HANDYSOFT 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	42,998	54,478	22,594	11,531	48,847	45,943
Short-Term Investments	50	50	50	1,699	710.52	748.52
Trading Asset Securities	-	2,112	21,595	41,374	1,952	-
Cash & Short-Term Investments	43,048	56,640	44,239	54,604	51,510	46,692
Cash Growth	14.18%	28.03%	-18.98%	6.01%	10.32%	13.87%
Accounts Receivable	3,617	3,083	2,518	3,323	7,744	4,582
Other Receivables	170.86	72.96	114.19	92.52	304.08	43.67
Receivables	3,787	3,156	2,632	3,416	8,048	4,625
Inventory	10,015	7,910	5,535	1,425	2,278	4,210
Prepaid Expenses	349.72	160.33	216.38	183.38	161.56	53.49
Other Current Assets	344.06	263.79	440.74	398.81	241.88	260.22
Total Current Assets	57,544	68,130	53,063	60,027	62,239	55,840
Property, Plant & Equipment	808.31	889.91	1,280	1,293	1,949	1,447
Long-Term Investments	30,644	15,623	17,018	2,113	688.57	8,114
Goodwill	-	-	2,968	2,968	3,498	-
Other Intangible Assets	886.54	947.9	1,195	1,446	1,658	713.06
Long-Term Accounts Receivable	-	-	0	-	-	-
Long-Term Deferred Tax Assets	4,160	4,160	4,462	2,557	2,080	1,678
Other Long-Term Assets	309.96	358.4	771.88	688.29	644.93	334.12
Total Assets	94,403	90,160	83,808	75,143	78,257	73,628
Accounts Payable	3,554	3,655	5,581	2,463	5,105	2,067
Accrued Expenses	425.77	595.42	550.6	493.19	646.7	185.58
Current Portion of Leases	140.81	252.57	482.75	478.98	548.38	283.01
Current Unearned Revenue	16.19	56.34	21.19	2,020	3,310	6,842
Other Current Liabilities	7,689	7,040	8,024	1,241	1,319	737.5
Total Current Liabilities	11,825	11,599	14,660	6,696	10,929	10,115
Long-Term Leases	-	9.35	231.44	113.86	521.64	486.22
Long-Term Unearned Revenue	-	-	-	-	21.67	-
Long-Term Deferred Tax Liabilities	803.89	50.07	100.14	150.22	201.7	-
Other Long-Term Liabilities	301.74	214.81	236.81	200.7	417.16	377.08
Total Liabilities	12,931	11,873	15,228	7,161	12,091	10,979
Common Stock	11,965	11,965	9,704	9,704	9,704	9,704
Additional Paid-In Capital	47,782	47,782	70,061	70,055	70,055	70,055
Retained Earnings	18,344	17,847	-12,970	-13,819	-15,887	-17,110
Comprehensive Income & Other	3,189	471.65	1,389	1,389	0	-
Total Common Equity	81,280	78,066	68,185	67,329	63,872	62,649
Minority Interest	192.49	220.55	395.24	653.27	2,293	-
Shareholders' Equity	81,472	78,287	68,580	67,982	66,165	62,649
Total Liabilities & Equity	94,403	90,160	83,808	75,143	78,257	73,628
Total Debt	140.81	261.92	714.19	592.85	1,070	769.23
Net Cash (Debt)	42,907	56,378	43,525	54,011	50,440	45,923
Net Cash Growth	15.48%	29.53%	-19.41%	7.08%	9.84%	21.51%
Net Cash Per Share	1963.78	2709.43	2253.86	2782.93	2598.90	2366.47
Filing Date Shares Outstanding	23.65	23.93	19.41	19.41	19.41	19.41
Total Common Shares Outstanding	23.65	23.93	19.41	19.41	19.41	19.41
Working Capital	45,719	56,531	38,403	53,331	51,310	45,725
Book Value Per Share	3436.36	3262.15	3513.23	3469.14	3291.03	3228.00
Tangible Book Value	80,393	77,118	64,022	62,915	58,717	61,936
Tangible Book Value Per Share	3398.88	3222.54	3298.76	3241.70	3025.38	3191.26
Land	133.34	133.34	133.34	133.34	133.34	133.34
Buildings	200.01	200.01	200.01	200.01	200.01	200.01
Machinery	925.04	850.43	710.62	651.05	577.72	255