APACT 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	16,235	14,160	21,737	18,206	18,583
Short-Term Investments	7,000	-	-	-	-
Cash & Short-Term Investments	23,235	14,160	21,737	18,206	18,583
Cash Growth	64.08%	-34.86%	19.39%	-2.02%	5.55%
Accounts Receivable	8,765	7,295	5,966	9,309	2,268
Other Receivables	239.61	500.82	31.68	0.68	8.83
Receivables	9,176	7,796	5,998	9,310	2,277
Inventory	5,541	3,583	4,880	8,317	-
Prepaid Expenses	758.57	181.46	1,515	1,090	300.66
Other Current Assets	1,875	748.91	204.57	831.04	78.9
Total Current Assets	40,586	26,470	34,334	37,754	21,239
Property, Plant & Equipment	120,171	122,572	158,358	165,045	89,385
Long-Term Investments	1,989	0	1,095	1,413	418.19
Other Intangible Assets	862.2	1,574	2,137	2,839	773.33
Long-Term Accounts Receivable	-	-	0	-0	0
Long-Term Deferred Tax Assets	11,756	11,509	13,115	6,613	3,980
Other Long-Term Assets	6,459	303.01	466.23	481.22	266.6
Total Assets	181,860	162,488	209,505	214,145	116,062
Accounts Payable	5,294	5,138	2,663	6,885	-
Accrued Expenses	1,725	1,988	2,290	3,206	1,733
Short-Term Debt	53,900	61,900	41,500	16,000	16,000
Current Portion of Long-Term Debt	200	10,000	25,000	2,500	7,875
Current Portion of Leases	309.23	643.52	1,427	1,559	456.1
Current Income Taxes Payable	34.38	-	-	-	21.61
Other Current Liabilities	4,827	6,642	7,737	12,595	1,435
Total Current Liabilities	66,290	86,312	80,617	42,744	27,520
Long-Term Debt	40,991	20,000	30,000	55,000	17,500
Long-Term Leases	181.05	53.21	388.22	1,369	75.89
Pension & Post-Retirement Benefits	-0	395.77	-0	0	0
Other Long-Term Liabilities	4,207	490.94	419.58	258.66	73.13
Total Liabilities	111,669	107,252	111,425	99,372	45,169
Common Stock	21,181	21,181	21,181	21,181	9,238
Additional Paid-In Capital	68,608	58,836	58,490	58,490	24,514
Retained Earnings	-19,593	-24,775	26,675	43,364	40,138
Treasury Stock	-5.59	-5.59	-8,266	-8,262	-2,997
Comprehensive Income & Other	-0	-0	0	0	0
Shareholders' Equity	70,191	55,236	98,081	114,773	70,892
Total Liabilities & Equity	181,860	162,488	209,505	214,145	116,062
Total Debt	95,581	92,597	98,315	76,428	41,907
Net Cash (Debt)	-72,346	-78,436	-76,578	-58,222	-23,324
Net Cash Per Share	-318.39	-1868.24	-1871.36	-1972.73	-892.66
Filing Date Shares Outstanding	42.87	42.36	40.92	40.92	27.06
Total Common Shares Outstanding	42.87	42.36	40.92	40.92	27.06
Working Capital	-25,703	-59,842	-46,283	-4,991	-6,281
Book Value Per Share	1637.20	1303.94	2396.85	2804.72	2620.06
Tangible Book Value	69,329	53,662	95,943	111,934	70,119
Tangible Book Value Per Share	1617.09	1266.77	2344.61	2735.34	2591.48
Land	17,158	17,158	17,158	17,158	9,290
Buildings	64,296	64,296	51,446	64,296	41,896
Machinery	233,556	236,922	68,114	212,077	187,120
Construction In Progress	684.92	75.43	8,630	6,496	72

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