KOREA ADVANCED MATERIALS 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	15,506	5,141	14,261	753.38	2,746	2,715
Short-Term Investments	-	-	-	-	-	100
Trading Asset Securities	15,969	2,914	-	-	-	-
Cash & Short-Term Investments	31,476	8,056	14,261	753.38	2,746	2,815
Cash Growth	272.85%	-43.51%	1792.97%	-72.56%	-2.47%	-59.86%
Accounts Receivable	898.02	469.33	1,076	3,448	4,312	3,335
Other Receivables	29.75	25.25	3.8	361.74	7.22	40.19
Receivables	927.76	494.58	1,080	3,810	4,319	3,375
Inventory	1,073	1,108	2,924	5,580	6,416	4,915
Prepaid Expenses	171.12	85.28	132.98	172.98	249.48	187.27
Other Current Assets	186.91	163.19	73.33	3.83	25.8	31.4
Total Current Assets	33,835	9,907	18,472	10,320	13,757	11,324
Property, Plant & Equipment	5,153	5,084	9,563	10,513	3,817	4,399
Long-Term Investments	545	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	3,415	3,406	3,326	3,424	3,488	3,521
Total Assets	42,947	18,441	31,406	24,394	22,906	21,600
Accounts Payable	-	141.88	475.81	3,811	5,526	2,956
Accrued Expenses	137.78	125.83	139.98	207.67	299.23	230.43
Short-Term Debt	3,510	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	589.03	264.52	11,552	236.66	324.19	622.22
Total Current Liabilities	4,237	4,532	22,902	14,131	11,926	9,616
Long-Term Debt	650	650	2,712	2,769	5,749	7,232
Long-Term Leases	-	-	-	-	16.4	-
Long-Term Unearned Revenue	202.23	202.23	121.15	170.53	220.72	303.66
Pension & Post-Retirement Benefits	-	-	208.52	-	155.6	826.05
Other Long-Term Liabilities	-0	20	20	20	60	60
Total Liabilities	5,089	5,404	25,963	17,090	18,128	18,038
Common Stock	28,544	11,530	9,868	4,654	4,654	4,654
Additional Paid-In Capital	40,841	32,435	13,902	6,499	6,499	6,499
Retained Earnings	-37,953	-37,355	-24,885	-10,407	-6,375	-7,591
Comprehensive Income & Other	6,426	6,426	6,557	6,557	-0	-0
Shareholders' Equity	37,858	13,036	5,442	7,304	4,778	3,562
Total Liabilities & Equity	42,947	18,441	31,406	24,394	22,906	21,600
Total Debt	4,160	4,650	13,445	12,645	11,541	13,040
Net Cash (Debt)	27,316	3,406	815.93	-11,891	-8,795	-10,224
Net Cash Growth	65328.42%	317.39%	-	-	-	-
Net Cash Per Share	1085.52	164.15	84.04	-1278.49	-940.90	-1098.52
Filing Date Shares Outstanding	37.42	34.59	29.61	13.96	13.96	13.96
Total Common Shares Outstanding	37.42	34.59	29.61	13.96	13.96	13.96
Working Capital	29,598	5,374	-4,430	-3,811	1,830	1,708
Book Value Per Share	1011.76	376.90	183.83	523.11	342.21	255.13
Tangible Book Value	37,858	13,036	5,442	7,253	4,727	3,511
Tangible Book Value Per Share	1011.76	376.90	183.83	519.45	338.55	251.47
Land	3,612	3,612	6,385	6,385	942.02	942.02
Buildings	1,489	1,489	2,716	2,716	2,552	2,552
Machinery	13,974	13,974	15,156	16,230	16,741	16,687