CLASSYS 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	37,521	22,745	18,336	26,004	42,788
Short-Term Investments	169,526	135,296	91,346	67,020	858
Trading Asset Securities	513.92	-	28,155	20,199	5,125
Cash & Short-Term Investments	207,561	158,041	137,838	113,224	48,771
Cash Growth	31.33%	14.66%	21.74%	132.15%	-29.38%
Accounts Receivable	48,372	36,937	17,256	6,901	1,722
Other Receivables	3,179	2,068	906.95	1,536	441.38
Receivables	51,551	39,205	18,163	8,438	2,164
Inventory	30,096	30,000	19,434	23,398	16,465
Prepaid Expenses	2,112	1,613	594.31	263.15	2,476
Other Current Assets	4,452	5,342	9,708	2,467	3,263
Total Current Assets	295,772	234,202	185,737	147,789	73,140
Property, Plant & Equipment	199,986	193,946	140,206	105,332	81,505
Long-Term Investments	10,477	9,232	3,107	331.66	297.21
Goodwill	59,593	59,593	-	-	-
Other Intangible Assets	80,043	81,355	2,822	1,478	1,124
Long-Term Accounts Receivable	-	0	-	-	-
Long-Term Deferred Tax Assets	-	-	1,382	788.01	-
Other Long-Term Assets	30,155	30,051	42,188	75,692	60,313
Total Assets	704,650	608,379	375,443	331,411	216,379
Accounts Payable	4,594	3,921	461.76	317.1	835.22
Accrued Expenses	7,876	7,064	6,072	4,908	775.41
Short-Term Debt	2,965	5,973	-	-	-
Current Portion of Long-Term Debt	20,774	72,840	2,400	2,400	-
Current Portion of Leases	232.39	538.59	739.37	557.3	514.15
Current Income Taxes Payable	27,521	17,399	10,482	18,159	5,966
Other Current Liabilities	16,241	21,168	9,091	9,885	8,703
Total Current Liabilities	80,204	128,904	29,246	36,225	16,793
Long-Term Debt	62,775	11,512	62,000	64,400	35,000
Long-Term Leases	44.98	247.87	488.71	541.31	291.45
Long-Term Deferred Tax Liabilities	9,701	13,777	-	-	372.29
Other Long-Term Liabilities	250	1,294	207.42	690.71	178
Total Liabilities	152,975	155,735	91,943	101,857	52,635
Common Stock	6,628	6,628	6,478	6,478	6,472
Additional Paid-In Capital	9,941	106,314	24,230	24,230	24,122
Retained Earnings	547,533	336,059	270,984	204,230	133,123
Treasury Stock	-18,407	-240.13	-20,000	-5,422	-
Comprehensive Income & Other	7,278	5,203	1,809	38.08	27.65
Total Common Equity	552,974	453,965	283,500	229,554	163,744
Minority Interest	-1,299	-1,321	-	-	-
Shareholders' Equity	551,674	452,644	283,500	229,554	163,744
Total Liabilities & Equity	704,650	608,379	375,443	331,411	216,379
Total Debt	86,792	91,112	65,628	67,899	35,806
Net Cash (Debt)	120,770	66,929	72,210	45,325	12,966
Net Cash Growth	80.44%	-7.31%	59.32%	249.58%	-81.12%
Net Cash Per Share	1835.02	1035.25	1121.18	700.63	200.18
Filing Date Shares Outstanding	65.15	65.5	64	64.41	64.72
Total Common Shares Outstanding	65.15	65.5	64	64.41	64.72
Working Capital	215,568	105,298	156,491	111,563	56,347
Book Value Per Share	8487.25	6930.62	4429.73	3564.00	2530.17
Tangible Book Value	413,339	313,017	280,678	228,075	162,620
Tangible Book Value Per Share	6344.08	4778.79	4385.63	3541.05	2512.80
Land	104,867	105,671	91,218	65,404	36,995
Buildings	58,433	60,426	43,925	36,218	27,234
Machinery	19,826	19,419	7,558	6,658	5,667
Construction In Progress	29,516	20,005	105	-	15,811

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.