Optipharm.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	2,224	2,277	3,622	2,254	5,573	8,187
Short-Term Investments	6,574	7,601	10,610	13,396	11,048	13,919
Cash & Short-Term Investments	8,798	9,878	14,231	15,651	16,621	22,106
Cash Growth	-20.84%	-30.59%	-9.07%	-5.84%	-24.81%	-0.28%
Accounts Receivable	1,289	1,438	1,089	1,369	1,124	1,001
Other Receivables	200.24	384.11	274.01	268.86	972.95	173.3
Receivables	1,624	1,927	1,498	1,783	2,231	1,314
Inventory	2,376	1,785	1,313	1,320	1,099	1,056
Prepaid Expenses	84.43	125.85	303.42	327.28	316.77	497.53
Other Current Assets	1,277	1,529	1,329	1,395	1,279	893.95
Total Current Assets	14,159	15,244	18,675	20,476	21,548	25,867
Property, Plant & Equipment	24,738	24,869	23,789	18,325	17,717	13,613
Long-Term Investments	0	0	0	0	985.74	986.09
Other Intangible Assets	262.55	270.42	295.01	281.51	258.4	263.82
Other Long-Term Assets	417.3	385.2	559.74	193.34	673.72	438.74
Total Assets	39,577	40,769	43,319	39,275	41,182	41,168
Accounts Payable	510.75	437.77	405.39	581.26	503.35	575.04
Accrued Expenses	315.95	553.14	445.72	437.63	101.92	76.1
Short-Term Debt	10,160	10,310	10,750	9,610	7,470	5,830
Current Portion of Leases	125.58	125.24	124.85	148.32	90.25	102.31
Current Unearned Revenue	214.88	209.25	47.43	-	-	-
Other Current Liabilities	735.11	993.11	960.28	823.69	1,098	1,267
Total Current Liabilities	12,062	12,629	12,734	11,601	9,264	7,851
Long-Term Leases	128.3	114.65	133.84	287.95	164.08	47.15
Long-Term Unearned Revenue	572.76	571.54	853.11	887.03	1,146	324.51
Pension & Post-Retirement Benefits	856.45	863.05	1,123	1,314	1,559	1,953
Long-Term Deferred Tax Liabilities	1,151	1,151	1,094	-	-	-
Other Long-Term Liabilities	41.72	39.81	45.8	41.08	38.74	37.91
Total Liabilities	14,813	15,369	15,983	14,131	12,171	10,213
Common Stock	7,335	7,335	7,335	7,335	7,335	7,295
Additional Paid-In Capital	44,038	44,031	44,031	41,982	41,982	41,710
Retained Earnings	-31,171	-30,417	-27,835	-25,299	-22,404	-20,243
Comprehensive Income & Other	4,562	4,452	3,805	1,127	2,098	2,193
Shareholders' Equity	24,764	25,400	27,335	25,144	29,011	30,955
Total Liabilities & Equity	39,577	40,769	43,319	39,275	41,182	41,168
Total Debt	10,414	10,550	11,009	10,046	7,724	5,979
Net Cash (Debt)	-1,616	-671.93	3,223	5,605	8,897	16,126
Net Cash Growth	-	-	-42.50%	-37.00%	-44.83%	-8.83%
Net Cash Per Share	-109.78	-45.80	220.17	381.82	609.19	1110.10
Filing Date Shares Outstanding	14.78	14.67	14.67	14.67	14.67	14.59
Total Common Shares Outstanding	14.78	14.67	14.67	14.67	14.67	14.59
Working Capital	2,097	2,616	5,941	8,875	12,284	18,016
Book Value Per Share	1675.22	1731.46	1863.36	1714.00	1977.60	2121.75
Tangible Book Value	24,501	25,130	27,040	24,863	28,753	30,691
Tangible Book Value Per Share	1657.46	1713.02	1843.25	1694.81	1959.99	2103.67
Land	8,816	8,816	8,816	3,583	3,583	3,583
Buildings	17,389	17,389	14,380	14,380	10,936	10,403
Machinery	9,331	9,265	9,115	8,220	6,909	5,776
Construction In Progress	180	53.5	809.03	-	3,128	573.74