ESTsoft Corp. (KOSDAQ:047560)

ESTsoft 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	42,816	42,716	40,596	46,934	38,483	35,479
Short-Term Investments	19,425	31,311	27,617	23,645	14,762	6,689
Trading Asset Securities	18,119	10,119	7,741	24,977	31,453	12,300
Cash & Short-Term Investments	80,360	84,146	75,954	95,557	84,699	54,468
Cash Growth	-3.33%	10.79%	-20.51%	12.82%	55.50%	22.52%
Accounts Receivable	9,985	12,685	12,335	8,612	10,083	11,574
Other Receivables	1,320	1,678	648.41	1,190	592.77	948.74
Receivables	11,305	14,363	12,983	9,803	10,675	12,523
Inventory	4,328	3,555	2,957	2,473	1,948	3,510
Prepaid Expenses	3,875	3,895	2,691	2,363	1,705	2,622
Other Current Assets	1,518	989.2	650.73	1,234	1,132	1,092
Total Current Assets	101,387	106,948	95,236	111,429	100,158	74,216
Property, Plant & Equipment	82,639	82,239	82,298	64,214	65,115	64,599
Long-Term Investments	1,070	938.65	2,684	2,594	4,297	2,135
Other Intangible Assets	2,705	2,022	1,933	1,451	2,005	1,289
Long-Term Deferred Tax Assets	6,514	5,576	5,145	4,530	5,068	3,770
Other Long-Term Assets	1,413	1,366	1,356	808	720.51	573.71
Total Assets	195,727	199,089	188,652	185,026	177,487	146,697
Accrued Expenses	3,648	3,590	2,792	2,984	3,623	4,255
Short-Term Debt	29,615	1,362	-	-	1,500	9,406
Current Portion of Long-Term Debt	6,000	28,000	23,000	17,000	23,000	23,375
Current Portion of Leases	809.42	569.52	453.33	289.29	281.69	443.72
Current Income Taxes Payable	-	134.58	132.6	84.14	611.98	1,222
Current Unearned Revenue	13,044	12,372	9,354	9,439	8,931	9,363
Other Current Liabilities	24,352	11,869	21,856	11,924	12,311	11,531
Total Current Liabilities	77,469	57,897	57,588	41,721	50,259	59,596
Long-Term Debt	-	-	8,597	22,640	-	-55.37
Long-Term Leases	1,640	1,355	1,608	1,603	2,495	1,848
Long-Term Unearned Revenue	2,025	2,361	1,355	1,556	1,690	721.01
Pension & Post-Retirement Benefits	12,894	11,884	9,440	8,177	10,058	9,529
Long-Term Deferred Tax Liabilities	3,214	3,033	4,814	1,345	1,274	2,066
Other Long-Term Liabilities	17,026	17,970	3,490	24,465	22,299	4,618
Total Liabilities	114,267	94,499	86,893	101,506	88,075	78,322
Common Stock	5,844	5,804	5,704	5,688	5,688	4,950
Additional Paid-In Capital	23,627	24,968	36,649	24,064	24,048	7,659
Retained Earnings	-10,691	-1,668	-5,627	2,373	10,400	5,477
Treasury Stock	-10,884	-10,884	-13,713	-12,701	-10,095	-8,124
Comprehensive Income & Other	50,646	50,583	48,355	31,891	32,252	30,242
Total Common Equity	58,541	68,804	71,369	51,315	62,293	40,204
Minority Interest	17,060	19,711	15,785	32,204	27,386	28,170
Shareholders' Equity	81,460	104,589	101,759	83,521	89,412	68,374
Total Liabilities & Equity	195,727	199,089	188,652	185,026	177,487	146,697
Total Debt	38,064	31,287	33,659	41,532	27,277	35,018
Net Cash (Debt)	42,296	52,859	42,295	54,024	57,421	19,451
Net Cash Growth	-17.22%	24.98%	-21.71%	-5.92%	195.22%	313.63%
Net Cash Per Share	4102.69	5169.12	4345.60	5435.16	5875.66	2166.52
Filing Date Shares Outstanding	10.36	10.28	9.74	9.82	10.05	8.72
Total Common Shares Outstanding	10.36	10.28	9.74	9.82	10.05	8.72
Working Capital	23,918	49,051	37,648	69,708	49,899	14,619
Book Value Per Share	5650.39	6692.12	7329.93	5228.14	6196.38	4610.11
Tangible Book Value	55,836	66,782	69,435	49,864	60,287	38,915
Tangible Book Value Per Share	5389.30	6495.43	7131.37	5080.28	5996.92	4462.25
Land	64,407	64,364	64,305	45,509	45,451	45,476
Buildings	11,501	22,779	22,443	22,758	20,470	20,643
Machinery	4,259	19,408	17,889	16,612	18,159	16,683
Construction In Progress	94.09	413.99	-	-	960.9	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.