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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	8,172	10,544	18,508	5,966	2,903	3,653
Short-Term Investments	5,350	5,300	11,100	1,000	3,000	2,000
Cash & Short-Term Investments	13,523	15,844	29,608	6,966	5,903	5,653
Cash Growth	-28.13%	-46.49%	325.02%	18.01%	4.42%	-2.44%
Accounts Receivable	6,567	10,705	3,090	1,021	5,018	8,047
Other Receivables	66.39	64.57	99.54	4.04	11.96	12.73
Receivables	6,634	10,770	3,189	1,025	5,030	8,060
Inventory	38,795	28,971	24,075	20,234	13,792	7,406
Prepaid Expenses	433.21	301.05	271.78	179.75	166.62	52.85
Other Current Assets	3,373	3,180	2,009	815.9	938.02	372.73
Total Current Assets	62,758	59,065	59,154	29,221	25,829	21,545
Property, Plant & Equipment	7,887	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	1,970	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	74,368	66,657	64,654	34,309	30,716	24,903
Accounts Payable	5,481	5,464	3,208	3,262	2,584	1,857
Accrued Expenses	271.92	984.48	274.04	837.05	1,559	270.55
Short-Term Debt	-	2,500	7,500	3,500	-	-
Current Portion of Leases	498.52	439.47	344.39	239.09	249.06	-
Current Income Taxes Payable	565.4	1,123	1,602	-	717.51	21.6
Current Unearned Revenue	-	-	-	-	-	560.31
Other Current Liabilities	18,306	9,511	14,222	9,463	8,388	5,037
Total Current Liabilities	25,122	20,023	27,150	17,301	13,498	7,747
Long-Term Leases	379.73	226.12	320.72	442.07	600.15	-
Other Long-Term Liabilities	329.18	595.19	595.6	483.2	397.04	-
Total Liabilities	25,831	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	14,703	14,188	13,101	-	-	-
Retained Earnings	42,382	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	48,537	45,813	36,587	16,083	16,220	17,096
Shareholders' Equity	48,537	45,813	36,587	16,083	16,220	17,156
Total Liabilities & Equity	74,368	66,657	64,654	34,309	30,716	24,903
Total Debt	878.24	3,166	8,165	4,181	849.2	-
Net Cash (Debt)	12,645	12,678	21,443	2,785	5,054	5,653
Net Cash Growth	-19.18%	-40.88%	669.93%	-44.89%	-10.60%	17.90%
Net Cash Per Share	2820.70	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	37,635	39,043	32,003	11,920	12,331	13,798
Book Value Per Share	10707.79	10288.60	8403.02	4775.96	4418.75	3836.37
Tangible Book Value	46,566	44,094	35,688	15,965	16,038	16,839
Tangible Book Value Per Share	10273.12	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.