Fine Semitech Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	25,424	31,608	28,256	28,170	18,754	44,391
Short-Term Investments	-	-	44	632.12	2,243	-
Cash & Short-Term Investments	25,424	31,608	28,300	28,802	20,997	44,391
Cash Growth	0.57%	11.69%	-1.74%	37.17%	-52.70%	82.69%
Accounts Receivable	43,467	42,774	46,512	28,481	36,792	22,826
Other Receivables	6,444	5,963	5,229	2,180	228.36	1,711
Receivables	50,907	49,637	52,162	30,857	37,485	24,935
Inventory	75,606	66,845	56,098	39,231	39,588	36,091
Prepaid Expenses	2,084	2,117	2,016	1,655	1,874	1,016
Other Current Assets	7,813	4,728	5,111	4,613	2,197	2,728
Total Current Assets	161,834	154,934	143,687	105,158	102,142	109,161
Property, Plant & Equipment	314,110	303,123	267,369	203,814	191,049	175,833
Long-Term Investments	42,756	46,844	56,997	63,023	67,108	31,718
Goodwill	6,738	6,738	6,738	719.56	719.56	1,040
Other Intangible Assets	4,183	4,368	4,684	5,252	5,876	4,932
Long-Term Accounts Receivable	-	-	0	-0	-0	-0
Long-Term Deferred Tax Assets	10,743	12,049	8,124	2,644	1,419	2,168
Other Long-Term Assets	11,122	11,380	18,255	27,717	26,414	20,698
Total Assets	552,100	540,070	506,144	408,835	394,760	345,877
Accounts Payable	16,611	12,802	14,515	11,886	10,541	13,102
Accrued Expenses	5,414	5,773	5,200	5,130	3,384	1,791
Short-Term Debt	119,944	117,835	107,103	64,387	43,000	36,700
Current Portion of Long-Term Debt	10,488	10,123	9,423	6,347	16,976	5,718
Current Portion of Leases	1,063	971.63	1,251	1,026	885.85	382.29
Current Income Taxes Payable	4,720	163.24	2,241	209.8	962.27	4,521
Other Current Liabilities	19,389	26,820	19,462	11,477	14,325	11,814
Total Current Liabilities	177,628	174,489	159,195	100,463	90,073	74,029
Long-Term Debt	101,450	113,710	93,603	56,660	46,794	53,624
Long-Term Leases	1,285	1,516	2,112	2,318	2,002	793.52
Pension & Post-Retirement Benefits	2,536	1,791	1,328	1,295	2,665	3,547
Other Long-Term Liabilities	4,785	6,249	5,770	8,325	7,472	5,190
Total Liabilities	287,684	297,755	262,008	169,060	149,006	137,183
Common Stock	10,978	10,978	10,878	10,878	10,878	10,878
Additional Paid-In Capital	119,018	98,067	94,208	86,952	82,029	82,097
Retained Earnings	130,842	135,540	148,156	147,910	160,139	117,315
Treasury Stock	-719.29	-5,451	-5,976	-7,169	-7,169	-5,257
Comprehensive Income & Other	3,334	2,192	-590.38	597.76	-1,708	-561.64
Total Common Equity	263,453	241,326	246,677	239,169	244,171	204,472
Minority Interest	962.62	989.18	-2,541	605.04	1,583	4,222
Shareholders' Equity	264,416	242,315	244,136	239,775	245,753	208,694
Total Liabilities & Equity	552,100	540,070	506,144	408,835	394,760	345,877
Total Debt	234,230	244,155	213,492	130,738	109,658	97,218
Net Cash (Debt)	-208,806	-212,547	-185,192	-101,937	-88,661	-52,827
Net Cash Per Share	-10208.31	-10569.35	-9321.16	-5099.29	-4422.10	-2669.89
Filing Date Shares Outstanding	20.87	20.34	20.16	19.99	19.99	20.11
Total Common Shares Outstanding	20.87	20.34	20.36	19.99	19.99	20.11
Working Capital	-15,794	-19,554	-15,507	4,695	12,069	35,132
Book Value Per Share	12621.61	11862.17	12117.47	11964.25	12214.43	10167.89
Tangible Book Value	252,532	230,220	235,255	233,198	237,575	198,500
Tangible Book Value Per Share	12098.40	11316.27	11556.40	11665.53	11884.49	9870.94
Land	75,440	75,247	68,635	58,434	58,644	57,728
Buildings	83,278	83,810	69,725	40,573	43,188	43,643
Machinery	61,325	58,381	45,259	43,084	36,623	33,565
Construction In Progress	43,333	35,282	42,834	20,620	10,690	10,331

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