ESTsoft 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	40,688	36,679	42,716	40,596	46,934	38,483
Short-Term Investments	28,473	21,459	29,090	27,617	23,645	14,762
Trading Asset Securities	18,585	19,289	12,340	7,741	24,977	31,453
Cash & Short-Term Investments	87,746	77,427	84,146	75,954	95,557	84,699
Cash Growth	2.40%	-7.99%	10.79%	-20.51%	12.82%	55.50%
Accounts Receivable	11,509	16,063	12,685	12,335	8,612	10,083
Other Receivables	906.19	2,125	1,678	648.41	1,190	592.77
Receivables	12,415	18,188	14,363	12,983	9,803	10,675
Inventory	4,607	4,395	3,555	2,957	2,473	1,948
Prepaid Expenses	4,029	3,734	3,895	2,691	2,363	1,705
Other Current Assets	1,234	1,062	989.2	650.73	1,234	1,132
Total Current Assets	110,031	104,805	106,948	95,236	111,429	100,158
Property, Plant & Equipment	81,112	81,630	82,239	82,298	64,214	65,115
Long-Term Investments	407.18	742.52	938.65	2,684	2,594	4,297
Other Intangible Assets	1,890	2,011	2,022	1,933	1,451	2,005
Long-Term Deferred Tax Assets	6,714	5,996	5,576	5,145	4,530	5,068
Other Long-Term Assets	1,316	1,324	1,366	1,356	808	720.51
Total Assets	201,469	196,509	199,089	188,652	185,026	177,487
Accrued Expenses	3,451	3,722	3,590	2,792	2,984	3,623
Short-Term Debt	43,817	35,069	1,362	-	-	1,500
Current Portion of Long-Term Debt	-	-	28,000	23,000	17,000	23,000
Current Portion of Leases	780.9	807.01	569.52	453.33	289.29	281.69
Current Income Taxes Payable	72.91	171.02	134.58	132.6	84.14	611.98
Current Unearned Revenue	14,201	13,349	12,372	9,354	9,439	8,931
Other Current Liabilities	31,893	31,457	22,533	21,856	11,924	12,311
Total Current Liabilities	94,216	84,575	68,562	57,588	41,721	50,259
Long-Term Debt	-	-	-	8,597	22,640	-
Long-Term Leases	975.59	1,150	1,355	1,608	1,603	2,495
Long-Term Unearned Revenue	1,242	1,343	2,361	1,355	1,556	1,690
Pension & Post-Retirement Benefits	11,658	11,577	11,884	9,440	8,177	10,058
Long-Term Deferred Tax Liabilities	5,083	5,282	3,033	4,814	1,345	1,274
Other Long-Term Liabilities	15,334	19,741	17,970	3,490	24,465	22,299
Total Liabilities	128,508	123,668	105,164	86,893	101,506	88,075
Common Stock	5,869	5,866	5,804	5,704	5,688	5,688
Additional Paid-In Capital	25,076	24,424	24,968	36,649	24,064	24,048
Retained Earnings	-18,188	-18,358	-1,668	-5,627	2,373	10,400
Treasury Stock	-10,884	-10,884	-10,884	-13,713	-12,701	-10,095
Comprehensive Income & Other	49,616	49,160	50,583	48,355	31,891	32,252
Total Common Equity	51,489	50,209	68,804	71,369	51,315	62,293
Minority Interest	14,497	16,102	19,711	15,785	32,204	27,386
Shareholders' Equity	72,962	72,841	93,925	101,759	83,521	89,412
Total Liabilities & Equity	201,469	196,509	199,089	188,652	185,026	177,487
Total Debt	45,574	37,026	31,287	33,659	41,532	27,277
Net Cash (Debt)	42,172	40,401	52,859	42,295	54,024	57,421
Net Cash Growth	-17.16%	-23.57%	24.98%	-21.71%	-5.92%	195.22%
Net Cash Per Share	4080.16	3908.42	5167.40	4345.60	5435.16	5875.66
Filing Date Shares Outstanding	10.29	10.41	10.28	9.74	9.82	10.05
Total Common Shares Outstanding	10.29	10.41	10.28	9.74	9.82	10.05
Working Capital	15,815	20,230	38,386	37,648	69,708	49,899
Book Value Per Share	5002.97	4825.00	6692.12	7329.93	5228.14	6196.38
Tangible Book Value	49,600	48,197	66,782	69,435	49,864	60,287
Tangible Book Value Per Share	4819.38	4631.72	6495.43	7131.37	5080.28	5996.92
Land	64,437	64,422	64,364	64,305	45,509	45,451
Buildings	10,965	22,906	22,779	22,443	22,758	20,470
Machinery	3,933	20,787	19,408	17,889	16,612	18,159
Construction In Progress	19.23	27.96	413.99	-	-	960.9