POINT ENGINEERING 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	7,087	3,487	3,816	9,024	16,150
Short-Term Investments	28,118	33,613	32,413	29,837	17,000
Trading Asset Securities	7,072	-	-	1,649	-
Cash & Short-Term Investments	42,277	37,100	36,229	40,509	33,150
Cash Growth	13.95%	2.40%	-10.57%	22.20%	-17.83%
Accounts Receivable	4,635	4,641	4,097	4,741	7,053
Other Receivables	440.03	898.76	771.28	670.77	255.19
Receivables	5,075	5,539	4,868	5,412	7,612
Inventory	1,928	2,413	1,735	3,621	3,927
Prepaid Expenses	496.38	539.53	283.93	560.61	393.78
Other Current Assets	849.56	1,178	763.07	688.33	793.45
Total Current Assets	50,626	46,770	43,879	50,791	45,876
Property, Plant & Equipment	32,108	43,820	46,922	45,430	48,394
Long-Term Investments	2,531	2,535	2,364	2,242	4,097
Other Intangible Assets	1,095	1,445	1,449	1,761	1,666
Long-Term Deferred Tax Assets	5,724	3,308	3,326	1,977	1,475
Long-Term Deferred Charges	-	-	-	49.22	114.84
Other Long-Term Assets	19.75	-0	24.75	32.75	48.06
Total Assets	92,102	97,878	97,964	102,281	101,675
Accounts Payable	640.28	890.45	380	969.54	1,584
Accrued Expenses	647.87	686.21	657.01	649.07	1,339
Short-Term Debt	7,000	6,500	14,500	11,000	9,500
Current Portion of Long-Term Debt	4,333	333.2	166.7	5,100	400
Current Portion of Leases	251.14	273.55	267.38	279.59	326.79
Current Income Taxes Payable	-	1.23	-	166.1	9.21
Other Current Liabilities	1,400	869.21	932.74	2,110	990.41
Total Current Liabilities	14,273	9,554	16,904	20,274	14,149
Long-Term Debt	9,967	14,300	8,833	3,000	8,100
Long-Term Leases	160.05	265.31	287.44	296.97	187.32
Long-Term Unearned Revenue	606.41	1,066	838.92	528.33	656.9
Pension & Post-Retirement Benefits	375.13	292.78	212.66	200.41	564.82
Other Long-Term Liabilities	0	-	-0	-0	0
Total Liabilities	25,381	25,477	27,076	24,300	23,658
Common Stock	5,800	5,800	5,800	5,800	5,766
Additional Paid-In Capital	22,776	22,253	22,215	21,275	20,694
Retained Earnings	41,467	47,360	46,039	53,136	53,473
Treasury Stock	-3,979	-3,920	-3,920	-3,920	-3,703
Comprehensive Income & Other	537.15	787.14	632.2	1,494	1,600
Total Common Equity	66,601	72,279	70,766	77,784	77,831
Minority Interest	119.8	121.34	121.74	197.52	185.9
Shareholders' Equity	66,721	72,401	70,888	77,982	78,017
Total Liabilities & Equity	92,102	97,878	97,964	102,281	101,675
Total Debt	21,711	21,672	24,055	19,677	18,514
Net Cash (Debt)	20,566	15,429	12,174	20,833	14,636
Net Cash Growth	33.30%	26.73%	-41.56%	42.34%	-24.30%
Net Cash Per Share	361.20	273.36	213.89	366.11	254.35
Filing Date Shares Outstanding	57.06	56.92	56.92	56.92	56.66
Total Common Shares Outstanding	57.06	56.92	56.92	56.92	56.66
Working Capital	36,353	37,216	26,975	30,517	31,727
Book Value Per Share	1167.13	1269.90	1243.32	1366.63	1373.72
Tangible Book Value	65,506	70,834	69,317	76,024	76,165
Tangible Book Value Per Share	1147.94	1244.52	1217.86	1335.69	1344.32
Land	5,453	5,453	5,444	5,281	5,281
Buildings	20,641	20,281	20,277	19,772	19,755
Machinery	37,778	45,683	43,412	30,523	31,737
Construction In Progress	771.52	943.62	314.61	8,486	7,518

Source: S&P Global Market Intelligence. Standard template. Financial Sources.