OPASNET co. 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	43,526	49,362	33,689	25,995	13,004	22,555
Short-Term Investments	2,557	2,588	2,675	2,531	2,518	2,445
Trading Asset Securities	10,712	5,396	864.52	1,623	1,137	1,650
Cash & Short-Term Investments	56,795	57,346	37,228	30,149	16,659	26,650
Cash Growth	32.67%	54.04%	23.48%	80.97%	-37.49%	87.47%
Accounts Receivable	15,442	32,050	35,880	30,874	23,864	16,126
Other Receivables	2,947	2,838	1,755	1,424	2,338	21.41
Receivables	18,481	34,984	37,743	32,492	26,284	16,272
Inventory	29,381	27,915	27,912	28,066	48,335	16,892
Prepaid Expenses	6,462	4,661	6,066	4,817	4,239	3,464
Other Current Assets	5,410	2,581	2,792	3,319	4,724	1,665
Total Current Assets	116,529	127,486	111,741	98,843	100,241	64,943
Property, Plant & Equipment	3,051	2,722	3,515	2,618	1,655	1,631
Long-Term Investments	2,653	2,300	2,048	2,001	1,917	1,960
Other Intangible Assets	1,024	1,024	1,027	1,029	753.8	753.8
Long-Term Accounts Receivable	4,296	5,320	9,281	10,982	7,547	467.53
Long-Term Deferred Tax Assets	2,744	2,940	2,310	1,815	1,721	1,870
Other Long-Term Assets	7,199	7,104	7,937	8,460	5,233	5,018
Total Assets	137,675	149,069	138,071	125,994	119,291	76,887
Accounts Payable	14,630	30,120	23,282	28,759	25,489	20,512
Accrued Expenses	36.41	1,078	1,047	942.24	387.25	364.2
Short-Term Debt	15,013	5,535	14,851	16,346	29,834	5,339
Current Portion of Long-Term Debt	551.72	551.72	551.72	551.72	531.13	-
Current Portion of Leases	737.09	474.13	761.14	690.99	636.55	632.54
Current Income Taxes Payable	1,511	2,183	1,676	2,072	968.83	743.64
Other Current Liabilities	22,277	24,969	25,330	18,662	16,176	11,429
Total Current Liabilities	54,756	64,910	67,499	68,024	74,022	39,020
Long-Term Debt	413.37	551.3	1,103	1,655	2,206	-
Long-Term Leases	683.31	604.42	809.08	880.09	462.07	404.89
Pension & Post-Retirement Benefits	9,035	8,727	7,228	5,835	4,346	5,397
Long-Term Deferred Tax Liabilities	109.22	109.22	109.22	109.22	109.22	109.22
Other Long-Term Liabilities	9,174	9,270	6,645	2,777	2,816	2,946
Total Liabilities	74,171	84,172	83,393	79,280	83,962	47,877
Common Stock	6,523	6,523	6,523	5,930	5,930	5,930
Additional Paid-In Capital	7,922	7,922	7,922	7,922	7,303	7,303
Retained Earnings	49,162	50,574	39,719	32,434	23,305	16,986
Treasury Stock	-28.98	-28.98	-28.98	-	-935.94	-935.94
Comprehensive Income & Other	-233.55	-271.1	-274.76	-289.62	-272.64	-273.12
Total Common Equity	63,345	64,720	53,861	45,997	35,329	29,010
Minority Interest	159.44	177.45	817.59	716.19	-	-
Shareholders' Equity	63,504	64,897	54,678	46,714	35,329	29,010
Total Liabilities & Equity	137,675	149,069	138,071	125,994	119,291	76,887
Total Debt	17,398	7,716	18,076	20,124	33,670	6,376
Net Cash (Debt)	39,397	49,630	19,152	10,025	-17,011	20,274
Net Cash Growth	82.24%	159.14%	91.04%	-	-	54.37%
Net Cash Per Share	3015.55	3805.06	1468.76	773.26	-1315.92	1568.37
Filing Date Shares Outstanding	13.02	13.04	13.04	11.86	12.93	12.93
Total Common Shares Outstanding	13.02	13.04	13.04	13.05	12.93	13.05
Working Capital	61,773	62,576	44,242	30,819	26,218	25,923
Book Value Per Share	4867.04	4962.00	4129.44	3525.65	2732.99	2223.59
Tangible Book Value	62,321	63,696	52,834	44,969	34,576	28,256
Tangible Book Value Per Share	4788.37	4883.48	4050.74	3446.79	2674.68	2165.82
Machinery	460.13	1,168	953.91	780.81	197.54	749.77
Construction In Progress	-	-	499.4	-	-	-

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