Osung Advanced Materials 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	119,387	82,208	72,744	66,305	66,478
Short-Term Investments	2,901	8,998	6,000	6,000	6,000
Trading Asset Securities	-	-	-	743.6	8,005
Cash & Short-Term Investments	122,288	91,206	78,744	73,048	80,483
Cash Growth	34.08%	15.83%	7.80%	-9.24%	24.94%
Accounts Receivable	28,579	21,393	13,324	17,805	16,836
Other Receivables	3,673	2,831	2,118	1,861	2,250
Receivables	32,323	24,246	17,454	21,678	19,098
Inventory	8,594	8,747	14,597	20,261	35,401
Prepaid Expenses	42.95	102.92	81.9	84.93	71.03
Other Current Assets	546.77	1,174	396.43	539.05	935.8
Total Current Assets	163,795	125,476	111,274	115,612	135,988
Property, Plant & Equipment	30,897	32,082	33,044	34,357	36,415
Long-Term Investments	88,355	67,561	67,515	55,719	64,438
Other Intangible Assets	235.96	241.81	289.09	63.13	96.13
Long-Term Deferred Tax Assets	11,219	4,950	5,006	4,584	3,819
Long-Term Deferred Charges	-	-	-	64.24	160.6
Other Long-Term Assets	47,435	66,430	72,288	70,253	63,938
Total Assets	342,396	297,086	289,621	280,850	304,954
Accounts Payable	8,996	8,535	3,695	4,207	4,768
Accrued Expenses	930.14	531.9	86.99	129.13	197.4
Short-Term Debt	12,671	-	2,800	19,800	23,686
Current Portion of Long-Term Debt	-	3,933	8,392	3,365	1,076
Current Portion of Leases	193.84	156.01	122.41	133.23	87.61
Other Current Liabilities	7,369	7,257	1,627	1,636	3,062
Total Current Liabilities	30,160	20,413	16,724	29,272	32,877
Long-Term Debt	15,519	18,269	30,010	36,862	67,028
Long-Term Leases	234.98	231.94	186.02	112.24	47.88
Pension & Post-Retirement Benefits	320.17	275.65	174.37	55.53	397.56
Long-Term Deferred Tax Liabilities	1,154	1,154	1,295	1,301	1,658
Other Long-Term Liabilities	12,997	13,870	13,707	13,057	692.55
Total Liabilities	60,385	54,214	62,096	80,660	102,701
Common Stock	50,089	44,544	43,037	36,145	36,145
Additional Paid-In Capital	173,900	164,446	161,652	148,874	148,682
Retained Earnings	69,520	41,599	29,566	17,554	21,602
Treasury Stock	-4,981	-5,980	-3,797	-	-891.65
Comprehensive Income & Other	-7,216	-3,701	-4,179	-3,942	-5,194
Total Common Equity	281,313	240,906	226,280	198,632	200,343
Minority Interest	698.59	1,966	1,245	1,558	1,910
Shareholders' Equity	282,011	242,872	227,525	200,190	202,253
Total Liabilities & Equity	342,396	297,086	289,621	280,850	304,954
Total Debt	28,619	22,589	41,510	60,273	91,926
Net Cash (Debt)	93,670	68,616	37,234	12,775	-11,443
Net Cash Growth	36.51%	84.29%	191.45%	-	-
Net Cash Per Share	1060.81	835.52	471.72	179.51	-165.97
Filing Date Shares Outstanding	90.9	82.64	81.09	69.52	71.67
Total Common Shares Outstanding	90.9	82.64	81.09	69.52	71.67
Working Capital	133,635	105,063	94,549	86,341	103,111
Book Value Per Share	3094.69	2914.97	2790.53	2857.28	2795.46
Tangible Book Value	281,077	240,665	225,991	198,569	200,247
Tangible Book Value Per Share	3092.09	2912.04	2786.96	2856.38	2794.12
Land	3,612	3,372	3,372	3,372	3,372
Buildings	18,557	18,742	18,746	18,697	19,015
Machinery	49,552	48,760	48,084	46,453	45,566
Construction In Progress	-	-	271.92	297.6	190.52

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