MAKUS Inc. (KOSDAQ:093520)

MAKUS Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	57,734	94,744	47,405	21,279	39,590	25,044
Short-Term Investments	-	-	210.06	-	311.4	305.86
Trading Asset Securities	11,797	11,644	14,019	11,102	12,685	19,801
Cash & Short-Term Investments	69,531	106,389	61,633	32,382	52,586	45,150
Cash Growth	-46.91%	72.61%	90.33%	-38.42%	16.47%	147.65%
Accounts Receivable	33,409	22,538	49,465	20,564	24,973	16,557
Other Receivables	59.15	146.76	42.58	22.83	274.89	13.8
Receivables	33,668	22,685	49,638	20,767	25,858	16,851
Inventory	69,029	77,179	69,339	84,019	45,363	17,513
Prepaid Expenses	165.68	53.18	69.62	103.76	68.02	95.31
Other Current Assets	102,089	12,557	218,461	143,948	150,051	56,326
Total Current Assets	274,482	218,863	399,140	281,220	273,926	135,936
Property, Plant & Equipment	22,035	4,517	4,455	4,665	4,870	4,144
Long-Term Investments	2,573	3,065	1,750	2,500	1,788	1,722
Other Intangible Assets	10.75	11.56	98.12	105.2	98.57	7.72
Long-Term Deferred Tax Assets	2,024	1,827	438.97	1,184	1,696	300.35
Other Long-Term Assets	2,808	6,763	3,332	3,839	4,180	2,861
Total Assets	303,932	235,046	409,215	293,692	286,559	144,971

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	137,685	76,305	257,782	143,911	179,006	53,644
Accrued Expenses	1,898	799.84	1,317	766.48	1,709	1,308
Short-Term Debt	10,000	19,000	23,250	25,000	-	-
Current Portion of Long-Term Debt	-	-	4,000	13,000	-	-
Current Portion of Leases	79.63	167.52	184.58	169.51	164.67	54.45
Current Income Taxes Payable	6,197	5,678	2,017	976.64	5,958	3,655
Current Unearned Revenue	1.26	3.77	-	-	2.08	48.87
Other Current Liabilities	7,281	6,538	6,677	2,791	5,581	5,861
Total Current Liabilities	163,141	108,493	295,227	186,615	192,421	64,572
Long-Term Debt	10,000	-	-	4,000	-	-
Long-Term Leases	42.58	9.34	144.51	273.99	410.34	-
Long-Term Unearned Revenue	-	-	8.8	13.82	-	4.86
Pension & Post-Retirement Benefits	305.49	413.88	347.79	310.5	257.92	225.81
Long-Term Deferred Tax Liabilities	-	-	-	-	102.27	632.13
Other Long-Term Liabilities	-0	8.88	99.79	94.97	8.33	103.39
Total Liabilities	173,489	108,925	295,828	191,308	193,200	65,538

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	8,082	8,082	8,082	8,082	8,082	8,082
Additional Paid-In Capital	7,879	7,879	8,111	8,111	8,111	8,111
Retained Earnings	138,825	142,990	133,611	115,443	97,159	76,126
Treasury Stock	-22,979	-31,420	-34,607	-27,767	-18,250	-12,284
Comprehensive Income & Other	-1,876	-1,876	-1,985	-1,461	-1,612	-367.55
Total Common Equity	129,930	125,653	113,212	102,408	93,490	79,667
Minority Interest	513.45	468.2	173.83	-23.7	-131.3	-234.55
Shareholders' Equity	130,443	126,121	113,386	102,384	93,359	79,433
Total Liabilities & Equity	303,932	235,046	409,215	293,692	286,559	144,971

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	20,122	19,177	27,579	42,444	575.01	54.45
Net Cash (Debt)	49,409	87,212	34,054	-10,062	52,011	45,096
Net Cash Growth	-52.49%	156.10%	-	-	15.33%	172.56%
Net Cash Per Share	5738.81	9850.79	3369.47	-933.59	4357.29	3749.22
Filing Date Shares Outstanding	8.43	8.69	9.53	10.29	11.25	12.03
Total Common Shares Outstanding	8.43	8.69	9.53	10.29	11.25	12.03
Working Capital	111,341	110,370	103,913	94,605	81,505	71,364
Book Value Per Share	15404.55	14459.19	11882.58	9952.01	8312.18	6623.45
Tangible Book Value	129,919	125,642	113,114	102,303	93,391	79,660
Tangible Book Value Per Share	15403.28	14457.86	11872.28	9941.79	8303.41	6622.81
Land	18,582	28.25	3,307	3,307	3,307	3,307
Buildings	2,506	67.04	926.73	926.73	926.73	926.73
Machinery	673.43	646.58	624.51	612.77	556.47	381.54
Construction In Progress	-	4,109	-	-	-	-

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 20, 2026

Data Sources Report a data error