YEST Co., Ltd. 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	35,453	22,344	10,832	29,620	6,960	31,528
Short-Term Investments	-	-	0	598.72	774.22	-
Trading Asset Securities	629.7	629.7	5,632	296.84	-	1,055
Cash & Short-Term Investments	36,083	22,974	16,464	30,515	7,734	32,583
Cash Growth	249.94%	39.54%	-46.05%	294.54%	-76.26%	127.67%
Accounts Receivable	22,776	21,970	16,478	19,507	19,000	16,450
Other Receivables	2,204	1,547	1,247	837.2	569.81	952.42
Receivables	37,756	36,296	31,709	27,650	26,013	26,314
Inventory	22,980	21,153	17,720	11,540	8,696	6,115
Prepaid Expenses	95.26	189.5	200.67	285.31	329.04	236.94
Other Current Assets	5,842	4,882	4,531	10,267	1,750	3,404
Total Current Assets	102,756	85,494	70,625	80,258	44,521	68,653
Property, Plant & Equipment	63,361	62,288	58,703	52,519	63,497	63,762
Long-Term Investments	12,532	12,509	14,419	23,210	26,982	28,834
Goodwill	-	-	-	-	519.5	5,048
Other Intangible Assets	7,908	9,273	6,894	6,519	8,939	9,648
Long-Term Deferred Tax Assets	3,946	4,210	3,947	4,214	3,458	3,218
Long-Term Deferred Charges	1,366	-	-	-	-	-
Other Long-Term Assets	51,217	51,417	48,417	42,059	41,008	35,619
Total Assets	244,291	226,399	204,387	209,601	189,740	214,984
Accounts Payable	12,958	8,509	7,185	10,649	6,595	9,049
Accrued Expenses	4,314	4,133	4,492	3,761	3,732	3,637
Short-Term Debt	38,305	35,295	22,380	30,317	38,734	44,377
Current Portion of Long-Term Debt	3,695	3,891	1,525	4,821	14,298	9,310
Current Portion of Leases	357.28	361.68	353.25	399.44	352.97	291.25
Current Income Taxes Payable	-	-	-	-	-	163.4
Other Current Liabilities	11,844	4,954	15,165	47,071	6,297	3,780
Total Current Liabilities	71,475	57,143	51,100	97,018	70,009	70,607
Long-Term Debt	26,109	25,818	20,218	26,893	31,834	40,974
Long-Term Leases	368.23	421	611.02	681.27	484.75	416.52
Pension & Post-Retirement Benefits	1,967	1,861	1,615	1,135	1,103	828.97
Long-Term Deferred Tax Liabilities	829.57	796.75	2,017	1,517	1,474	2,894
Other Long-Term Liabilities	1,293	1,286	1,314	2,108	927.94	1,369
Total Liabilities	102,042	87,326	76,875	129,351	105,832	117,090
Common Stock	10,675	10,675	10,465	9,522	9,026	8,646
Additional Paid-In Capital	115,052	115,052	108,424	86,304	65,888	89,090
Retained Earnings	15,222	12,361	12,688	-12,686	13,691	-13,196
Treasury Stock	-6,983	-6,983	-6,983	-6,983	-6,983	-2,216
Comprehensive Income & Other	900.02	893.24	-1,532	-729.46	-876.13	-27.79
Total Common Equity	134,866	131,998	123,063	75,427	80,746	82,296
Minority Interest	4,325	4,016	2,738	1,994	1,243	2,763
Shareholders' Equity	142,250	139,073	127,511	80,249	83,908	97,894
Total Liabilities & Equity	244,291	226,399	204,387	209,601	189,740	214,984
Total Debt	68,836	65,787	45,086	63,111	85,703	95,369
Net Cash (Debt)	-32,753	-42,813	-28,622	-32,596	-77,969	-62,786
Net Cash Per Share	-1601.02	-2101.06	-1454.65	-1855.98	-4593.43	-3816.17
Filing Date Shares Outstanding	20.43	20.58	20.16	18.27	17.28	16.98
Total Common Shares Outstanding	20.43	20.58	20.06	18.17	17.18	16.98
Working Capital	31,281	28,351	19,525	-16,760	-25,488	-1,954
Book Value Per Share	6602.94	6415.01	6136.16	4151.28	4700.80	4845.25
Tangible Book Value	126,958	122,725	116,169	68,908	71,287	67,599
Tangible Book Value Per Share	6215.77	5964.34	5792.40	3792.47	4150.15	3979.95
Land	16,123	16,123	15,782	8,929	15,219	12,548
Buildings	34,714	41,270	41,270	41,268	41,205	41,752
Machinery	803.55	6,110	5,820	5,780	9,800	8,504
Construction In Progress	7,037	5,481	1,701	918.37	1,303	3,173

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