ELUON Balance Sheet

Financials in millions KRW. Fiscal year is January - December.

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	7,986	22,131	14,741	10,261	17,981	18,364
Short-Term Investments	20,786	25,016	25,516	25,393	18,842	16,547
Cash & Short-Term Investments	28,772	47,147	40,257	35,654	36,823	34,911
Cash Growth	-29.18%	17.11%	12.91%	-3.17%	5.47%	34.85%
Accounts Receivable	3,049	5,494	6,857	7,773	7,437	12,584
Other Receivables	454.38	314.5	361.13	341.37	203.88	308.87
Receivables	3,503	5,809	7,299	8,812	7,703	13,427
Inventory	6,855	2,937	2,052	2,748	1,391	559.92
Prepaid Expenses	458.24	346.06	323.95	256.05	72.92	134.73
Other Current Assets	2,839	2,543	691.7	3,352	1,268	1,848
Total Current Assets	42,427	58,783	50,624	50,823	47,257	50,881
Property, Plant & Equipment	9,962	9,958	10,195	10,358	10,757	10,774
Long-Term Investments	2,995	2,298	1,169	1,253	1,025	1,020
Goodwill	1,100	1,100	1,100	1,100	1,100	1,100
Other Intangible Assets	297.68	159.13	197.77	161.65	412.3	508.6
Long-Term Deferred Tax Assets	2,363	2,588	579.77	377.99	372.12	384.93
Long-Term Deferred Charges	-	-	9.35	14.03	18.7	23.38
Other Long-Term Assets	16,201	420.26	422.67	371.82	489.65	677.14
Total Assets	75,491	75,452	64,397	64,561	61,532	65,369
Accounts Payable	6,779	8,405	5,030	6,764	4,211	-
Accrued Expenses	615.43	2,499	2,153	1,713	1,376	-
Short-Term Debt	6,067	5,112	5,243	6,364	6,765	10,102
Current Portion of Long-Term Debt	-	-	-	-	750	1,624
Current Portion of Leases	50.35	11.31	44.83	20.88	61.84	-
Current Income Taxes Payable	89.05	-	-	-	-	-
Other Current Liabilities	4,452	6,776	5,854	6,362	6,629	13,341
Total Current Liabilities	18,052	22,804	18,325	21,224	19,793	25,068
Long-Term Debt	4,000	-	-	-	145.83	895.83
Pension & Post-Retirement Benefits	2,065	1,509	900.26	1,475	2,783	2,147
Other Long-Term Liabilities	826.51	81.01	84.36	29.61	47.17	57.91
Total Liabilities	24,943	24,394	19,309	22,729	22,769	28,169
Common Stock	13,638	13,638	13,638	13,638	13,638	13,638
Additional Paid-In Capital	20,389	20,389	21,861	21,861	21,861	21,861
Retained Earnings	16,290	16,671	11,750	8,225	5,735	4,160
Treasury Stock	-	-	-2,697	-2,697	-2,697	-2,697
Comprehensive Income & Other	248.84	372.35	559.57	832.56	232.92	250.75
Total Common Equity	50,566	51,070	45,111	41,859	38,769	37,212
Minority Interest	-18.14	-12.25	-22.87	-26.79	-5.82	-11.84
Shareholders' Equity	50,548	51,058	45,088	41,832	38,763	37,200
Total Liabilities & Equity	75,491	75,452	64,397	64,561	61,532	65,369
Total Debt	10,117	5,123	5,288	6,385	7,723	12,622
Net Cash (Debt)	18,654	42,024	34,969	29,270	29,100	22,289
Net Cash Growth	-47.56%	20.17%	19.47%	0.58%	30.56%	61.50%
Net Cash Per Share	688.28	1587.72	1322.79	1107.18	1100.77	843.13
Filing Date Shares Outstanding	27.28	27.28	26.44	26.44	26.44	26.44
Total Common Shares Outstanding	27.28	27.28	26.44	26.44	26.44	26.44
Working Capital	24,374	35,979	32,300	29,599	27,464	25,813
Book Value Per Share	1853.92	1872.42	1706.41	1583.39	1466.51	1407.63
Tangible Book Value	49,168	49,811	43,813	40,597	37,256	35,604
Tangible Book Value Per Share	1802.68	1826.25	1657.32	1535.67	1409.30	1346.78
Land	2,897	2,897	2,897	2,897	2,897	2,897
Buildings	9,699	9,699	9,699	9,699	9,699	9,699
Machinery	2,341	2,494	3,153	3,039	3,077	3,014

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