ISTE Co., Ltd. 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
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
Cash & Equivalents	2,794	12,055	595.71	6,401	3,531
Short-Term Investments	10.8	9.9	6.3	17.7	80
Trading Asset Securities	430.91	416.11	-	-	-
Cash & Short-Term Investments	3,236	12,481	602.01	6,419	3,611
Cash Growth	-43.78%	1973.25%	-90.62%	77.75%	-
Accounts Receivable	4,455	1,657	8,563	7,043	6,014
Other Receivables	103.38	136.55	437.41	26.98	224.08
Receivables	6,508	2,744	9,325	7,140	6,495
Inventory	9,659	4,732	9,849	8,753	5,416
Prepaid Expenses	772.99	135.97	259.97	384.95	101.26
Other Current Assets	6,491	5,237	6,200	1,938	516.12
Total Current Assets	26,667	25,331	26,236	24,634	16,140
Property, Plant & Equipment	30,486	30,257	23,352	19,291	16,868
Long-Term Investments	1,158	1,336	916.24	877.53	865.32
Goodwill	0	0	0	0	0
Other Intangible Assets	73.2	74.55	11.48	10.83	7.05
Long-Term Deferred Tax Assets	4,066	4,039	2,186	2,111	1,536
Other Long-Term Assets	300.34	316.55	354.34	331.41	631.81
Total Assets	62,781	61,384	53,058	47,516	36,128
Accounts Payable	8,348	8,416	8,672	3,681	1,844
Accrued Expenses	254.73	324.64	268.22	339.38	1,238
Short-Term Debt	18,377	17,722	18,141	12,894	13,859
Current Portion of Long-Term Debt	6,329	4,329	6,694	11,012	8,706
Current Portion of Leases	203.23	191.24	171.53	204.32	229.24
Current Income Taxes Payable	3.45	2.65	3.15	2.21	15
Current Unearned Revenue	23.6	24.71	57.67	72.6	-
Other Current Liabilities	1,230	1,723	3,821	8,956	9,440
Total Current Liabilities	34,769	32,733	37,828	37,161	35,331
Long-Term Debt	3,182	5,186	3,641	3,272	5,129
Long-Term Leases	359.18	386.48	449.41	596.49	802.06
Pension & Post-Retirement Benefits	1,859	1,844	1,615	1,222	879.82
Other Long-Term Liabilities	694.18	686.4	602.91	475.15	459.16
Total Liabilities	40,863	40,835	44,137	42,725	42,601
Common Stock	4,811	4,705	3,830	1,813	1,319
Additional Paid-In Capital	27,742	26,305	9,293	8,672	729.08
Retained Earnings	-15,566	-16,298	-11,729	-12,294	-12,078
Comprehensive Income & Other	4,930	5,836	7,528	6,599	3,557
Shareholders' Equity	21,918	20,549	8,921	4,791	-6,472
Total Liabilities & Equity	62,781	61,384	53,058	47,516	36,128
Total Debt	28,450	27,814	29,097	27,978	28,725
Net Cash (Debt)	-25,215	-15,333	-28,495	-21,560	-25,114
Net Cash Per Share	-2672.37	-1682.41	-3727.76	-4047.01	-9621.75
Filing Date Shares Outstanding	9.63	9.41	7.66	3.63	2.61
Total Common Shares Outstanding	9.63	9.41	7.66	3.63	2.61
Working Capital	-8,102	-7,401	-11,592	-12,526	-19,191
Book Value Per Share	2276.70	2183.67	1164.56	1320.89	-2479.72
Tangible Book Value	21,845	20,475	8,910	4,780	-6,480
Tangible Book Value Per Share	2269.10	2175.74	1163.06	1317.90	-2482.42
Land	9,779	9,764	9,764	9,058	7,431
Buildings	6,876	6,648	6,648	6,163	6,118
Machinery	8,602	8,457	7,909	7,327	6,701
Construction In Progress	14,069	13,922	6,272	2,456	404.59