SPECO Balance Sheet

Financials in millions KRW. Fiscal year is January - December.

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	8,033	12,499	8,218	24,173	22,648
Short-Term Investments	16,044	19,531	28,879	15,432	8,283
Trading Asset Securities	-	-	-	-	260
Cash & Short-Term Investments	24,077	32,030	37,097	39,605	31,191
Cash Growth	-24.83%	-13.66%	-6.33%	26.98%	43.54%
Accounts Receivable	5,837	4,799	3,597	6,255	11,284
Other Receivables	210.71	132.02	402.54	127.52	281.69
Receivables	6,049	4,932	4,001	6,385	11,566
Inventory	8,909	16,832	13,631	8,111	15,768
Prepaid Expenses	655.25	322.23	813.27	711.08	3,559
Other Current Assets	1,983	2,732	2,590	952.73	1,101
Total Current Assets	41,672	56,848	58,133	55,765	63,184
Property, Plant & Equipment	7,540	8,815	9,385	10,966	10,257
Long-Term Investments	19,497	17,075	13,576	15,725	22,022
Other Intangible Assets	196.41	271.55	338.03	408.56	324.81
Long-Term Accounts Receivable	0	-0	-0	-0	-0
Long-Term Deferred Tax Assets	1,017	2,136	1,948	1,861	-
Other Long-Term Assets	2,368	1,568	1,633	1,055	135.98
Total Assets	72,291	86,713	85,012	85,780	95,924
Accounts Payable	3,706	3,944	3,133	3,929	4,738
Accrued Expenses	733.26	503.84	512.3	517.84	668.77
Short-Term Debt	-	3,000	8,000	8,149	8,004
Current Portion of Long-Term Debt	-	-	5,000	5,000	-
Current Portion of Leases	490.98	431.67	415.27	441.17	466.54
Current Income Taxes Payable	6.75	4.84	9.03	6.95	8
Other Current Liabilities	8,274	17,943	9,204	4,288	16,197
Total Current Liabilities	13,212	25,827	26,273	22,332	30,083
Long-Term Debt	10,000	10,000	-	5,000	10,000
Long-Term Leases	545.56	848.9	1,079	1,473	112.65
Pension & Post-Retirement Benefits	-	-	192.39	174.18	1,036
Long-Term Deferred Tax Liabilities	-	-	-	-	952.98
Other Long-Term Liabilities	2,889	3,792	10,161	6,066	148.28
Total Liabilities	26,646	40,469	37,705	35,045	42,333
Common Stock	7,328	7,328	7,328	7,328	7,328
Additional Paid-In Capital	14,196	14,196	14,196	14,196	14,196
Retained Earnings	23,643	23,748	25,598	27,402	27,152
Comprehensive Income & Other	-866.17	-1,548	-4,012	-2,706	516.16
Total Common Equity	44,300	43,724	43,109	46,219	49,192
Minority Interest	1,345	2,521	4,197	4,516	4,399
Shareholders' Equity	45,645	46,244	47,307	50,735	53,591
Total Liabilities & Equity	72,291	86,713	85,012	85,780	95,924
Total Debt	11,037	14,281	14,494	20,063	18,584
Net Cash (Debt)	13,040	17,750	22,603	19,542	12,607
Net Cash Growth	-26.53%	-21.47%	15.66%	55.01%	3091.21%
Net Cash Per Share	831.49	1213.13	1542.28	1333.44	860.23
Filing Date Shares Outstanding	18.77	14.66	14.66	14.66	14.66
Total Common Shares Outstanding	18.77	14.66	14.66	14.66	14.66
Working Capital	28,460	31,020	31,860	33,433	33,101
Book Value Per Share	2360.75	2983.43	2941.51	3153.73	3356.54
Tangible Book Value	44,104	43,452	42,771	45,811	48,867
Tangible Book Value Per Share	2350.29	2964.90	2918.45	3125.85	3334.38
Land	1,568	1,488	1,243	1,142	1,005
Buildings	13,164	13,249	11,676	11,586	10,955
Machinery	26,861	27,462	24,908	24,415	25,756

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