Philoptics 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	113,874	84,951	147,659	18,577	30,040
Short-Term Investments	3,435	3,753	1,561	980	618.55
Cash & Short-Term Investments	117,309	88,704	149,219	19,557	30,659
Cash Growth	32.25%	-40.55%	663.02%	-36.21%	-63.20%
Accounts Receivable	9,713	21,703	12,793	17,766	35,730
Other Receivables	7,763	1,778	504.98	174.98	1,374
Receivables	22,708	23,784	13,361	17,943	37,114
Inventory	57,566	66,009	119,333	100,472	72,234
Prepaid Expenses	1,443	558.94	2,800	2,856	2,047
Other Current Assets	1,828	34,747	11,505	55,940	8,968
Total Current Assets	200,853	213,804	296,218	196,767	151,022
Property, Plant & Equipment	143,601	136,907	130,719	105,998	100,443
Long-Term Investments	11,513	8,430	1,319	406.7	5,484
Goodwill	971.88	1,675	1,675	-	-
Other Intangible Assets	5,636	5,191	5,227	3,622	4,294
Long-Term Accounts Receivable	-	-	-	-	4.36
Long-Term Deferred Tax Assets	15,169	11,751	8,899	9,194	8,443
Long-Term Deferred Charges	294.02	490.04	686.05	882.07	980.08
Other Long-Term Assets	5,029	3,898	5,420	5,641	6,083
Total Assets	383,483	382,748	450,911	323,349	277,021
Accounts Payable	4,723	4,051	61,972	30,982	22,581
Accrued Expenses	1,404	1,746	1,893	1,635	955.11
Short-Term Debt	69,000	54,000	50,552	82,671	36,791
Current Portion of Long-Term Debt	715.4	5,355	5,075	5,000	30,125
Current Portion of Leases	508.23	856.46	817.57	343.29	215.45
Current Income Taxes Payable	27.42	9,064	684.63	3,105	1,554
Other Current Liabilities	92,972	100,906	86,361	49,882	51,600
Total Current Liabilities	169,350	175,979	207,355	173,617	143,821
Long-Term Debt	20,097	6,000	10,673	32,710	28,401
Long-Term Leases	85.82	196.26	470.7	176	206.51
Other Long-Term Liabilities	2,294	1,089	55,556	35,259	18,273
Total Liabilities	191,828	183,264	274,055	241,763	190,702
Common Stock	12,090	11,814	11,728	10,995	10,477
Additional Paid-In Capital	144,983	127,427	107,701	72,944	93,181
Retained Earnings	-36,334	-19,320	-234.09	-3,360	-11,529
Treasury Stock	-	-	-6,206	-	-5,932
Comprehensive Income & Other	-4,425	-4,312	-4,763	-4,314	-4,309
Total Common Equity	116,314	115,609	108,226	76,264	81,887
Minority Interest	75,341	83,875	68,630	5,322	4,069
Shareholders' Equity	191,655	199,484	176,856	81,586	86,318
Total Liabilities & Equity	383,483	382,748	450,911	323,349	277,021
Total Debt	90,407	66,408	67,589	120,901	95,739
Net Cash (Debt)	26,902	22,297	81,631	-101,344	-65,080
Net Cash Growth	20.66%	-72.69%	-	-	-
Net Cash Per Share	1163.78	967.58	3654.83	-4705.40	-2624.44
Filing Date Shares Outstanding	23.46	22.85	22.68	21.82	20.79
Total Common Shares Outstanding	23.46	22.85	22.68	21.82	20.79
Working Capital	31,503	37,825	88,863	23,149	7,200
Book Value Per Share	4958.03	5059.44	4772.23	3494.41	3939.06
Tangible Book Value	109,706	108,744	101,324	72,642	77,593
Tangible Book Value Per Share	4676.34	4758.99	4467.89	3328.44	3732.52
Land	35,321	35,272	35,032	34,980	34,346
Buildings	96,829	97,340	63,550	61,454	61,448
Machinery	21,964	20,185	16,992	17,740	18,850
Construction In Progress	12,899	2,492	28,928	7,986	370.45

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