SP Systems Co.,Ltd. (KOSDAQ:317830)

SP Systems 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	6,531	21,358	27,111	18,747	8,896	6,964
Short-Term Investments	20,144	8,857	4,394	5,174	9,700	7,750
Cash & Short-Term Investments	30,115	30,215	31,505	23,921	18,596	14,714
Cash Growth	-5.93%	-4.10%	31.70%	28.63%	26.38%	-0.64%
Accounts Receivable	11,698	11,858	13,192	7,236	5,044	7,572
Other Receivables	-	614.07	417.72	557.23	105.93	36.61
Receivables	11,698	12,558	13,696	7,845	5,201	7,664
Inventory	2,086	1,970	1,541	1,817	1,909	1,672
Prepaid Expenses	-	256.47	681.91	99.98	295.25	82.43
Other Current Assets	11,990	13,129	11,931	6,125	5,766	5,060
Total Current Assets	55,888	58,128	59,356	39,808	31,767	29,192
Property, Plant & Equipment	24,824	25,664	26,023	24,588	20,628	19,729
Long-Term Investments	712.3	703.51	816.31	672.22	638.7	452.81
Goodwill	-	11,060	11,060	11,060	11,720	1,040
Other Intangible Assets	12,246	1,500	1,449	1,475	1,654	704.23
Long-Term Deferred Tax Assets	-	-	109.41	-	-	-
Long-Term Deferred Charges	-	-	796.36	796.36	-	158.28
Other Long-Term Assets	922.41	913.14	743.81	1,004	1,355	1,184
Total Assets	94,594	98,572	100,924	80,004	68,334	52,926
Accounts Payable	3,513	3,815	4,269	3,022	2,356	6,073
Accrued Expenses	-	1,288	1,176	1,056	787.99	363.38
Short-Term Debt	11,900	11,900	8,900	10,930	19,471	6,843
Current Portion of Long-Term Debt	-	-	2,067	851.01	104.16	1,704
Current Portion of Leases	391.66	737.49	683.72	578.19	128.01	112.35
Current Income Taxes Payable	-	-	-	78.93	-	-
Current Unearned Revenue	-	149.2	44.43	70.76	0.24	-
Other Current Liabilities	10,031	10,169	9,955	7,047	6,947	2,868
Total Current Liabilities	25,836	28,060	27,094	23,634	29,794	17,965
Long-Term Debt	2,200	2,200	2,200	4,067	4,868	1,005
Long-Term Leases	451.78	307.2	963.73	485.28	306.03	306.91
Pension & Post-Retirement Benefits	1,393	989.38	1,254	991.68	1,583	1,773
Long-Term Deferred Tax Liabilities	-	-	-	-	-	233.85
Other Long-Term Liabilities	603.05	587.25	435.54	345.49	1,190	944.91
Total Liabilities	30,485	32,143	31,947	29,524	37,740	22,229
Common Stock	1,077	1,077	1,077	918.11	814.57	814.57
Additional Paid-In Capital	32,563	32,563	32,563	29,982	13,543	13,188
Retained Earnings	15,180	17,419	19,606	20,555	18,477	19,308
Treasury Stock	-2,177	-2,177	-2,177	-2,490	-2,647	-2,647
Comprehensive Income & Other	5,503	5,503	5,442	-543.63	-438.71	33.79
Total Common Equity	52,145	54,385	56,511	48,422	29,749	30,697
Minority Interest	11,965	12,043	12,467	1,949	844.44	-
Shareholders' Equity	64,109	66,428	68,977	50,480	30,594	30,697
Total Liabilities & Equity	94,594	98,572	100,924	80,004	68,334	52,926
Total Debt	14,943	15,145	14,814	16,911	24,876	9,972
Net Cash (Debt)	15,171	15,070	16,691	7,010	-6,280	4,742
Net Cash Growth	-8.99%	-9.71%	138.12%	-	-	474.28%
Net Cash Per Share	1494.32	1481.71	1817.18	892.56	-847.25	639.77
Filing Date Shares Outstanding	10.11	10.17	10.17	8.49	7.41	7.41
Total Common Shares Outstanding	10.11	10.17	10.17	8.49	7.41	7.41
Working Capital	30,052	30,068	32,262	16,174	1,973	11,227
Book Value Per Share	5158.66	5347.20	5556.20	5702.40	4013.33	4141.24
Tangible Book Value	39,898	41,825	44,002	35,887	16,375	28,954
Tangible Book Value Per Share	3947.15	4112.34	4326.32	4226.24	2209.13	3905.99
Land	-	10,668	10,668	10,668	10,668	10,668
Buildings	-	11,786	11,596	11,521	11,514	10,808
Machinery	-	13,943	13,257	11,408	8,038	7,204
Construction In Progress	-	1,994	939.64	643.8	12	-

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