ELUON Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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	8,688	10,511	22,131	14,741	10,261	17,981
Short-Term Investments	19,096	20,283	25,016	25,516	25,393	18,842
Cash & Short-Term Investments	27,783	30,794	47,147	40,257	35,654	36,823
Cash Growth	-7.01%	-34.69%	17.11%	12.91%	-3.17%	5.47%
Accounts Receivable	3,406	8,384	5,494	6,857	7,773	7,437
Other Receivables	187.73	219.31	314.5	361.13	341.37	203.88
Receivables	3,593	8,603	5,809	7,299	8,812	7,703
Inventory	10,173	2,120	2,937	2,052	2,748	1,391
Prepaid Expenses	1,232	455.58	346.06	323.95	256.05	72.92
Other Current Assets	3,124	1,717	2,543	691.7	3,352	1,268
Total Current Assets	45,905	43,690	58,783	50,624	50,823	47,257
Property, Plant & Equipment	7,924	9,930	9,958	10,195	10,358	10,757
Long-Term Investments	2,898	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	597.7	654.33	159.13	197.77	161.65	412.3
Long-Term Deferred Tax Assets	2,168	2,313	2,588	579.77	377.99	372.12
Long-Term Deferred Charges	-	-	-	9.35	14.03	18.7
Other Long-Term Assets	17,815	16,050	420.26	422.67	371.82	489.65
Total Assets	79,496	77,620	75,452	64,397	64,561	61,532

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Accounts Payable	12,507	7,104	8,405	5,030	6,764	4,211
Accrued Expenses	625.03	1,964	2,190	2,153	1,713	1,376
Short-Term Debt	6,690	5,887	5,112	5,243	6,364	6,765
Current Portion of Long-Term Debt	-	-	-	-	-	750
Current Portion of Leases	38.46	52.94	11.31	44.83	20.88	61.84
Current Income Taxes Payable	21.15	204.7	309.12	-	-	-
Other Current Liabilities	4,596	5,723	6,776	5,854	6,362	6,629
Total Current Liabilities	24,477	20,935	22,804	18,325	21,224	19,793
Long-Term Debt	4,000	4,000	-	-	-	145.83
Pension & Post-Retirement Benefits	898.93	1,048	1,509	900.26	1,475	2,783
Other Long-Term Liabilities	894.96	814.8	81.01	84.36	29.61	47.17
Total Liabilities	30,271	26,798	24,394	19,309	22,729	22,769

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
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	16,595	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	340.19	117.64	372.35	559.57	832.56	232.92
Total Common Equity	48,958	50,571	51,070	45,111	41,859	38,769
Minority Interest	266.36	251.52	-12.25	-22.87	-26.79	-5.82
Shareholders' Equity	49,225	50,822	51,058	45,088	41,832	38,763
Total Liabilities & Equity	79,496	77,620	75,452	64,397	64,561	61,532

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Total Debt	10,728	9,940	5,123	5,288	6,385	7,723
Net Cash (Debt)	17,055	20,854	42,024	34,969	29,270	29,100
Net Cash Growth	-13.96%	-50.38%	20.17%	19.47%	0.58%	30.56%
Net Cash Per Share	645.69	769.81	1584.57	1322.79	1107.18	1100.77
Filing Date Shares Outstanding	25.84	26.04	27.28	26.44	26.44	26.44
Total Common Shares Outstanding	25.84	26.04	27.28	26.44	26.44	26.44
Working Capital	21,428	22,755	35,979	32,300	29,599	27,464
Book Value Per Share	1894.99	1941.80	1872.42	1706.41	1583.39	1466.51
Tangible Book Value	46,367	47,923	49,811	43,813	40,597	37,256
Tangible Book Value Per Share	1794.70	1840.13	1826.25	1657.32	1535.67	1409.30
Land	2,335	2,897	2,897	2,897	2,897	2,897
Buildings	7,761	9,699	9,699	9,699	9,699	9,699
Machinery	2,330	2,363	2,494	3,153	3,039	3,077