POINT ENGINEERING Co.,Ltd. (KOSDAQ:256630)

POINT ENGINEERING 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	5,841	3,487	3,816	9,024	16,150	20,256
Short-Term Investments	27,876	33,613	32,413	29,837	17,000	20,088
Trading Asset Securities	7,044	-	-	1,649	-	-
Cash & Short-Term Investments	40,761	37,100	36,229	40,509	33,150	40,344
Cash Growth	8.93%	2.40%	-10.57%	22.20%	-17.83%	43.30%
Accounts Receivable	5,146	4,641	4,097	4,741	7,053	7,512
Other Receivables	682.76	898.76	771.28	670.77	255.19	519.79
Receivables	5,829	5,539	4,868	5,412	7,612	8,032
Inventory	2,011	2,413	1,735	3,621	3,927	3,938
Prepaid Expenses	654.36	539.53	283.93	560.61	393.78	370.96
Other Current Assets	928.71	1,178	763.07	688.33	793.45	1,410
Total Current Assets	50,184	46,770	43,879	50,791	45,876	54,094
Property, Plant & Equipment	42,502	43,820	46,922	45,430	48,394	44,859
Long-Term Investments	2,582	2,514	2,364	2,242	4,097	2,901
Other Intangible Assets	1,283	1,445	1,449	1,761	1,666	1,533
Long-Term Deferred Tax Assets	3,629	3,308	3,326	1,977	1,475	950.81
Long-Term Deferred Charges	-	-	-	49.22	114.84	1,090
Other Long-Term Assets	19.75	21.75	24.75	32.75	48.06	60.85
Total Assets	100,199	97,878	97,964	102,281	101,675	105,489
Accounts Payable	948.28	890.45	380	969.54	1,584	1,793
Accrued Expenses	792.7	686.21	657.01	649.07	1,339	1,328
Short-Term Debt	8,000	6,500	14,500	11,000	9,500	13,800
Current Portion of Long-Term Debt	4,333	333.2	166.7	5,100	400	100
Current Portion of Leases	230.59	273.55	267.38	279.59	326.79	339.37
Current Income Taxes Payable	-	1.23	-	166.1	9.21	1,577
Other Current Liabilities	1,804	869.21	932.74	2,110	990.41	1,515
Total Current Liabilities	16,108	9,554	16,904	20,274	14,149	20,452
Long-Term Debt	10,050	14,300	8,833	3,000	8,100	6,500
Long-Term Leases	178.94	265.31	287.44	296.97	187.32	269.61
Long-Term Unearned Revenue	568.2	1,066	838.92	528.33	656.9	442.22
Pension & Post-Retirement Benefits	396.95	292.78	212.66	200.41	564.82	480.16
Other Long-Term Liabilities	0	-	-0	-0	0	-0
Total Liabilities	27,302	25,477	27,076	24,300	23,658	28,144
Common Stock	5,800	5,800	5,800	5,800	5,766	5,672
Additional Paid-In Capital	22,776	22,253	22,215	21,275	20,694	17,964
Retained Earnings	47,721	47,360	46,039	53,136	53,473	51,680
Treasury Stock	-3,979	-3,920	-3,920	-3,920	-3,703	-
Comprehensive Income & Other	463.87	787.14	632.2	1,494	1,600	1,919
Total Common Equity	72,782	72,279	70,766	77,784	77,831	77,235
Minority Interest	114.22	121.34	121.74	197.52	185.9	110.18
Shareholders' Equity	72,896	72,401	70,888	77,982	78,017	77,345
Total Liabilities & Equity	100,199	97,878	97,964	102,281	101,675	105,489
Total Debt	22,793	21,672	24,055	19,677	18,514	21,009
Net Cash (Debt)	17,968	15,429	12,174	20,833	14,636	19,335
Net Cash Growth	37.02%	26.73%	-41.56%	42.34%	-24.30%	105.71%
Net Cash Per Share	315.81	270.93	213.89	366.11	254.35	338.24
Filing Date Shares Outstanding	56.87	56.92	56.92	56.92	56.66	56.72
Total Common Shares Outstanding	56.87	56.92	56.92	56.92	56.66	56.72
Working Capital	34,075	37,216	26,975	30,517	31,727	33,642
Book Value Per Share	1279.86	1269.90	1243.32	1366.63	1373.72	1361.65
Tangible Book Value	71,499	70,834	69,317	76,024	76,165	75,702
Tangible Book Value Per Share	1257.30	1244.52	1217.86	1335.69	1344.32	1334.62
Land	5,453	5,453	5,444	5,281	5,281	5,281
Buildings	20,294	20,281	20,277	19,772	19,755	19,739
Machinery	48,800	45,683	43,412	30,523	31,737	32,079
Construction In Progress	1,069	943.62	314.61	8,486	7,518	369.4

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