Sang-A Frontec Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	14,860	19,854	19,494	19,285	17,617
Short-Term Investments	31,322	35,553	37,383	32,545	38,983
Cash & Short-Term Investments	46,183	55,407	56,877	51,830	56,600
Cash Growth	-16.65%	-2.59%	9.74%	-8.43%	-9.13%
Accounts Receivable	46,203	31,830	44,176	51,956	65,413
Other Receivables	955.74	842.22	842.48	570.25	450.11
Receivables	47,159	32,693	45,019	52,707	66,103
Inventory	58,122	57,515	53,234	52,507	38,261
Prepaid Expenses	2,246	1,597	1,794	1,615	1,429
Other Current Assets	3,298	2,967	1,545	824.74	1,271
Total Current Assets	157,008	150,178	158,470	159,483	163,664
Property, Plant & Equipment	217,052	200,396	178,870	161,985	145,911
Long-Term Investments	494.52	88.77	382.08	714.52	406.16
Other Intangible Assets	776.9	771.05	800.84	822.01	851.62
Long-Term Accounts Receivable	-	729.46	3,965	7,117	4,396
Other Long-Term Assets	4,738	10,075	6,400	5,838	4,165
Total Assets	380,069	362,239	348,952	335,959	319,567
Accounts Payable	14,064	11,069	16,850	14,949	17,116
Accrued Expenses	1,593	1,599	1,412	1,510	1,215
Short-Term Debt	72,498	71,936	62,651	100,854	61,904
Current Portion of Long-Term Debt	51,529	40,769	-	3,295	-
Current Portion of Leases	168.79	287.6	292.12	214.43	295.24
Current Income Taxes Payable	97.77	1,001	1,224	1,850	4,109
Other Current Liabilities	21,606	27,497	10,555	12,151	11,149
Total Current Liabilities	161,557	154,159	92,983	134,824	95,788
Long-Term Debt	9,534	188.72	37,825	8,890	35,050
Long-Term Leases	554.16	511.57	669.06	703.75	761.09
Long-Term Deferred Tax Liabilities	2,090	3,333	5,163	3,437	3,877
Other Long-Term Liabilities	3,015	3,018	19,286	3,117	2,491
Total Liabilities	176,749	161,209	155,926	150,973	137,967
Common Stock	7,995	7,995	7,995	7,995	7,995
Additional Paid-In Capital	71,674	71,674	71,674	71,690	73,397
Retained Earnings	122,483	119,080	116,233	107,980	102,339
Treasury Stock	-4,405	-4,405	-4,405	-4,405	-4,405
Comprehensive Income & Other	5,573	6,686	1,530	1,727	2,274
Shareholders' Equity	203,320	201,029	193,026	184,986	181,600
Total Liabilities & Equity	380,069	362,239	348,952	335,959	319,567
Total Debt	134,284	113,693	101,437	113,958	98,010
Net Cash (Debt)	-88,101	-58,286	-44,559	-62,128	-41,411
Net Cash Per Share	-5614.76	-3329.52	-2545.40	-3984.98	-2706.80
Filing Date Shares Outstanding	15.59	15.59	15.59	15.59	15.59
Total Common Shares Outstanding	15.59	15.59	15.59	15.59	15.59
Working Capital	-4,549	-3,981	65,487	24,659	67,877
Book Value Per Share	13041.23	12894.31	12380.97	11865.26	11648.09
Tangible Book Value	202,543	200,258	192,225	184,164	180,748
Tangible Book Value Per Share	12991.40	12844.85	12329.61	11812.53	11593.47
Land	42,259	35,360	35,386	35,146	35,135
Buildings	81,992	68,424	71,830	65,000	51,098
Machinery	192,593	150,405	139,880	130,545	123,613
Construction In Progress	25,233	59,597	33,665	21,748	18,167

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