Photon Co., Ltd. (KOSDAQ:208710)

Photon Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	4,237	4,841	7,939	8,874	2,917	10,888
Short-Term Investments	381.74	-	-	-	-	57.58
Cash & Short-Term Investments	4,619	4,841	7,939	8,874	2,917	10,945
Cash Growth	-35.25%	-39.02%	-10.53%	204.24%	-73.35%	160.72%
Accounts Receivable	33,169	34,391	32,102	39,746	23,999	21,380
Other Receivables	553.43	392.65	757.82	1,682	3,327	3,837
Receivables	33,754	34,791	32,860	41,428	27,326	25,216
Inventory	7,509	6,806	8,263	7,708	5,111	5,055
Prepaid Expenses	617.09	633.07	426	197.78	473.1	249.49
Other Current Assets	268.2	281.24	666.61	794.95	2,883	934.72
Total Current Assets	46,767	47,353	50,155	59,002	38,709	42,401
Property, Plant & Equipment	32,222	28,761	29,798	43,393	31,962	45,517
Long-Term Investments	38.37	38.37	38.36	41.82	4,821	6,578
Goodwill	-	-	-	-	1,486	1,637
Other Intangible Assets	438.84	453.13	441.42	458.13	4,319	4,630
Long-Term Deferred Tax Assets	501.41	326.98	652.63	699.51	166.61	1,966
Other Long-Term Assets	15,508	15,777	17,813	4,556	4,591	1,042
Total Assets	95,476	92,709	98,899	108,150	86,055	103,770

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	22,522	23,491	25,959	33,869	14,428	11,909
Accrued Expenses	485.61	1,090	745.56	466.54	299.9	537.33
Short-Term Debt	17,810	15,925	14,620	12,743	14,507	24,371
Current Portion of Long-Term Debt	-	-	-	-	507.79	2,399
Current Portion of Leases	488.13	623.15	466.21	453.07	1,024	1,035
Current Income Taxes Payable	396.6	339.41	310.6	622.61	4.92	-
Other Current Liabilities	2,353	2,281	2,701	1,792	2,838	9,286
Total Current Liabilities	44,056	43,749	44,802	49,947	33,610	49,537
Long-Term Debt	-	-	-	-	86.35	2,923
Long-Term Leases	1,279	1,368	247.47	671.49	233.64	1,156
Long-Term Deferred Tax Liabilities	-	17.1	-	-	827.48	708.93
Other Long-Term Liabilities	-0	-0	0	0	-0	0
Total Liabilities	45,335	45,134	45,049	50,618	34,757	54,325

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	6,590	6,590	6,590	6,260	4,225	4,143
Additional Paid-In Capital	56,687	56,577	56,579	54,914	37,053	36,040
Retained Earnings	-16,433	-17,734	-11,373	-1,619	8,738	8,480
Treasury Stock	-11.42	-11.42	-	-	-	-
Comprehensive Income & Other	3,309	2,153	2,054	1,280	1,215	856.15
Total Common Equity	50,142	47,575	53,850	60,834	51,231	49,519
Minority Interest	-	-	-	-3,302	66.79	-74.11
Shareholders' Equity	50,142	47,575	53,850	57,532	51,298	49,445
Total Liabilities & Equity	95,476	92,709	98,899	108,150	86,055	103,770

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	19,578	17,916	15,334	13,868	16,358	31,883
Net Cash (Debt)	-14,959	-13,075	-7,395	-4,994	-13,441	-20,938
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-1130.59	-992.20	-579.18	-532.79	-1611.33	-2745.60
Filing Date Shares Outstanding	13.12	13.18	13.18	12.52	8.45	8.29
Total Common Shares Outstanding	13.12	13.18	13.18	12.52	8.45	8.29
Working Capital	2,712	3,604	5,353	9,056	5,099	-7,136
Book Value Per Share	3822.95	3610.82	4085.67	4858.96	6062.19	5976.07
Tangible Book Value	49,703	47,122	53,408	60,376	45,426	43,252
Tangible Book Value Per Share	3789.49	3576.43	4052.17	4822.37	5375.28	5219.76
Land	-	-	-	4,401	-	2,699
Buildings	10,557	9,836	9,284	18,456	8,264	15,741
Machinery	72,585	65,599	67,217	60,684	59,443	61,594
Construction In Progress	4,394	2,232	1,948	722.1	-	-

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 22, 2026

Data Sources Report a data error