ISTE Co., Ltd. (KOSDAQ:212710)

ISTE Co., Ltd. Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Cash & Equivalents	3,638	12,055	595.71	6,401	3,531
Short-Term Investments	11.7	9.9	6.3	17.7	80
Trading Asset Securities	445.86	416.11	-	-	-
Cash & Short-Term Investments	4,095	12,481	602.01	6,419	3,611
Cash Growth	-12.68%	1973.25%	-90.62%	77.75%	-
Accounts Receivable	5,428	1,657	8,563	7,043	6,014
Other Receivables	96.99	136.55	437.41	26.98	224.08
Receivables	7,363	2,744	9,325	7,140	6,495
Inventory	5,198	4,732	9,849	8,753	5,416
Prepaid Expenses	196.2	135.97	259.97	384.95	101.26
Other Current Assets	5,450	5,237	6,200	1,938	516.12
Total Current Assets	22,303	25,331	26,236	24,634	16,140
Property, Plant & Equipment	31,128	30,257	23,352	19,291	16,868
Long-Term Investments	2,823	1,336	916.24	877.53	865.32
Goodwill	0	0	0	0	0
Other Intangible Assets	80.22	74.55	11.48	10.83	7.05
Long-Term Deferred Tax Assets	3,625	4,039	2,186	2,111	1,536
Other Long-Term Assets	373.83	316.55	354.34	331.41	631.81
Total Assets	60,364	61,384	53,058	47,516	36,128

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Accounts Payable	4,822	8,416	8,672	3,681	1,844
Accrued Expenses	265.03	324.64	268.22	339.38	1,238
Short-Term Debt	17,005	17,722	18,141	12,894	13,859
Current Portion of Long-Term Debt	6,029	4,329	6,694	11,012	8,706
Current Portion of Leases	264.87	191.24	171.53	204.32	229.24
Current Income Taxes Payable	6.66	2.65	3.15	2.21	15
Current Unearned Revenue	21.31	24.71	57.67	72.6	-
Other Current Liabilities	1,835	1,723	3,821	8,956	9,440
Total Current Liabilities	30,248	32,733	37,828	37,161	35,331
Long-Term Debt	3,179	5,186	3,641	3,272	5,129
Long-Term Leases	365.05	386.48	449.41	596.49	802.06
Pension & Post-Retirement Benefits	1,928	1,844	1,615	1,222	879.82
Other Long-Term Liabilities	701.66	686.4	602.91	475.15	459.16
Total Liabilities	36,422	40,835	44,137	42,725	42,601

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Common Stock	4,857	4,705	3,830	1,813	1,319
Additional Paid-In Capital	28,322	26,305	9,293	8,672	729.08
Retained Earnings	-13,795	-16,298	-11,729	-12,294	-12,078
Comprehensive Income & Other	4,558	5,836	7,528	6,599	3,557
Shareholders' Equity	23,942	20,549	8,921	4,791	-6,472
Total Liabilities & Equity	60,364	61,384	53,058	47,516	36,128

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Total Debt	26,843	27,814	29,097	27,978	28,725
Net Cash (Debt)	-22,747	-15,333	-28,495	-21,560	-25,114
Net Cash Growth	-	-	-	-	-
Net Cash Per Share	-2398.35	-1682.41	-3727.76	-4047.01	-9621.75
Filing Date Shares Outstanding	9.62	9.41	7.66	3.63	2.61
Total Common Shares Outstanding	9.62	9.41	7.66	3.63	2.61
Working Capital	-7,945	-7,401	-11,592	-12,526	-19,191
Book Value Per Share	2487.85	2183.67	1164.56	1320.89	-2479.72
Tangible Book Value	23,861	20,475	8,910	4,780	-6,480
Tangible Book Value Per Share	2479.52	2175.74	1163.06	1317.90	-2482.42
Land	9,779	9,764	9,764	9,058	7,431
Buildings	6,877	6,648	6,648	6,163	6,118
Machinery	8,745	8,457	7,909	7,327	6,701
Construction In Progress	14,793	13,922	6,272	2,456	404.59

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:

Sep 2, 2026

Data Sources Report a data error