COWELL FASHION Co.,Ltd (KOSDAQ:033290)

COWELL FASHION Co.,Ltd 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	31,795	35,898	37,247	82,855	111,796	20,282
Short-Term Investments	3,521	2,521	15,619	24,336	6,544	42,047
Cash & Short-Term Investments	35,316	38,419	52,865	107,192	118,340	62,329
Cash Growth	-7.63%	-27.33%	-50.68%	-9.42%	89.86%	-7.85%
Accounts Receivable	40,937	33,886	32,240	53,525	47,971	33,130
Other Receivables	2,294	2,160	9,703	1,875	1,157	830.43
Receivables	67,231	37,046	45,242	55,499	49,354	34,481
Inventory	14,125	13,538	14,033	99,266	104,871	102,915
Prepaid Expenses	556.54	-	-	5,508	1,777	1,315
Other Current Assets	373.37	1,632	11,329	9,026	6,945	8,277
Total Current Assets	117,602	90,635	123,469	276,492	281,287	209,317
Property, Plant & Equipment	225,574	288,746	257,206	283,719	265,069	82,832
Long-Term Investments	379.82	552.09	9,569	2,678	3,708	2,335
Goodwill	226,782	226,782	226,782	227,383	227,406	2,565
Other Intangible Assets	77,976	82,957	89,685	101,080	108,262	7,807
Long-Term Accounts Receivable	1,090	-	-	-	387.49	-
Long-Term Deferred Tax Assets	-	-	-	4,824	-	-
Other Long-Term Assets	330,270	213,978	176,500	171,098	144,694	128,324
Total Assets	981,314	905,292	885,851	1,067,555	1,030,960	433,389
Accounts Payable	52,145	57,874	61,718	69,558	67,155	14,649
Accrued Expenses	1,871	2,829	1,784	4,547	3,317	1,630
Short-Term Debt	81,000	81,000	81,000	73,369	52,569	14,557
Current Portion of Long-Term Debt	2,500	11,776	39,734	30,977	51,616	-
Current Portion of Leases	19,182	17,196	12,622	15,449	16,901	2,364
Current Income Taxes Payable	969.24	1,124	7,563	11,013	18,442	12,711
Current Unearned Revenue	1,610	1,983	708.04	25.85	5.91	9.88
Other Current Liabilities	17,365	21,932	27,540	30,601	28,833	14,928
Total Current Liabilities	176,642	195,715	232,668	235,540	238,839	60,849
Long-Term Debt	271,205	228,460	182,136	231,048	246,305	14,675
Long-Term Leases	52,698	56,949	64,174	40,569	45,340	1,152
Pension & Post-Retirement Benefits	-	-	-	-	2,118	1,943
Long-Term Deferred Tax Liabilities	57,686	49,361	50,693	56,175	49,854	12,333
Other Long-Term Liabilities	18,460	17,338	12,584	7,910	5,609	4,541
Total Liabilities	576,691	547,823	542,256	571,242	588,065	95,494
Common Stock	30,360	30,360	30,360	46,532	46,532	46,532
Additional Paid-In Capital	16,355	16,355	17,063	30,169	30,524	30,152
Retained Earnings	267,148	252,786	239,506	355,293	304,273	252,266
Treasury Stock	-15,620	-14,966	-13,441	-16,696	-14,371	-15,463
Comprehensive Income & Other	96,903	63,414	60,564	72,665	71,226	21,404
Total Common Equity	395,146	347,950	334,051	487,963	438,185	334,890
Minority Interest	9,477	9,518	9,544	8,350	4,710	3,004
Shareholders' Equity	404,623	357,468	343,595	496,313	442,895	337,895
Total Liabilities & Equity	981,314	905,292	885,851	1,067,555	1,030,960	433,389
Total Debt	426,585	395,381	379,665	391,413	412,730	32,748
Net Cash (Debt)	-391,269	-356,963	-326,800	-284,221	-294,391	29,581
Net Cash Growth	-	-	-	-	-	133.12%
Net Cash Per Share	-7435.08	-6709.12	-6126.71	-5204.82	-5407.83	531.03
Filing Date Shares Outstanding	52.49	52.78	53.39	54.01	54.28	54.14
Total Common Shares Outstanding	52.49	52.78	53.39	54.01	54.28	54.14
Working Capital	-59,040	-105,080	-109,200	40,952	42,448	148,468
Book Value Per Share	7528.06	6591.84	6256.84	9035.17	8072.50	6185.16
Tangible Book Value	90,389	38,211	17,585	159,500	102,517	324,518
Tangible Book Value Per Share	1722.02	723.90	329.37	2953.31	1888.64	5993.60
Land	74,983	139,798	132,126	107,727	113,821	59,262
Buildings	29,710	4,590	4,903	81,355	20,786	14,387
Machinery	39,489	22,329	27,497	31,414	106,833	42,934
Construction In Progress	11,057	49,249	15,568	1,872	36,896	10,210

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