CAELUM 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	14,284	13,806	7,660	3,685	2,879	4,616
Short-Term Investments	1,362	1,386	832.23	1,445	1,434	1,762
Trading Asset Securities	-	-	-	3,991	3,879	1,007
Cash & Short-Term Investments	15,646	15,192	8,492	9,120	8,192	7,386
Cash Growth	106.72%	78.90%	-6.89%	11.33%	10.92%	-4.61%
Accounts Receivable	7,685	7,630	20,158	10,348	20,456	5,552
Other Receivables	2,895	606.93	119.31	164.14	210.63	192.88
Receivables	10,589	8,246	20,287	10,554	20,728	5,745
Inventory	4,278	5,082	5,667	3,596	3,065	1,695
Prepaid Expenses	156.03	223.13	1,088	206.53	360.1	104.47
Other Current Assets	711.58	701	976.55	3,377	5,590	2,443
Total Current Assets	31,380	29,445	36,511	26,853	37,936	17,374
Property, Plant & Equipment	44,194	44,630	45,483	40,881	45,977	20,642
Long-Term Investments	54.04	52.94	499.06	475.43	8,763	303.36
Goodwill	-	-	-	-	5,009	22,795
Other Intangible Assets	3,587	3,651	5,430	20,090	24,310	25,631
Long-Term Deferred Tax Assets	-	352.92	-	-	-	218.95
Other Long-Term Assets	1,679	1,682	2,068	7,848	6,875	7,418
Total Assets	80,955	79,874	90,051	96,147	128,870	94,383
Accounts Payable	2,101	1,778	9,962	2,654	6,378	1,835
Accrued Expenses	1,433	1,366	1,053	984.95	999.95	414.71
Short-Term Debt	7,800	7,800	6,200	9,165	6,730	10,989
Current Portion of Long-Term Debt	5,000	5,000	-	2,710	2,710	2,710
Current Portion of Leases	47.39	65.64	52	71.66	685.95	652.08
Current Unearned Revenue	-	23.15	803.02	351.77	78.34	221.45
Other Current Liabilities	2,722	3,143	3,252	2,207	5,681	6,177
Total Current Liabilities	19,103	19,176	21,322	18,145	23,263	22,999
Long-Term Debt	9,940	10,000	15,000	9,945	12,624	5,420
Long-Term Leases	43.31	46.86	19.72	28.21	647.68	1,097
Pension & Post-Retirement Benefits	2,008	1,977	2,025	1,658	1,213	189.48
Long-Term Deferred Tax Liabilities	2,740	3,107	3,464	4,327	831.46	1,354
Other Long-Term Liabilities	43.98	43.98	664.63	194.03	194.03	164
Total Liabilities	33,878	34,350	42,495	34,298	38,773	31,223
Common Stock	18,243	18,243	13,394	13,394	11,073	9,117
Additional Paid-In Capital	48,212	48,212	53,061	44,008	81,328	64,454
Retained Earnings	-27,332	-28,854	-26,365	-31,122	-38,840	-21,963
Treasury Stock	-1,475	-1,475	-1,475	-1,475	-1,475	-1,475
Comprehensive Income & Other	8,747	8,747	8,060	3,014	3,013	3,381
Total Common Equity	46,395	44,873	46,675	27,819	55,100	53,514
Minority Interest	680.9	650.95	880.71	3,504	6,400	9,646
Shareholders' Equity	47,076	45,524	47,556	61,850	90,097	63,160
Total Liabilities & Equity	80,955	79,874	90,051	96,147	128,870	94,383
Total Debt	22,831	22,913	21,272	21,920	23,397	20,868
Net Cash (Debt)	-7,185	-7,720	-12,779	-12,800	-15,205	-13,482
Net Cash Per Share	-198.18	-213.11	-352.77	-518.26	-686.60	-896.70
Filing Date Shares Outstanding	36.23	36.23	26.53	26.53	21.89	17.98
Total Common Shares Outstanding	36.23	36.23	26.53	26.53	21.89	17.98
Working Capital	12,278	10,269	15,189	8,708	14,673	-5,625
Book Value Per Share	1280.70	1238.69	1759.44	1048.63	2517.36	2977.03
Tangible Book Value	42,808	41,222	41,246	7,729	25,781	5,087
Tangible Book Value Per Share	1181.67	1137.90	1554.77	291.33	1177.85	283.00
Land	-	26,574	25,568	19,193	19,193	13,271
Buildings	-	9,760	9,899	9,899	9,899	5,329
Machinery	-	33,155	33,217	29,909	29,544	5,232
Construction In Progress	-	-	-	3,287	5,055	-