ESTsoft Corp. (KOSDAQ:047560)

ESTsoft Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	55,538	36,679	42,716	40,596	46,934	38,483
Short-Term Investments	10,474	21,459	29,090	27,617	23,645	14,762
Trading Asset Securities	17,679	19,289	12,340	7,741	24,977	31,453
Cash & Short-Term Investments	83,690	77,427	84,146	75,954	95,557	84,699
Cash Growth	-0.27%	-7.99%	10.79%	-20.51%	12.82%	55.50%
Accounts Receivable	10,796	16,063	12,685	12,335	8,612	10,083
Other Receivables	2,146	2,125	1,678	648.41	1,190	592.77
Receivables	12,941	18,188	14,363	12,983	9,803	10,675
Inventory	4,427	4,395	3,555	2,957	2,473	1,948
Prepaid Expenses	4,054	3,734	3,895	2,691	2,363	1,705
Other Current Assets	2,991	1,062	989.2	650.73	1,234	1,132
Total Current Assets	108,103	104,805	106,948	95,236	111,429	100,158
Property, Plant & Equipment	80,420	81,630	82,239	82,298	64,214	65,115
Long-Term Investments	354.98	742.52	938.65	2,684	2,594	4,297
Other Intangible Assets	1,740	2,011	2,022	1,933	1,451	2,005
Long-Term Deferred Tax Assets	6,667	5,996	5,576	5,145	4,530	5,068
Other Long-Term Assets	1,919	1,324	1,366	1,356	808	720.51
Total Assets	199,204	196,509	199,089	188,652	185,026	177,487

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accrued Expenses	3,271	3,722	3,590	2,792	2,984	3,623
Short-Term Debt	44,078	35,069	1,362	-	-	1,500
Current Portion of Long-Term Debt	-	-	28,000	23,000	17,000	23,000
Current Portion of Leases	724.01	807.01	569.52	453.33	289.29	281.69
Current Income Taxes Payable	-	171.02	134.58	132.6	84.14	611.98
Current Unearned Revenue	15,347	13,349	12,372	9,354	9,439	8,931
Other Current Liabilities	39,410	31,457	22,533	21,856	11,924	12,311
Total Current Liabilities	102,831	84,575	68,562	57,588	41,721	50,259
Long-Term Debt	-	-	-	8,597	22,640	-
Long-Term Leases	783.63	1,150	1,355	1,608	1,603	2,495
Long-Term Unearned Revenue	2,100	1,343	2,361	1,355	1,556	1,690
Pension & Post-Retirement Benefits	11,751	11,577	11,884	9,440	8,177	10,058
Long-Term Deferred Tax Liabilities	5,557	5,282	3,033	4,814	1,345	1,274
Other Long-Term Liabilities	9,155	19,741	17,970	3,490	24,465	22,299
Total Liabilities	132,177	123,668	105,164	86,893	101,506	88,075

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	5,877	5,866	5,804	5,704	5,688	5,688
Additional Paid-In Capital	26,718	24,424	24,968	36,649	24,064	24,048
Retained Earnings	-19,084	-18,358	-1,668	-5,627	2,373	10,400
Treasury Stock	-11,030	-10,884	-10,884	-13,713	-12,701	-10,095
Comprehensive Income & Other	49,805	49,160	50,583	48,355	31,891	32,252
Total Common Equity	52,286	50,209	68,804	71,369	51,315	62,293
Minority Interest	12,058	16,102	19,711	15,785	32,204	27,386
Shareholders' Equity	67,027	72,841	93,925	101,759	83,521	89,412
Total Liabilities & Equity	199,204	196,509	199,089	188,652	185,026	177,487

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	45,586	37,026	31,287	33,659	41,532	27,277
Net Cash (Debt)	38,105	40,401	52,859	42,295	54,024	57,421
Net Cash Growth	-23.43%	-23.57%	24.98%	-21.71%	-5.92%	195.22%
Net Cash Per Share	3666.25	3908.42	5167.40	4345.60	5435.16	5875.66
Filing Date Shares Outstanding	10.41	10.41	10.28	9.74	9.82	10.05
Total Common Shares Outstanding	10.41	10.41	10.28	9.74	9.82	10.05
Working Capital	5,272	20,230	38,386	37,648	69,708	49,899
Book Value Per Share	5024.09	4825.00	6692.12	7329.93	5228.14	6196.38
Tangible Book Value	50,547	48,197	66,782	69,435	49,864	60,287
Tangible Book Value Per Share	4856.94	4631.72	6495.43	7131.37	5080.28	5996.92
Land	64,451	64,422	64,364	64,305	45,509	45,451
Buildings	10,744	22,906	22,779	22,443	22,758	20,470
Machinery	3,708	20,787	19,408	17,889	16,612	18,159
Construction In Progress	23.82	27.96	413.99	-	-	960.9

Data Source: S&P Global Market Intelligence Last updated: Aug 14, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 12, 2026

Data Sources Report a data error