UniTest Incorporation 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	15,601	20,920	32,502	46,256	30,448	38,139
Short-Term Investments	-	3,421	3,335	2,257	638.64	631.76
Trading Asset Securities	20,483	13.09	12.82	18.54	17.97	16,147
Cash & Short-Term Investments	36,084	24,355	35,850	48,531	31,104	54,917
Cash Growth	0.05%	-32.06%	-26.13%	56.03%	-43.36%	-23.06%
Accounts Receivable	38,906	48,071	46,318	35,663	35,940	31,573
Other Receivables	436.98	362.68	384.33	57.57	265.59	180.23
Receivables	41,525	49,176	47,497	36,792	37,301	33,053
Inventory	29,256	22,564	19,466	22,354	35,970	26,503
Prepaid Expenses	-	1,573	1,485	553.74	545.09	1,091
Other Current Assets	5,771	2,519	6,470	10,674	2,191	1,174
Total Current Assets	112,636	100,187	110,768	118,905	107,111	116,739
Property, Plant & Equipment	55,610	56,405	57,707	58,617	61,001	59,900
Long-Term Investments	9,084	6,512	7,117	6,361	6,675	11,188
Goodwill	80.11	60.51	240.99	353.67	3,648	5,916
Other Intangible Assets	352.54	294.03	438.52	502.18	666.54	736.94
Long-Term Deferred Tax Assets	2,883	2,933	3,086	7,667	4,688	4,529
Long-Term Deferred Charges	-	-	745.09	675.84	380.75	-
Other Long-Term Assets	2,983	4,813	4,769	3,850	5,464	6,630
Total Assets	183,783	171,297	184,971	197,018	189,702	205,869
Accounts Payable	18,179	14,219	13,672	11,555	12,931	11,581
Accrued Expenses	-	1,235	1,102	1,254	1,051	796.19
Short-Term Debt	47,999	40,674	17,969	2,220	2,535	2,900
Current Portion of Long-Term Debt	379.82	192.85	489.5	10,587	10,362	769.83
Current Portion of Leases	346	367.71	339.47	359.29	500.16	317.62
Current Income Taxes Payable	373.88	56.17	92.39	1,389	397.15	1.25
Other Current Liabilities	8,864	6,823	10,868	8,481	5,210	6,437
Total Current Liabilities	76,142	63,568	44,533	35,844	32,987	22,804
Long-Term Debt	2,067	2,373	12,564	3,069	4,933	15,351
Long-Term Leases	1,459	1,508	1,649	1,891	2,084	1,114
Pension & Post-Retirement Benefits	4,990	4,740	4,880	3,456	2,930	5,680
Long-Term Deferred Tax Liabilities	1,422	1,124	588.63	796.56	487.38	5,990
Other Long-Term Liabilities	3,071	3,022	2,908	2,992	2,393	948.56
Total Liabilities	89,149	76,336	67,123	48,048	45,815	51,887
Common Stock	10,567	10,567	10,567	10,567	10,567	10,567
Additional Paid-In Capital	28,765	28,765	28,765	28,787	28,754	28,754
Retained Earnings	59,233	59,847	80,775	111,351	105,828	114,638
Treasury Stock	-4,052	-4,052	-4,052	-4,052	-4,052	-4,052
Comprehensive Income & Other	2,389	1,915	2,314	1,160	929.22	1,008
Total Common Equity	96,901	97,042	118,369	147,813	142,026	150,915
Minority Interest	-3,271	-3,060	-1,412	346.59	1,125	2,397
Shareholders' Equity	94,634	94,961	117,847	148,970	143,888	153,982
Total Liabilities & Equity	183,783	171,297	184,971	197,018	189,702	205,869
Total Debt	52,250	45,116	33,011	18,126	20,415	20,452
Net Cash (Debt)	-16,166	-20,762	2,839	30,405	10,690	34,465
Net Cash Growth	-	-	-90.66%	184.44%	-68.98%	-39.92%
Net Cash Per Share	-795.35	-1021.10	139.59	1495.37	525.73	1695.11
Filing Date Shares Outstanding	20.29	20.33	20.33	20.33	20.33	20.33
Total Common Shares Outstanding	20.29	20.33	20.33	20.33	20.33	20.33
Working Capital	36,494	36,619	66,235	83,061	74,124	93,935
Book Value Per Share	4776.68	4772.67	5821.56	7269.69	6985.04	7422.22
Tangible Book Value	96,469	96,687	117,689	146,957	137,711	144,262
Tangible Book Value Per Share	4755.36	4755.23	5788.14	7227.60	6772.86	7095.04
Land	16,133	16,133	15,952	16,647	18,202	18,269
Buildings	25,235	38,289	38,398	39,702	40,525	40,557
Machinery	282.99	2,616	2,714	2,580	2,573	2,189
Construction In Progress	2,560	2,555	3,694	1,024	175.4	2,046