APACT 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	5,698	16,235	14,160	21,737	18,206	18,583
Short-Term Investments	11,000	7,000	-	-	-	-
Cash & Short-Term Investments	16,698	23,235	14,160	21,737	18,206	18,583
Cash Growth	115.30%	64.08%	-34.86%	19.39%	-2.02%	5.55%
Accounts Receivable	9,560	8,765	7,295	5,966	9,309	2,268
Other Receivables	623.36	239.61	500.82	31.68	0.68	8.83
Receivables	10,195	9,176	7,796	5,998	9,310	2,277
Inventory	11,107	5,541	3,583	4,880	8,317	-
Prepaid Expenses	979.55	758.57	181.46	1,515	1,090	300.66
Other Current Assets	3,533	1,875	748.91	204.57	831.04	78.9
Total Current Assets	42,512	40,586	26,470	34,334	37,754	21,239
Property, Plant & Equipment	123,406	120,171	122,572	158,358	165,045	89,385
Long-Term Investments	1,849	1,989	0	1,095	1,413	418.19
Other Intangible Assets	1,378	862.2	1,574	2,137	2,839	773.33
Long-Term Accounts Receivable	-	-	-	0	-0	0
Long-Term Deferred Tax Assets	11,780	11,756	11,509	13,115	6,613	3,980
Other Long-Term Assets	6,409	6,459	303.01	466.23	481.22	266.6
Total Assets	187,367	181,860	162,488	209,505	214,145	116,062
Accounts Payable	11,409	5,294	5,138	2,663	6,885	-
Accrued Expenses	1,457	1,725	1,988	2,290	3,206	1,733
Short-Term Debt	53,900	53,900	61,900	41,500	16,000	16,000
Current Portion of Long-Term Debt	2,600	200	10,000	25,000	2,500	7,875
Current Portion of Leases	402.66	309.23	643.52	1,427	1,559	456.1
Current Income Taxes Payable	29.83	34.38	-	-	-	21.61
Other Current Liabilities	5,953	4,827	6,642	7,737	12,595	1,435
Total Current Liabilities	75,751	66,290	86,312	80,617	42,744	27,520
Long-Term Debt	39,583	40,991	20,000	30,000	55,000	17,500
Long-Term Leases	199.71	181.05	53.21	388.22	1,369	75.89
Pension & Post-Retirement Benefits	771.97	-0	395.77	-0	0	0
Other Long-Term Liabilities	4,222	4,207	490.94	419.58	258.66	73.13
Total Liabilities	120,529	111,669	107,252	111,425	99,372	45,169
Common Stock	21,181	21,181	21,181	21,181	21,181	9,238
Additional Paid-In Capital	68,608	68,608	58,836	58,490	58,490	24,514
Retained Earnings	-22,945	-19,593	-24,775	26,675	43,364	40,138
Treasury Stock	-5.59	-5.59	-5.59	-8,266	-8,262	-2,997
Comprehensive Income & Other	-0	-0	-0	0	0	0
Shareholders' Equity	66,839	70,191	55,236	98,081	114,773	70,892
Total Liabilities & Equity	187,367	181,860	162,488	209,505	214,145	116,062
Total Debt	96,686	95,581	92,597	98,315	76,428	41,907
Net Cash (Debt)	-79,988	-72,346	-78,436	-76,578	-58,222	-23,324
Net Cash Per Share	-1728.66	-1631.24	-1868.24	-1871.38	-1972.73	-892.66
Filing Date Shares Outstanding	42.44	42.36	42.36	40.92	40.92	27.06
Total Common Shares Outstanding	42.44	42.36	42.36	40.92	40.92	27.06
Working Capital	-33,239	-25,703	-59,842	-46,283	-4,991	-6,281
Book Value Per Share	1574.75	1656.97	1303.94	2396.85	2804.72	2620.06
Tangible Book Value	65,460	69,329	53,662	95,943	111,934	70,119
Tangible Book Value Per Share	1542.27	1636.62	1266.77	2344.61	2735.34	2591.48
Land	17,158	17,158	17,158	17,158	17,158	9,290
Buildings	64,296	64,296	64,296	51,446	64,296	41,896
Machinery	232,708	233,556	236,922	68,114	212,077	187,120
Construction In Progress	3,171	684.92	75.43	8,630	6,496	72