CAELUM Co., Ltd. (KOSDAQ:258610)

CAELUM 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	14,479	7,660	3,685	2,879	4,616	5,854
Short-Term Investments	1,074	832.23	1,445	1,434	1,762	-
Trading Asset Securities	-	-	3,991	3,879	1,007	1,889
Cash & Short-Term Investments	15,553	8,492	9,120	8,192	7,386	7,743
Cash Growth	35.06%	-6.89%	11.33%	10.92%	-4.61%	-50.72%
Accounts Receivable	9,771	20,158	10,348	20,456	5,552	7,480
Other Receivables	454.52	119.31	164.14	210.63	192.88	25.52
Receivables	10,235	20,287	10,554	20,728	5,745	8,005
Inventory	6,482	5,667	3,596	3,065	1,695	389.89
Prepaid Expenses	140.25	1,088	206.53	360.1	104.47	124.03
Other Current Assets	529.31	976.55	3,377	5,590	2,443	9,668
Total Current Assets	32,940	36,511	26,853	37,936	17,374	25,930
Property, Plant & Equipment	44,148	45,483	40,881	45,977	20,642	25,539
Long-Term Investments	874.8	499.06	475.43	8,763	303.36	1,605
Goodwill	-	-	-	5,009	22,795	33,489
Other Intangible Assets	2,081	2,173	12,665	24,310	25,631	27,007
Long-Term Deferred Tax Assets	-	-	-	-	218.95	3,811
Other Long-Term Assets	1,854	2,068	7,848	6,875	7,418	16,663
Total Assets	81,958	86,794	88,722	128,870	94,383	134,044
Accounts Payable	6,001	9,962	2,654	6,378	1,835	590.61
Accrued Expenses	900.66	1,053	984.95	999.95	414.71	346.71
Short-Term Debt	7,800	6,200	9,165	6,730	10,989	22,642
Current Portion of Long-Term Debt	5,000	-	2,710	2,710	2,710	-
Current Portion of Leases	59.32	52	71.66	685.95	652.08	663.29
Current Unearned Revenue	580.04	803.02	351.77	78.34	221.45	-
Other Current Liabilities	2,295	3,252	2,207	5,681	6,177	34,767
Total Current Liabilities	22,637	21,322	18,145	23,263	22,999	59,010
Long-Term Debt	10,000	15,000	9,945	12,624	5,420	8,130
Long-Term Leases	56.22	19.72	28.21	647.68	1,097	1,272
Pension & Post-Retirement Benefits	2,055	2,025	1,658	1,213	189.48	237.2
Long-Term Deferred Tax Liabilities	2,762	2,783	2,776	831.46	1,354	4,728
Other Long-Term Liabilities	17.06	664.63	194.03	194.03	164	-0
Total Liabilities	37,528	41,814	32,746	38,773	31,223	73,377
Common Stock	13,394	13,394	13,394	11,073	9,117	7,237
Additional Paid-In Capital	53,061	53,061	44,008	81,328	64,454	35,957
Retained Earnings	-29,074	-28,377	-35,710	-38,840	-21,963	441.72
Treasury Stock	-1,475	-1,475	-1,475	-1,475	-1,475	-1,475
Comprehensive Income & Other	8,060	8,060	3,014	3,013	3,381	2,199
Total Common Equity	43,966	44,663	23,231	55,100	53,514	44,360
Minority Interest	464.05	317.04	2,219	6,400	9,646	16,307
Shareholders' Equity	44,430	44,980	55,977	90,097	63,160	60,668
Total Liabilities & Equity	81,958	86,794	88,722	128,870	94,383	134,044
Total Debt	22,916	21,272	21,920	23,397	20,868	32,708
Net Cash (Debt)	-7,362	-12,779	-12,800	-15,205	-13,482	-24,965
Net Cash Per Share	-174.40	-352.77	-518.26	-686.60	-896.70	-1975.21
Filing Date Shares Outstanding	41.51	26.53	26.53	21.89	17.98	14.22
Total Common Shares Outstanding	41.51	26.53	26.53	21.89	17.98	14.22
Working Capital	10,304	15,189	8,708	14,673	-5,625	-33,079
Book Value Per Share	1059.07	1683.58	875.69	2517.36	2977.03	3120.49
Tangible Book Value	41,885	42,490	10,565	25,781	5,087	-16,136
Tangible Book Value Per Share	1008.94	1601.67	398.27	1177.85	283.00	-1135.04
Land	-	25,568	19,193	19,193	13,271	14,806
Buildings	-	9,899	9,899	9,899	5,329	6,925
Machinery	-	33,217	29,909	29,544	5,232	7,283
Construction In Progress	-	-	3,287	5,055	-	-

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