According to the last reported balance sheet, Dentium had liabilities of ₩276.2b due within 12 months, and liabilities of ₩64.0b due beyond 12 months. Offsetting these obligations, it had cash of ₩111.2b as well as receivables valued at ₩184.2b due within 12 months. So its liabilities outweigh the sum of its cash and (near-term) receivables by ₩44.8b.