OPASNET co. Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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	30,420	49,362	33,689	25,995	13,004	22,555
Short-Term Investments	2,658	2,588	2,675	2,531	2,518	2,445
Trading Asset Securities	14,787	5,396	864.52	1,623	1,137	1,650
Cash & Short-Term Investments	47,866	57,346	37,228	30,149	16,659	26,650
Cash Growth	18.46%	54.04%	23.48%	80.97%	-37.49%	87.47%
Accounts Receivable	23,432	32,050	35,880	30,874	23,864	16,126
Other Receivables	5,258	2,838	1,755	1,424	2,338	21.41
Receivables	28,776	34,984	37,743	32,492	26,284	16,272
Inventory	33,512	27,915	27,912	28,066	48,335	16,892
Prepaid Expenses	6,924	4,661	6,066	4,817	4,239	3,464
Other Current Assets	6,552	2,581	2,792	3,319	4,724	1,665
Total Current Assets	123,630	127,486	111,741	98,843	100,241	64,943
Property, Plant & Equipment	3,302	2,722	3,515	2,618	1,655	1,631
Long-Term Investments	2,939	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	3,258	5,320	9,281	10,982	7,547	467.53
Long-Term Deferred Tax Assets	2,771	2,940	2,310	1,815	1,721	1,870
Other Long-Term Assets	6,943	7,104	7,937	8,460	5,233	5,018
Total Assets	144,052	149,069	138,071	125,994	119,291	76,887

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Accounts Payable	20,866	30,120	23,282	28,759	25,489	20,512
Accrued Expenses	21.42	1,078	1,047	942.24	387.25	364.2
Short-Term Debt	11,217	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	620.25	474.13	761.14	690.99	636.55	632.54
Current Income Taxes Payable	1,207	2,183	1,676	2,072	968.83	743.64
Other Current Liabilities	21,449	24,969	25,330	18,662	16,176	11,429
Total Current Liabilities	55,932	64,910	67,499	68,024	74,022	39,020
Long-Term Debt	275.44	551.3	1,103	1,655	2,206	-
Long-Term Leases	598.6	604.42	809.08	880.09	462.07	404.89
Pension & Post-Retirement Benefits	9,088	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
Other Long-Term Liabilities	11,006	9,270	6,645	2,777	2,816	2,946
Total Liabilities	76,900	84,172	83,393	79,280	83,962	47,877

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
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	52,804	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	-217.58	-271.1	-274.76	-289.62	-272.64	-273.12
Total Common Equity	67,003	64,720	53,861	45,997	35,329	29,010
Minority Interest	148.23	177.45	817.59	716.19	-	-
Shareholders' Equity	67,151	64,897	54,678	46,714	35,329	29,010
Total Liabilities & Equity	144,052	149,069	138,071	125,994	119,291	76,887

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Total Debt	13,263	7,716	18,076	20,124	33,670	6,376
Net Cash (Debt)	34,603	49,630	19,152	10,025	-17,011	20,274
Net Cash Growth	77.74%	159.14%	91.04%	-	-	54.37%
Net Cash Per Share	2651.50	3805.06	1468.76	773.26	-1315.92	1568.37
Filing Date Shares Outstanding	13.05	13.04	13.04	11.86	12.93	12.93
Total Common Shares Outstanding	13.05	13.04	13.04	13.05	12.93	13.05
Working Capital	67,698	62,576	44,242	30,819	26,218	25,923
Book Value Per Share	5132.38	4962.00	4129.44	3525.65	2732.99	2223.59
Tangible Book Value	65,979	63,696	52,834	44,969	34,576	28,256
Tangible Book Value Per Share	5053.97	4883.48	4050.74	3446.79	2674.68	2165.82
Machinery	517.65	1,168	953.91	780.81	197.54	749.77
Construction In Progress	460	-	499.4	-	-	-