ELUON 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	4,560	10,511	22,131	14,741	10,261	17,981
Short-Term Investments	18,893	20,283	25,016	25,516	25,393	18,842
Cash & Short-Term Investments	23,453	30,794	47,147	40,257	35,654	36,823
Cash Growth	-25.57%	-34.69%	17.11%	12.91%	-3.17%	5.47%
Accounts Receivable	8,668	8,384	5,494	6,857	7,773	7,437
Other Receivables	634.05	219.31	314.5	361.13	341.37	203.88
Receivables	9,353	8,603	5,809	7,299	8,812	7,703
Inventory	6,264	2,120	2,937	2,052	2,748	1,391
Prepaid Expenses	1,264	455.58	346.06	323.95	256.05	72.92
Other Current Assets	2,311	1,717	2,543	691.7	3,352	1,268
Total Current Assets	42,645	43,690	58,783	50,624	50,823	47,257
Property, Plant & Equipment	10,003	9,930	9,958	10,195	10,358	10,757
Long-Term Investments	2,825	2,844	2,298	1,169	1,253	1,025
Goodwill	1,993	1,993	1,100	1,100	1,100	1,100
Other Intangible Assets	622.81	654.33	159.13	197.77	161.65	412.3
Long-Term Deferred Tax Assets	2,287	2,313	2,588	579.77	377.99	372.12
Long-Term Deferred Charges	-	-	-	9.35	14.03	18.7
Other Long-Term Assets	15,957	16,050	420.26	422.67	371.82	489.65
Total Assets	76,529	77,620	75,452	64,397	64,561	61,532
Accounts Payable	10,845	7,104	8,405	5,030	6,764	4,211
Accrued Expenses	629.57	1,964	2,190	2,153	1,713	1,376
Short-Term Debt	5,699	5,887	5,112	5,243	6,364	6,765
Current Portion of Long-Term Debt	-	-	-	-	-	750
Current Portion of Leases	51.64	52.94	11.31	44.83	20.88	61.84
Current Income Taxes Payable	98.72	204.7	309.12	-	-	-
Other Current Liabilities	3,014	5,723	6,776	5,854	6,362	6,629
Total Current Liabilities	20,338	20,935	22,804	18,325	21,224	19,793
Long-Term Debt	4,000	4,000	-	-	-	145.83
Pension & Post-Retirement Benefits	1,359	1,048	1,509	900.26	1,475	2,783
Other Long-Term Liabilities	903.03	814.8	81.01	84.36	29.61	47.17
Total Liabilities	26,600	26,798	24,394	19,309	22,729	22,769
Common Stock	13,638	13,638	13,638	13,638	13,638	13,638
Additional Paid-In Capital	20,389	20,389	20,389	21,861	21,861	21,861
Retained Earnings	17,351	18,430	16,671	11,750	8,225	5,735
Treasury Stock	-2,004	-2,004	-	-2,697	-2,697	-2,697
Comprehensive Income & Other	264.62	117.64	372.35	559.57	832.56	232.92
Total Common Equity	49,639	50,571	51,070	45,111	41,859	38,769
Minority Interest	289.51	251.52	-12.25	-22.87	-26.79	-5.82
Shareholders' Equity	49,928	50,822	51,058	45,088	41,832	38,763
Total Liabilities & Equity	76,529	77,620	75,452	64,397	64,561	61,532
Total Debt	9,751	9,940	5,123	5,288	6,385	7,723
Net Cash (Debt)	13,702	20,854	42,024	34,969	29,270	29,100
Net Cash Growth	-36.36%	-50.38%	20.17%	19.47%	0.58%	30.56%
Net Cash Per Share	513.63	769.81	1584.57	1322.79	1107.18	1100.77
Filing Date Shares Outstanding	25.95	26.04	27.28	26.44	26.44	26.44
Total Common Shares Outstanding	25.95	26.04	27.28	26.44	26.44	26.44
Working Capital	22,307	22,755	35,979	32,300	29,599	27,464
Book Value Per Share	1912.63	1941.80	1872.42	1706.41	1583.39	1466.51
Tangible Book Value	47,023	47,923	49,811	43,813	40,597	37,256
Tangible Book Value Per Share	1811.82	1840.13	1826.25	1657.32	1535.67	1409.30
Land	2,954	2,897	2,897	2,897	2,897	2,897
Buildings	9,833	9,699	9,699	9,699	9,699	9,699
Machinery	2,372	2,363	2,494	3,153	3,039	3,077