MOA Life Plus Co. Ltd. (KOSDAQ:142760)

MOA Life Plus 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	11,209	2,212	18,940	12,153	59,128	38,253
Short-Term Investments	3,142	33,941	398.74	20,726	6,288	3,561
Cash & Short-Term Investments	14,351	36,153	19,338	32,879	65,417	41,814
Cash Growth	-65.01%	86.95%	-41.18%	-49.74%	56.45%	-14.30%
Accounts Receivable	3,214	4,065	8,065	19,010	17,297	17,549
Other Receivables	571.16	420.55	154.2	2,187	403.37	130.53
Receivables	14,855	7,906	8,319	21,298	18,413	18,017
Inventory	3,938	1,403	1,762	15,918	9,542	12,994
Prepaid Expenses	361.18	310.19	77.2	385.82	65.83	172.54
Other Current Assets	1,261	597.77	340.89	1,291	3,702	529.75
Total Current Assets	34,766	46,370	29,837	71,771	97,139	73,527
Property, Plant & Equipment	1,752	2,408	2,610	45,719	46,218	51,425
Long-Term Investments	12,774	8,031	15,468	13,485	8,335	3,727
Goodwill	-	-	-	8,000	15,299	35,679
Other Intangible Assets	1,250	1,399	110.09	5,884	15,036	20,733
Long-Term Accounts Receivable	-	-	-0	-	0	-
Long-Term Deferred Tax Assets	-	-	-	1,532	1,679	1,492
Long-Term Deferred Charges	-	-	-	-	3.94	19.7
Other Long-Term Assets	886.7	1,042	1,047	2,025	5,141	3,790
Total Assets	52,429	62,250	49,072	148,417	188,850	190,693
Accounts Payable	110.09	90.62	603.95	3,085	7,424	5,904
Accrued Expenses	490.42	371.74	369.49	659.89	726.59	853.05
Short-Term Debt	9,857	-	-	39,057	15,817	40,981
Current Portion of Long-Term Debt	-	13,942	5,919	1,967	12,804	5,695
Current Portion of Leases	828.85	756.43	704.84	930.93	637.74	712.1
Other Current Liabilities	7,453	5,467	4,929	19,268	9,289	9,121
Total Current Liabilities	18,739	20,628	12,526	64,969	46,698	63,265
Long-Term Debt	-	-	-	10,739	29,213	24,854
Long-Term Leases	107.12	642.58	97.62	824.37	157.84	670.81
Pension & Post-Retirement Benefits	-	-	-	2,088	2,770	2,377
Long-Term Deferred Tax Liabilities	-	-	-	2,027	3,779	4,338
Other Long-Term Liabilities	491.93	471.64	655.09	449.2	7,916	1,901
Total Liabilities	19,338	21,743	13,278	81,096	90,534	97,405
Common Stock	19,527	18,867	16,138	15,724	14,329	13,706
Additional Paid-In Capital	175,631	174,190	165,208	181,951	183,203	151,738
Retained Earnings	-166,843	-157,740	-150,746	-158,731	-135,676	-115,931
Treasury Stock	-	-	-	-22,651	-22,651	-22,651
Comprehensive Income & Other	1,678	1,988	2,390	5,105	4,943	3,741
Total Common Equity	29,993	37,306	32,989	21,398	44,148	30,604
Minority Interest	3,098	3,202	2,805	45,634	53,202	62,684
Shareholders' Equity	33,091	40,507	35,794	67,321	98,316	93,288
Total Liabilities & Equity	52,429	62,250	49,072	148,417	188,850	190,693
Total Debt	10,793	15,341	6,721	53,518	58,630	72,912
Net Cash (Debt)	3,558	20,811	12,617	-20,639	6,787	-31,098
Net Cash Growth	-88.18%	64.95%	-	-	-	-
Net Cash Per Share	93.64	512.36	343.43	-689.98	251.21	-1506.02
Filing Date Shares Outstanding	39.4	37.73	32.28	31.45	28.66	27.41
Total Common Shares Outstanding	39.4	37.73	32.28	31.45	28.66	27.41
Working Capital	16,027	25,741	17,311	6,803	50,441	10,263
Book Value Per Share	761.31	988.62	1022.12	680.40	1540.51	1116.42
Tangible Book Value	28,743	35,906	32,879	7,513	13,813	-25,808
Tangible Book Value Per Share	729.57	951.54	1018.71	238.91	482.00	-941.48
Land	4.25	4.25	698.35	10,252	10,252	11,289
Buildings	116.78	116.78	582.8	22,309	22,309	23,523
Machinery	4,801	4,824	4,399	23,628	22,089	22,022
Construction In Progress	-	-	-	-	32.85	-

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