BioSmart Co.,Ltd. (KOSDAQ:038460)

BioSmart 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	33,195	10,812	20,851	19,612	13,585	18,427
Short-Term Investments	9,583	10,030	10,030	95	602	131
Trading Asset Securities	396.03	-	461.35	575.3	1,087	-
Cash & Short-Term Investments	43,173	20,842	31,343	20,282	15,274	18,558
Cash Growth	66.06%	-33.50%	54.53%	32.79%	-17.70%	-54.00%
Accounts Receivable	-	44,783	39,305	40,414	40,093	22,787
Other Receivables	146.61	1,454	1,231	1,125	1,637	838.41
Receivables	146.61	47,761	41,319	42,347	42,556	24,337
Inventory	53,459	50,448	53,022	57,051	50,774	37,382
Prepaid Expenses	1,874	2,011	375.76	320.55	160.08	131.28
Other Current Assets	62,421	12,684	9,227	9,646	10,193	6,428
Total Current Assets	161,074	133,746	135,287	129,647	118,957	86,837
Property, Plant & Equipment	48,291	48,818	45,029	50,080	52,866	29,943
Long-Term Investments	56,222	55,375	52,275	34,194	33,910	36,887
Goodwill	5,143	5,143	4,853	4,853	4,591	7,561
Other Intangible Assets	2,430	2,331	2,339	2,328	1,628	1,703
Long-Term Accounts Receivable	-	564.86	682.45	306.57	30.43	-
Long-Term Deferred Tax Assets	9,638	10,550	11,727	7,301	7,672	779.83
Long-Term Deferred Charges	1,439	1,815	3,142	3,246	1,853	1,542
Other Long-Term Assets	3,752	4,501	4,729	5,228	4,296	2,966
Total Assets	287,989	262,843	260,063	237,183	225,851	168,228
Accounts Payable	23,755	20,733	17,667	23,597	21,489	16,662
Accrued Expenses	1,008	1,016	1,083	1,020	999.11	1,190
Short-Term Debt	45,135	37,130	67,523	61,526	28,074	23,563
Current Portion of Long-Term Debt	-	162.04	2,471	8,165	9,535	1,978
Current Portion of Leases	1,438	2,294	2,623	2,638	2,937	1,554
Current Income Taxes Payable	2,206	959.71	5,294	1,490	1,386	492.03
Other Current Liabilities	12,927	14,973	20,644	29,745	24,038	12,296
Total Current Liabilities	86,469	77,267	117,305	128,181	88,458	57,736
Long-Term Debt	16,233	21,927	15,030	8,832	29,991	10,186
Long-Term Leases	3,193	2,884	1,071	2,420	3,077	1,645
Pension & Post-Retirement Benefits	3,031	2,115	1,933	2,366	4,808	5,308
Other Long-Term Liabilities	212.17	200.26	92.21	79.36	4,886	651.08
Total Liabilities	109,139	104,394	135,431	141,878	131,220	75,526
Common Stock	13,082	13,082	10,648	10,044	10,044	10,044
Additional Paid-In Capital	75,002	69,782	53,843	56,388	60,954	61,255
Retained Earnings	53,075	48,200	48,582	31,589	29,291	27,516
Treasury Stock	-2,995	-2,995	-2,995	-2,995	-2,995	-2,995
Comprehensive Income & Other	1,402	1,415	1,613	1,699	1,804	958.56
Total Common Equity	139,566	129,484	111,691	96,725	99,098	96,779
Minority Interest	39,284	26,964	9,941	-4,420	-7,467	-7,076
Shareholders' Equity	178,850	158,449	124,632	95,305	94,631	92,702
Total Liabilities & Equity	287,989	262,843	260,063	237,183	225,851	168,228
Total Debt	66,000	64,397	88,718	83,581	73,614	38,926
Net Cash (Debt)	-22,826	-43,555	-57,375	-63,298	-58,340	-20,367
Net Cash Per Share	-906.84	-1919.87	-2255.88	-3297.14	-3038.88	-1052.59
Filing Date Shares Outstanding	25.25	25.27	20.41	19.2	19.2	19.2
Total Common Shares Outstanding	25.25	25.27	20.41	19.2	19.2	19.2
Working Capital	74,605	56,479	17,982	1,466	30,498	29,101
Book Value Per Share	5527.27	5123.11	5473.19	5038.31	5161.94	5041.11
Tangible Book Value	131,994	122,011	104,500	89,544	92,879	87,515
Tangible Book Value Per Share	5227.36	4827.41	5120.77	4664.26	4838.00	4558.55
Land	23,608	23,608	23,608	23,608	23,608	11,541
Buildings	10,065	10,035	10,021	10,069	8,463	8,041
Machinery	88,675	93,377	93,709	100,042	50,451	44,977
Construction In Progress	550.22	1,767	138.9	136.8	233.26	-

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