CLASSYS 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	102,098	37,521	22,745	18,336	26,004	42,788
Short-Term Investments	78,672	169,526	135,296	91,346	67,020	858
Trading Asset Securities	914.63	513.92	-	28,155	20,199	5,125
Cash & Short-Term Investments	181,685	207,561	158,041	137,838	113,224	48,771
Cash Growth	4.18%	31.33%	14.66%	21.74%	132.15%	-29.38%
Accounts Receivable	108,648	48,372	36,937	17,256	6,901	1,722
Other Receivables	3,841	3,179	2,068	906.95	1,536	441.38
Receivables	112,488	51,551	39,205	18,163	8,438	2,164
Inventory	59,120	30,096	30,000	19,434	23,398	16,465
Prepaid Expenses	2,651	2,112	1,613	594.31	263.15	2,476
Other Current Assets	6,713	4,452	5,342	9,708	2,467	3,263
Total Current Assets	362,656	295,772	234,202	185,737	147,789	73,140
Property, Plant & Equipment	209,096	199,986	193,946	140,206	105,332	81,505
Long-Term Investments	17,776	10,477	9,232	3,107	331.66	297.21
Goodwill	67,389	59,593	59,593	-	-	-
Other Intangible Assets	78,888	80,043	81,355	2,822	1,478	1,124
Long-Term Accounts Receivable	15,102	-	0	-	-	-
Long-Term Deferred Tax Assets	18,450	-	-	1,382	788.01	-
Other Long-Term Assets	30,483	30,155	30,051	42,188	75,692	60,313
Total Assets	799,840	704,650	608,379	375,443	331,411	216,379
Accounts Payable	2,246	4,594	3,921	461.76	317.1	835.22
Accrued Expenses	3,605	7,876	7,064	6,072	4,908	775.41
Short-Term Debt	5,883	2,965	5,973	-	-	-
Current Portion of Long-Term Debt	133,297	20,774	72,840	2,400	2,400	-
Current Portion of Leases	343.99	232.39	538.59	739.37	557.3	514.15
Current Income Taxes Payable	23,909	27,521	17,399	10,482	18,159	5,966
Other Current Liabilities	83,052	16,241	21,168	9,091	9,885	8,703
Total Current Liabilities	252,336	80,204	128,904	29,246	36,225	16,793
Long-Term Debt	1,159	62,775	11,512	62,000	64,400	35,000
Long-Term Leases	1,392	44.98	247.87	488.71	541.31	291.45
Long-Term Deferred Tax Liabilities	13,403	9,701	13,777	-	-	372.29
Other Long-Term Liabilities	2,260	250	1,294	207.42	690.71	178
Total Liabilities	270,550	152,975	155,735	91,943	101,857	52,635
Common Stock	6,628	6,628	6,628	6,478	6,478	6,472
Additional Paid-In Capital	8,160	9,941	106,314	24,230	24,230	24,122
Retained Earnings	501,884	547,533	336,059	270,984	204,230	133,123
Treasury Stock	-834.38	-18,407	-240.13	-20,000	-5,422	-
Comprehensive Income & Other	5,975	7,278	5,203	1,809	38.08	27.65
Total Common Equity	521,813	552,974	453,965	283,500	229,554	163,744
Minority Interest	7,478	-1,299	-1,321	-	-	-
Shareholders' Equity	529,290	551,674	452,644	283,500	229,554	163,744
Total Liabilities & Equity	799,840	704,650	608,379	375,443	331,411	216,379
Total Debt	142,075	86,792	91,112	65,628	67,899	35,806
Net Cash (Debt)	39,610	120,770	66,929	72,210	45,325	12,966
Net Cash Growth	-51.85%	80.44%	-7.31%	59.32%	249.58%	-81.12%
Net Cash Per Share	603.14	1835.02	1035.25	1121.18	700.63	200.18
Filing Date Shares Outstanding	65.27	65.15	65.5	64	64.41	64.72
Total Common Shares Outstanding	65.27	65.15	65.5	64	64.41	64.72
Working Capital	110,321	215,568	105,298	156,491	111,563	56,347
Book Value Per Share	7994.14	8487.25	6930.62	4429.73	3564.00	2530.17
Tangible Book Value	375,535	413,339	313,017	280,678	228,075	162,620
Tangible Book Value Per Share	5753.18	6344.08	4778.79	4385.63	3541.05	2512.80
Land	104,867	104,867	105,671	91,218	65,404	36,995
Buildings	58,433	58,433	60,426	43,925	36,218	27,234
Machinery	32,112	19,826	19,419	7,558	6,658	5,667
Construction In Progress	30,059	29,516	20,005	105	-	15,811