IR&PR

Financial Statements

Consolidated financial statements

Device Engineering Co., Ltd. and Consolidated Subsidiaries / As at December 31, 2023 [Unit:Million KRW]

Assets 2023 2022 Liabilities and Equity 2023 2022
Ⅰ. Current assets 108,293 117,851 Ⅰ. Current liabilities 33,978 15,268
Cash and cash equivalents 5,142 16,629 Accounts payable and other payables 4,387 6,571
Accounts receivable and other receivables 4,241 5,912 Other financial liabilities 9 30
Other current financial assets 87,000 80,089 Other current liabilities 5,659 5,430
Other current assets 993 415 Liquidity
bond with warrant		 10,409 -
Inventory 10,918 14,806 Liquidity convertible bonds 10,409 -
Other provisions 2,169 3,083
Accrued income taxes 936 154
Ⅱ. Non-current assets 74,311 50,496 Ⅱ. Non-current liabilities 10,122 18,653
Non-current accounts receivable and other receivables 10,619 12,492 Non-current other liabilities 119 149
Other non-current financial assets 12,220 16,754 Other financial liabilities 2 13
Derivative assets - 55 long-term loan/borrowing 10,000 -
Other non-current assets 13 21 Convertible bonds - 9,245
Property, plant, and equipment 47,418 17,462 Warrants - 9,245
Intangible assets 3,330 3,522 Deferred tax assets - -
Deferred tax liabilities 712 190 Total liabilities 44,100 33,920
Ⅰ. Share capital 3,518 3,518
Ⅱ. Capital reserves 20,280 20,280
Ⅲ. Other capital adjustments (4,036) (2,454)
Ⅳ. Accumulated other comprehensive income 3,419 2,934
Ⅴ. Retained earnings 115,322 110,147
Total equity 138,504 134,426
Total assets 182,604 168,347 Total liabilities and equity 182,604 168,347

Separate statement of financial position

Device Engineering Co., Ltd. / As at December 31, 2023 [Unit:Million KRW]

Assets 2023 2022 Liabilities and Equity 2023 2022
Ⅰ. Current assets 107,473 117,357 Ⅰ. Current liabilities 33,959 15,267
Cash and cash equivalents 4,322 16,136 Accounts payable and other payables 4,369 6,570
Accounts receivable and other receivables 4,241 5,912 Other financial liabilities 9 30
Other current financial assets 87,000 80,089 Other current liabilities 5,657 5,429
Other current assets 993 414 Liquidity
bond with warrant		 10,409 -
Inventory 10,918 14,806 Liquidity convertible bonds 10,409 -
Other provisions 2,169 3,083
Accrued income taxes 936 155
Ⅱ. Non-current assets 74,910 51,099 Ⅱ. Non-current liabilities 10,119 18,640
Non-current accounts receivable and other receivables
and other receivables		 10,619 12,492 Non-current other liabilities 119 149
Other non-current financial assets 7,855 12,356 long-term loan/borrowing 10,000 -
Derivative assets - 55 Convertible bonds - 9,245
Subsidiary Investment Shares 5,000 5,000 Warrants - 9,245
Other non-current assets 13 21 Deferred tax liabilities - -
Property, plant, and equipment 47,382 17,462 Total liabilities 44,078 33,907
Intangible assets 3,330 3,522 Ⅰ. Share capital 3,518 3,518
Deferred tax assets 712 190 Ⅱ. Capital reserves 20,280 20,280
Ⅲ. Other capital adjustments (4,021) (2,439)
Ⅳ. Accumulated other comprehensive income 3,419 2,934
Ⅴ. Retained earnings 115,107 110,255
Total equity 138,305 134,549
Total assets 182,383 168,456 Total liabilities and equity 182,383 168,456