HANDYSOFT, Inc. (KOSDAQ:220180)

HANDYSOFT Balance Sheet

Financials in millions KRW. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2019
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2019
Cash & Equivalents	53,638	22,594	11,531	48,847	45,943	36,244
Short-Term Investments	50	50	1,699	710.52	748.52	980.67
Trading Asset Securities	2,099	21,595	41,374	1,952	-	3,781
Cash & Short-Term Investments	55,786	44,239	54,604	51,510	46,692	41,005
Cash Growth	37.48%	-18.98%	6.01%	10.32%	13.87%	407.85%
Accounts Receivable	2,773	2,518	3,323	7,744	4,582	4,725
Other Receivables	80.04	114.19	92.52	304.08	43.67	3,864
Receivables	2,853	2,632	3,416	8,048	4,625	17,922
Inventory	6,140	5,535	1,425	2,278	4,210	1,265
Prepaid Expenses	179.9	216.38	183.38	161.56	53.49	40.89
Other Current Assets	216.78	440.74	398.81	241.88	260.22	1,273
Total Current Assets	65,176	53,063	60,027	62,239	55,840	61,507
Property, Plant & Equipment	1,214	1,280	1,293	1,949	1,447	2,009
Long-Term Investments	16,569	17,018	2,113	688.57	8,114	674.48
Goodwill	1,078	2,968	2,968	3,498	-	-
Other Intangible Assets	1,009	1,195	1,446	1,658	713.06	102.29
Long-Term Accounts Receivable	-	-	-	-	-	11.6
Long-Term Deferred Tax Assets	4,462	4,462	2,557	2,080	1,678	-
Other Long-Term Assets	468.98	771.89	688.29	644.93	334.12	1,650
Total Assets	90,027	83,808	75,143	78,257	73,628	65,955
Accounts Payable	2,001	5,581	2,463	5,105	2,067	3,051
Accrued Expenses	406.7	550.6	493.19	646.7	185.58	275.24
Short-Term Debt	-	-	-	-	-	915.36
Current Portion of Leases	339.86	482.75	478.98	548.38	283.01	590.3
Current Unearned Revenue	16.19	21.19	2,020	3,310	6,842	1,354
Other Current Liabilities	7,851	8,024	1,241	1,319	737.5	2,175
Total Current Liabilities	10,615	14,660	6,696	10,929	10,115	8,361
Long-Term Leases	223	231.44	113.86	521.64	486.22	1,707
Long-Term Unearned Revenue	-	-	-	21.67	-	-
Long-Term Deferred Tax Liabilities	62.59	100.14	150.22	201.7	-	-
Other Long-Term Liabilities	235.13	236.81	200.7	417.16	377.08	238.39
Total Liabilities	11,135	15,228	7,161	12,091	10,979	10,306
Common Stock	11,965	9,704	9,704	9,704	9,704	9,700
Additional Paid-In Capital	47,782	70,061	70,055	70,055	70,055	69,908
Retained Earnings	17,503	-12,970	-13,819	-15,887	-17,110	-24,156
Comprehensive Income & Other	1,389	1,389	1,389	0	-	196.35
Total Common Equity	78,639	68,185	67,329	63,872	62,649	55,648
Minority Interest	252.69	395.24	653.27	2,293	-	-
Shareholders' Equity	78,892	68,580	67,982	66,165	62,649	55,648
Total Liabilities & Equity	90,027	83,808	75,143	78,257	73,628	65,955
Total Debt	562.86	714.19	592.85	1,070	769.23	3,213
Net Cash (Debt)	55,224	43,525	54,011	50,440	45,923	37,793
Net Cash Growth	38.92%	-19.41%	7.08%	9.84%	21.51%	-
Net Cash Per Share	2820.23	2242.63	2782.93	2598.90	2366.47	2379.69
Filing Date Shares Outstanding	19.49	19.41	19.41	19.41	19.41	19.4
Total Common Shares Outstanding	19.49	19.41	19.41	19.41	19.41	19.4
Working Capital	54,562	38,403	53,331	51,310	45,725	53,146
Book Value Per Share	4034.08	3513.23	3469.14	3291.03	3228.00	2868.48
Tangible Book Value	76,552	64,022	62,915	58,717	61,936	55,546
Tangible Book Value Per Share	3927.02	3298.76	3241.70	3025.38	3191.26	2863.20
Land	133.34	133.34	133.34	133.34	133.34	22.65
Buildings	200.01	200.01	200.01	200.01	200.01	675.88
Machinery	882.82	710.62	651.05	577.72	255	477.69

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