KESPION 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	5,094	5,876	11,326	15,780	8,384	10,667
Short-Term Investments	3,308	3,136	2,959	7,753	2,551	2,398
Cash & Short-Term Investments	8,402	9,013	14,285	23,533	10,934	13,065
Cash Growth	-32.03%	-36.91%	-39.30%	115.22%	-16.31%	36.28%
Accounts Receivable	4,865	3,592	2,276	2,101	4,299	4,261
Other Receivables	454.11	287.53	227.82	285.61	112.24	367.18
Receivables	5,559	4,370	2,592	2,386	4,411	4,628
Inventory	4,238	2,817	4,485	2,852	5,238	4,853
Prepaid Expenses	-	26.19	280.76	507.46	34.1	24.6
Other Current Assets	353.26	116.45	265.36	412.91	463.92	2,427
Total Current Assets	18,552	16,342	21,908	29,692	21,081	24,998
Property, Plant & Equipment	5,976	4,110	8,409	4,547	26,448	29,772
Long-Term Investments	175.02	334.58	323.68	166.03	162.6	159.77
Goodwill	233.92	-	-	-	-	-
Other Intangible Assets	225.89	207.68	757.59	764.31	770.21	1,100
Long-Term Deferred Tax Assets	8.72	8.72	21.41	-	-	-
Long-Term Deferred Charges	217.58	-	-	-	-	-
Other Long-Term Assets	3,396	3,270	3,463	3,132	3,194	3,141
Total Assets	28,886	24,323	35,203	38,738	51,656	59,173
Accounts Payable	4,726	3,066	3,172	1,408	3,525	2,768
Accrued Expenses	-	88.77	110.88	132.85	174.68	159.58
Short-Term Debt	3,263	3,092	4,826	6,604	16,033	12,891
Current Portion of Long-Term Debt	-	-	-	-	800.03	1,985
Current Portion of Leases	301.86	303.82	471.97	375.37	378.54	158.64
Current Income Taxes Payable	7.53	55.56	81.73	-	-	-
Other Current Liabilities	2,298	2,565	5,183	3,209	5,574	8,737
Total Current Liabilities	10,596	9,171	13,845	11,730	26,485	26,700
Long-Term Debt	1,247	-	-	-	4,074	4,874
Long-Term Leases	893.3	939.06	2,888	3,161	3,421	155.87
Pension & Post-Retirement Benefits	507.43	401.83	327.16	366.06	137.9	995.12
Long-Term Deferred Tax Liabilities	41.05	41.05	36.94	36.94	1,783	1,867
Other Long-Term Liabilities	373.52	363.91	407.32	385.9	335.96	341.26
Total Liabilities	13,658	10,917	17,505	15,680	36,236	34,934
Common Stock	19,178	19,178	19,178	19,178	17,083	15,892
Additional Paid-In Capital	22,539	21,235	21,402	21,402	18,802	16,871
Retained Earnings	-24,486	-25,351	-20,777	-16,840	-25,547	-14,841
Treasury Stock	-82.61	-82.61	-518.66	-	-	-
Comprehensive Income & Other	-1,920	-1,574	-1,586	-680.87	5,084	6,317
Total Common Equity	15,228	13,406	17,698	23,058	15,421	24,240
Shareholders' Equity	15,228	13,406	17,698	23,058	15,421	24,240
Total Liabilities & Equity	28,886	24,323	35,203	38,738	51,656	59,173
Total Debt	5,704	4,335	8,186	10,140	24,706	20,065
Net Cash (Debt)	2,697	4,678	6,099	13,393	-13,772	-7,000
Net Cash Growth	97.12%	-23.30%	-54.46%	-	-	-
Net Cash Per Share	140.34	248.32	321.38	664.62	-865.71	-440.47
Filing Date Shares Outstanding	38.95	19.12	18.83	19.18	17.08	15.89
Total Common Shares Outstanding	38.95	19.12	18.83	19.18	17.08	15.89
Working Capital	7,956	7,171	8,063	17,961	-5,404	-1,702
Book Value Per Share	390.93	701.03	939.71	1202.35	902.72	1525.26
Tangible Book Value	14,768	13,198	16,940	22,294	14,651	23,140
Tangible Book Value Per Share	379.12	690.17	899.49	1162.50	857.63	1456.07
Land	478.12	478.12	476.54	476.54	19,025	18,988
Buildings	2,569	4,059	4,043	3,859	10,145	11,246
Machinery	2,800	18,576	19,109	27,042	37,993	40,968
Construction In Progress	59.8	59.8	3,587	59.8	-	131.85