S&D Co., Ltd 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	26,547	21,888	17,996	8,825	12,092
Short-Term Investments	15,564	15,450	45,450	45,450	40,640
Cash & Short-Term Investments	42,111	37,338	63,446	54,275	52,732
Cash Growth	12.78%	-41.15%	16.90%	2.93%	186.75%
Accounts Receivable	16,352	23,566	16,833	13,752	12,360
Other Receivables	114.39	147.02	412.21	477.43	160.57
Receivables	16,467	23,713	17,245	14,230	12,521
Inventory	18,123	13,251	8,495	7,800	5,515
Prepaid Expenses	21.16	11.07	9.43	10.15	9.15
Other Current Assets	2.18	0.4	146.64	53.73	2.7
Total Current Assets	76,724	74,313	89,342	76,369	70,779
Property, Plant & Equipment	30,383	16,650	14,873	15,418	10,396
Long-Term Investments	18.23	224.08	227.01	370.82	589.65
Other Intangible Assets	1,086	1,115	1,255	778.16	1,027
Long-Term Accounts Receivable	0	0	0	0	0
Long-Term Deferred Tax Assets	97.32	42.93	-	-	73.55
Other Long-Term Assets	593.42	665.03	400.32	402.03	336.2
Total Assets	108,902	93,011	106,098	93,338	83,202
Accounts Payable	16,160	18,034	12,244	11,401	9,746
Accrued Expenses	1,394	1,114	171.99	222.51	711.88
Current Portion of Leases	93.85	178.49	101.78	121.97	60.35
Current Income Taxes Payable	1,564	2,536	1,557	994.38	1,460
Other Current Liabilities	3,081	2,831	3,128	2,100	2,149
Total Current Liabilities	22,293	24,694	17,202	14,840	14,128
Long-Term Leases	84.7	69.72	88.27	171.34	48.38
Pension & Post-Retirement Benefits	82.84	11.43	-0	92.62	52.07
Long-Term Deferred Tax Liabilities	-	-	39.18	30.13	-
Other Long-Term Liabilities	202.67	180.53	150.98	97.4	20.84
Total Liabilities	22,663	24,956	17,481	15,231	14,249
Common Stock	2,030	2,030	2,030	2,030	2,030
Additional Paid-In Capital	28,569	28,569	28,569	28,569	28,569
Retained Earnings	55,641	37,456	58,019	47,508	38,354
Shareholders' Equity	86,240	68,055	88,617	78,107	68,952
Total Liabilities & Equity	108,902	93,011	106,098	93,338	83,202
Total Debt	178.55	248.21	190.05	293.31	108.72
Net Cash (Debt)	41,932	37,090	63,256	53,982	52,623
Net Cash Growth	13.05%	-41.37%	17.18%	2.58%	192.54%
Net Cash Per Share	14495.63	11446.55	15582.43	13295.24	15946.89
Filing Date Shares Outstanding	2.89	2.89	4.06	4.06	4.06
Total Common Shares Outstanding	2.89	2.89	4.06	4.06	4.06
Working Capital	54,432	49,619	72,140	61,530	56,651
Book Value Per Share	29812.81	23526.06	21830.05	19240.92	16985.77
Tangible Book Value	85,153	66,940	87,362	77,329	67,925
Tangible Book Value Per Share	29437.27	23140.62	21520.84	19049.22	16732.76
Land	2,414	2,414	2,414	2,262	2,262
Buildings	16,196	8,734	8,734	8,740	5,305
Machinery	23,201	14,323	13,507	13,239	9,427
Construction In Progress	36.8	2,312	157	228.64	1,974

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