KOREA 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	5,141	14,261	753.38	2,746	2,715
Short-Term Investments	-	-	-	-	100
Trading Asset Securities	2,914	-	-	-	-
Cash & Short-Term Investments	8,056	14,261	753.38	2,746	2,815
Cash Growth	-43.51%	1792.97%	-72.56%	-2.47%	-59.86%
Accounts Receivable	469.33	1,076	3,448	4,312	3,335
Other Receivables	25.25	3.8	361.74	7.22	40.19
Receivables	494.58	1,080	3,810	4,319	3,375
Inventory	1,108	2,924	5,580	6,416	4,915
Prepaid Expenses	85.28	132.98	172.98	249.48	187.27
Other Current Assets	163.19	73.33	3.83	25.8	31.4
Total Current Assets	9,907	18,472	10,320	13,757	11,324
Property, Plant & Equipment	5,084	9,563	10,513	3,817	4,399
Long-Term Investments	45	45	-	276.97	421.62
Other Intangible Assets	-	-	51.1	51.1	51.1
Long-Term Deferred Tax Assets	-	-	85.32	1,493	1,770
Long-Term Deferred Charges	-	-	-	23.33	112.9
Other Long-Term Assets	3,406	3,326	3,424	3,488	3,521
Total Assets	18,441	31,406	24,394	22,906	21,600
Accounts Payable	141.88	475.81	3,811	5,526	2,956
Accrued Expenses	125.83	139.98	207.67	299.23	230.43
Short-Term Debt	3,700	8,392	8,104	4,267	4,427
Current Portion of Long-Term Debt	300	2,341	1,756	1,485	1,365
Current Portion of Leases	-	-	16.53	24.13	15.33
Current Income Taxes Payable	-	-	-	1.59	-
Other Current Liabilities	264.52	11,552	236.66	324.19	622.22
Total Current Liabilities	4,532	22,902	14,131	11,926	9,616
Long-Term Debt	650	2,712	2,769	5,749	7,232
Long-Term Leases	-	-	-	16.4	-
Long-Term Unearned Revenue	202.23	121.15	170.53	220.72	303.66
Pension & Post-Retirement Benefits	-	208.52	-	155.6	826.05
Other Long-Term Liabilities	20	20	20	60	60
Total Liabilities	5,404	25,963	17,090	18,128	18,038
Common Stock	11,530	9,868	4,654	4,654	4,654
Additional Paid-In Capital	32,435	13,902	6,499	6,499	6,499
Retained Earnings	-37,355	-24,885	-10,407	-6,375	-7,591
Comprehensive Income & Other	6,426	6,557	6,557	-0	-0
Shareholders' Equity	13,036	5,442	7,304	4,778	3,562
Total Liabilities & Equity	18,441	31,406	24,394	22,906	21,600
Total Debt	4,650	13,445	12,645	11,541	13,040
Net Cash (Debt)	3,406	815.93	-11,891	-8,795	-10,224
Net Cash Growth	317.39%	-	-	-	-
Net Cash Per Share	164.27	84.04	-1277.53	-940.90	-1098.52
Filing Date Shares Outstanding	13.8	19.74	9.31	9.31	9.31
Total Common Shares Outstanding	13.8	19.74	9.31	9.31	9.31
Working Capital	5,374	-4,430	-3,811	1,830	1,708
Book Value Per Share	944.76	275.75	784.67	513.31	382.70
Tangible Book Value	13,036	5,442	7,253	4,727	3,511
Tangible Book Value Per Share	944.76	275.75	779.18	507.83	377.21
Land	3,612	6,385	6,385	942.02	942.02
Buildings	1,489	2,716	2,716	2,552	2,552
Machinery	13,974	15,156	16,230	16,741	16,687

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