ELUON 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	10,511	22,131	14,741	10,261	17,981
Short-Term Investments	20,283	25,016	25,516	25,393	18,842
Cash & Short-Term Investments	30,794	47,147	40,257	35,654	36,823
Cash Growth	-34.69%	17.11%	12.91%	-3.17%	5.47%
Accounts Receivable	8,384	5,494	6,857	7,773	7,437
Other Receivables	219.31	314.5	361.13	341.37	203.88
Receivables	8,603	5,809	7,299	8,812	7,703
Inventory	2,120	2,937	2,052	2,748	1,391
Prepaid Expenses	455.58	346.06	323.95	256.05	72.92
Other Current Assets	1,717	2,543	691.7	3,352	1,268
Total Current Assets	43,690	58,783	50,624	50,823	47,257
Property, Plant & Equipment	9,930	9,958	10,195	10,358	10,757
Long-Term Investments	2,844	2,298	1,169	1,253	1,025
Goodwill	1,993	1,100	1,100	1,100	1,100
Other Intangible Assets	654.33	159.13	197.77	161.65	412.3
Long-Term Deferred Tax Assets	2,313	2,588	579.77	377.99	372.12
Long-Term Deferred Charges	-	-	9.35	14.03	18.7
Other Long-Term Assets	16,050	420.26	422.67	371.82	489.65
Total Assets	77,620	75,452	64,397	64,561	61,532
Accounts Payable	7,104	8,405	5,030	6,764	4,211
Accrued Expenses	1,964	2,190	2,153	1,713	1,376
Short-Term Debt	5,887	5,112	5,243	6,364	6,765
Current Portion of Long-Term Debt	-	-	-	-	750
Current Portion of Leases	52.94	11.31	44.83	20.88	61.84
Current Income Taxes Payable	204.7	309.12	-	-	-
Other Current Liabilities	5,723	6,776	5,854	6,362	6,629
Total Current Liabilities	20,935	22,804	18,325	21,224	19,793
Long-Term Debt	4,000	-	-	-	145.83
Pension & Post-Retirement Benefits	1,048	1,509	900.26	1,475	2,783
Other Long-Term Liabilities	814.8	81.01	84.36	29.61	47.17
Total Liabilities	26,798	24,394	19,309	22,729	22,769
Common Stock	13,638	13,638	13,638	13,638	13,638
Additional Paid-In Capital	20,389	20,389	21,861	21,861	21,861
Retained Earnings	18,430	16,671	11,750	8,225	5,735
Treasury Stock	-2,004	-	-2,697	-2,697	-2,697
Comprehensive Income & Other	117.64	372.35	559.57	832.56	232.92
Total Common Equity	50,571	51,070	45,111	41,859	38,769
Minority Interest	251.52	-12.25	-22.87	-26.79	-5.82
Shareholders' Equity	50,822	51,058	45,088	41,832	38,763
Total Liabilities & Equity	77,620	75,452	64,397	64,561	61,532
Total Debt	9,940	5,123	5,288	6,385	7,723
Net Cash (Debt)	20,854	42,024	34,969	29,270	29,100
Net Cash Growth	-50.38%	20.17%	19.47%	0.58%	30.56%
Net Cash Per Share	764.12	1584.57	1322.79	1107.18	1100.77
Filing Date Shares Outstanding	27.34	27.28	26.44	26.44	26.44
Total Common Shares Outstanding	27.34	27.28	26.44	26.44	26.44
Working Capital	22,755	35,979	32,300	29,599	27,464
Book Value Per Share	1849.70	1872.42	1706.41	1583.39	1466.51
Tangible Book Value	47,923	49,811	43,813	40,597	37,256
Tangible Book Value Per Share	1752.85	1826.25	1657.32	1535.67	1409.30
Land	2,897	2,897	2,897	2,897	2,897
Buildings	9,699	9,699	9,699	9,699	9,699
Machinery	2,363	2,494	3,153	3,039	3,077

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