iA, Inc. 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	5,190	1,123	10,366	14,487	21,794
Short-Term Investments	600	-	-	30	2,030
Cash & Short-Term Investments	5,790	1,123	10,366	14,517	23,824
Cash Growth	415.42%	-89.16%	-28.59%	-39.07%	267.75%
Accounts Receivable	3,930	7,496	5,318	13,856	14,079
Other Receivables	213.2	392.31	640.88	1,731	2,278
Receivables	4,364	8,296	6,448	16,245	21,393
Inventory	7,929	8,265	11,757	9,732	6,666
Prepaid Expenses	735.78	70.35	352.85	462.64	51.98
Other Current Assets	415.26	694.43	118.91	152.75	97.17
Total Current Assets	19,234	18,450	29,043	41,109	52,032
Property, Plant & Equipment	6,027	36,087	41,049	37,196	28,948
Long-Term Investments	54,183	79,002	70,868	79,503	73,359
Goodwill	17,782	1,238	2,403	2,403	2,403
Other Intangible Assets	4,652	1,682	1,761	1,850	1,753
Long-Term Accounts Receivable	-	-	-	-0	-0
Long-Term Deferred Tax Assets	-	139.51	941.6	692.58	868.7
Long-Term Deferred Charges	423.34	10.56	45.83	192.31	406.58
Other Long-Term Assets	3,415	7,493	1,313	2,514	4,449
Total Assets	105,816	144,407	147,744	165,636	164,332
Accounts Payable	2,316	5,976	2,756	3,621	6,889
Accrued Expenses	370.29	602.49	567.33	476.53	423.16
Short-Term Debt	26,040	34,235	25,039	23,780	15,300
Current Portion of Long-Term Debt	720	5,535	425	180.98	255.53
Current Portion of Leases	556.16	679.07	660.56	437.89	373.39
Other Current Liabilities	13,562	4,100	9,265	9,724	5,481
Total Current Liabilities	43,564	51,128	38,713	38,220	28,723
Long-Term Debt	1,275	1,995	5,915	3,146	7,674
Long-Term Leases	608.39	582.93	898.75	177.12	230.43
Pension & Post-Retirement Benefits	1,227	5,936	4,740	4,312	3,574
Long-Term Deferred Tax Liabilities	197.17	5,280	5,081	5,132	4,783
Other Long-Term Liabilities	44.05	170.89	198.18	32.5	3,035
Total Liabilities	46,916	65,092	55,546	51,019	48,020
Common Stock	37,572	31,533	29,477	29,477	29,477
Additional Paid-In Capital	62,492	56,069	50,142	50,142	50,142
Retained Earnings	-42,169	-29,741	-10,551	7,109	14,410
Treasury Stock	-6,581	-6,581	-6,581	-3,464	-158.49
Comprehensive Income & Other	606.13	19,280	13,422	13,452	7,814
Total Common Equity	51,919	70,560	75,909	96,717	101,684
Minority Interest	6,981	8,754	13,967	15,602	14,629
Shareholders' Equity	58,901	79,314	92,198	114,616	116,313
Total Liabilities & Equity	105,816	144,407	147,744	165,636	164,332
Total Debt	29,199	43,027	32,938	27,722	23,834
Net Cash (Debt)	-23,409	-41,904	-22,572	-13,205	-10.2
Net Cash Per Share	-64.74	-139.25	-78.74	-45.02	-0.03
Filing Date Shares Outstanding	363.74	304.67	284.11	292.11	294.25
Total Common Shares Outstanding	363.74	304.67	284.11	292.11	294.25
Working Capital	-24,329	-32,678	-9,670	2,889	23,309
Book Value Per Share	142.74	231.60	267.18	331.10	345.58
Tangible Book Value	29,486	67,640	71,745	92,464	97,529
Tangible Book Value Per Share	81.06	222.01	252.53	316.54	331.45
Land	-	28,203	33,633	27,190	24,442
Buildings	-	4,316	4,272	4,272	4,272
Machinery	7,428	8,251	9,105	8,973	15,607
Construction In Progress	-	2,562	1,268	4,395	307.97

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.