Shareholders' Equity	53,354	45,813	36,587	16,083	16,220	17,156
Total Liabilities & Equity	95,007	66,657	64,654	34,309	30,716	24,903
Total Debt	14,731	3,166	8,165	4,181	849.2	-
Net Cash (Debt)	11,186	12,678	21,443	2,785	5,054	5,653
Net Cash Growth	-9.01%	-40.88%	669.93%	-44.89%	-10.60%	17.90%
Net Cash Per Share	2493.43	2853.38	5699.22	789.47	1278.94	1268.62
Filing Date Shares Outstanding	4.53	4.45	4.35	3.37	3.67	4.46
Total Common Shares Outstanding	4.53	4.45	4.35	3.37	3.67	4.46
Working Capital	52,447	39,043	32,003	11,920	12,331	13,798
Book Value Per Share	11772.94	10288.60	8403.02	4775.96	4418.75	3836.37
Tangible Book Value	51,333	44,094	35,688	15,965	16,038	16,839
Tangible Book Value Per Share	11327.06	9902.53	8196.47	4740.90	4369.13	3778.75
Land	-	1,508	1,508	1,508	1,508	1,419
Buildings	-	686.54	686.54	686.54	686.54	648.61
Machinery	-	3,404	2,823	2,364	2,147	2,013
Construction In Progress	-	120.4	-	584.57	-	-

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