UniTest Incorporation (KOSDAQ:086390)

UniTest Incorporation 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	18,173	32,502	46,256	30,448	38,139	70,896
Short-Term Investments	819	3,335	2,257	638.64	631.76	479.51
Trading Asset Securities	11,338	12.82	18.54	17.97	16,147	-
Cash & Short-Term Investments	30,330	35,850	48,531	31,104	54,917	71,375
Cash Growth	-7.23%	-26.13%	56.03%	-43.36%	-23.06%	-18.51%
Accounts Receivable	42,746	46,318	35,663	35,940	31,573	29,344
Other Receivables	541.69	384.33	57.57	265.59	180.23	172.6
Receivables	44,056	47,497	36,792	37,301	33,053	30,080
Inventory	22,463	19,466	22,354	35,970	26,503	20,076
Prepaid Expenses	-	1,485	553.74	545.09	1,091	360.77
Other Current Assets	17,596	6,470	10,674	2,191	1,174	4,256
Total Current Assets	114,444	110,768	118,905	107,111	116,739	126,148
Property, Plant & Equipment	56,460	57,707	58,617	61,001	59,900	46,788
Long-Term Investments	7,113	7,117	6,361	6,675	11,188	9,834
Goodwill	82.47	240.99	353.67	3,648	5,916	7,499
Other Intangible Assets	491.83	438.52	502.18	666.54	736.94	563.85
Long-Term Deferred Tax Assets	3,274	3,086	7,667	4,688	4,529	3,867
Long-Term Deferred Charges	425.76	745.09	675.84	380.75	-	-
Other Long-Term Assets	3,034	4,769	3,850	5,464	6,630	4,107
Total Assets	185,435	184,971	197,018	189,702	205,869	199,001
Accounts Payable	14,493	13,672	11,555	12,931	11,581	6,900
Accrued Expenses	-	1,102	1,254	1,051	796.19	779.31
Short-Term Debt	19,950	17,969	2,220	2,535	2,900	2,942
Current Portion of Long-Term Debt	1,244	489.5	10,587	10,362	769.83	1,107
Current Portion of Leases	371.07	339.47	359.29	500.16	317.62	362.68
Current Income Taxes Payable	96.66	92.39	1,389	397.15	1.25	741.6
Other Current Liabilities	11,575	10,599	8,481	5,210	6,437	10,447
Total Current Liabilities	47,729	44,264	35,844	32,987	22,804	23,279
Long-Term Debt	19,184	12,564	3,069	4,933	15,351	8,307
Long-Term Leases	1,512	1,649	1,891	2,084	1,114	1,291
Pension & Post-Retirement Benefits	6,257	4,880	3,456	2,930	5,680	2,901
Long-Term Deferred Tax Liabilities	565.83	588.63	796.56	487.38	5,990	6,027
Other Long-Term Liabilities	2,916	2,908	2,992	2,393	948.56	944.19
Total Liabilities	78,164	66,854	48,048	45,815	51,887	42,748
Common Stock	10,567	10,567	10,567	10,567	10,567	10,567
Additional Paid-In Capital	28,765	28,765	28,787	28,754	28,754	28,123
Retained Earnings	71,038	80,775	111,351	105,828	114,638	120,797
Treasury Stock	-4,052	-4,052	-4,052	-4,052	-4,052	-4,246
Comprehensive Income & Other	2,445	2,314	1,160	929.22	1,008	-947.97
Total Common Equity	108,763	118,369	147,813	142,026	150,915	154,294
Minority Interest	-2,449	-1,412	346.59	1,125	2,397	1,959
Shareholders' Equity	107,271	118,116	148,970	143,888	153,982	156,253
Total Liabilities & Equity	185,435	184,971	197,018	189,702	205,869	199,001
Total Debt	42,261	33,011	18,126	20,415	20,452	14,009
Net Cash (Debt)	-11,931	2,839	30,405	10,690	34,465	57,366
Net Cash Growth	-	-90.66%	184.44%	-68.98%	-39.92%	-22.01%
Net Cash Per Share	-584.85	139.62	1495.37	525.73	1695.11	2822.18
Filing Date Shares Outstanding	20.33	20.33	20.33	20.33	20.33	20.29
Total Common Shares Outstanding	20.33	20.33	20.33	20.33	20.33	20.29
Working Capital	66,715	66,504	83,061	74,124	93,935	102,869
Book Value Per Share	5349.14	5821.56	7269.69	6985.04	7422.22	7602.76
Tangible Book Value	108,189	117,689	146,957	137,711	144,262	146,231
Tangible Book Value Per Share	5320.89	5788.14	7227.60	6772.86	7095.04	7205.49
Land	16,133	15,952	16,647	18,202	18,269	18,447
Buildings	25,900	38,398	39,702	40,525	40,557	21,438
Machinery	341.54	2,714	2,580	2,573	2,189	1,983
Construction In Progress	2,666	3,694	1,024	175.4	2,046	7,431

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