L&F Co., Ltd. (KRX: 066970)

L&F Co., Ltd. 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	369,716	241,266	120,199	271,776	21,225	828.39
Short-Term Investments	2,802	17,800	2,300	213,000	17,052	2,382
Trading Asset Securities	-	705.6	37,997	35,164	5.33	83.05
Cash & Short-Term Investments	372,518	259,771	160,496	519,940	38,282	3,293
Cash Growth	-8.20%	61.86%	-69.13%	1258.18%	1062.48%	-76.01%
Accounts Receivable	-	425,682	797,107	268,241	59,076	57,389
Other Receivables	-	274.05	3,498	3,426	4,408	1,031
Receivables	-	425,956	800,604	271,667	63,485	58,420
Inventory	800,543	1,163,374	1,227,669	261,550	105,276	138,612
Prepaid Expenses	-	29,232	113,081	17,213	3,463	5,473
Other Current Assets	209,130	91,148	700.58	246.53	1,538	427.36
Total Current Assets	1,382,191	1,969,481	2,302,552	1,070,617	212,044	206,225
Property, Plant & Equipment	1,252,208	1,119,785	709,585	427,126	237,425	196,501
Long-Term Investments	130,753	129,852	2,666	3,435	2,361	2,009
Other Intangible Assets	17,161	7,844	3,154	2,987	3,147	3,626
Long-Term Accounts Receivable	-	0	0	0	-	0
Long-Term Deferred Tax Assets	218,416	113,723	-	20,201	4,138	2,081
Long-Term Deferred Charges	-	4,208	4,477	6,530	5,714	4,880
Other Long-Term Assets	1,863	6,552	1,498	1,303	1,389	879.55
Total Assets	3,002,593	3,351,445	3,023,933	1,532,199	466,217	416,201
Accounts Payable	-	143,111	600,774	200,347	37,395	28,957
Accrued Expenses	-	21,904	15,138	8,187	4,771	4,253
Short-Term Debt	1,373,183	1,235,145	407,009	129,615	96,767	138,918
Current Portion of Long-Term Debt	81,052	79,448	52,083	33,932	13,521	7,923
Current Portion of Leases	-	7,708	6,579	2,622	158.09	102.54
Current Income Taxes Payable	-	-	106,316	4,442	-	-
Current Unearned Revenue	-	4.63	1.14	0.68	-	-
Other Current Liabilities	254,031	259,999	99,636	19,132	5,508	7,345
Total Current Liabilities	1,708,266	1,747,319	1,287,537	398,277	158,120	187,498
Long-Term Debt	426,926	466,217	412,055	189,255	95,249	91,097
Long-Term Leases	-	25,213	31,054	8,606	162.94	144.93
Long-Term Deferred Tax Liabilities	-	-	6,732	-	-	-
Other Long-Term Liabilities	22,279	2,707	1,225	297,566	12,722	3,393
Total Liabilities	2,157,472	2,241,456	1,738,603	897,009	268,612	284,381
Common Stock	18,148	18,124	18,009	17,405	14,029	12,379
Additional Paid-In Capital	703,094	703,919	664,899	693,920	160,284	78,067
Retained Earnings	96,457	357,865	571,608	-98,590	17,904	34,831
Treasury Stock	-7,227	-7,227	-7,227	-9,866	-9,866	-9,866
Comprehensive Income & Other	23,717	24,480	32,446	27,922	12,089	14,017
Total Common Equity	834,189	1,097,161	1,279,736	630,792	194,441	129,428
Minority Interest	10,932	12,828	5,595	4,398	3,165	2,392
Shareholders' Equity	845,121	1,109,989	1,285,330	635,190	197,606	131,821
Total Liabilities & Equity	3,002,593	3,351,445	3,023,933	1,532,199	466,217	416,201
Total Debt	1,881,162	1,813,731	908,780	364,029	205,858	238,185
Net Cash (Debt)	-1,508,644	-1,553,960	-748,284	155,911	-167,576	-234,892
Net Cash Per Share	-44988.72	-46483.38	-22449.80	5786.91	-7572.66	-11174.66
Filing Date Shares Outstanding	33.56	33.51	33.28	31.07	24.32	21.02
Total Common Shares Outstanding	33.56	33.51	33.28	31.07	24.32	21.02
Working Capital	-326,075	222,161	1,015,015	672,341	53,923	18,727
Book Value Per Share	24858.33	32742.06	38453.94	20301.21	7995.07	6157.37
Tangible Book Value	817,028	1,089,317	1,276,582	627,806	191,295	125,802
Tangible Book Value Per Share	24346.94	32507.98	38359.17	20205.09	7865.69	5984.87
Land	-	108,303	100,375	58,030	41,645	33,783
Buildings	-	390,230	196,963	97,333	80,843	77,244
Machinery	-	425,448	294,563	233,714	163,266	109,728
Construction In Progress	-	312,195	198,850	127,289	35,377	48,226

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