S&D Co., Ltd 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	39,717	26,547	21,888	17,996	8,825	12,092
Short-Term Investments	15,570	15,564	15,450	45,450	45,450	40,640
Cash & Short-Term Investments	55,287	42,111	37,338	63,446	54,275	52,732
Cash Growth	48.90%	12.78%	-41.15%	16.90%	2.93%	186.75%
Accounts Receivable	18,696	16,352	23,566	16,833	13,752	12,360
Other Receivables	210.52	114.39	147.02	412.21	477.43	160.57
Receivables	18,907	16,467	23,713	17,245	14,230	12,521
Inventory	18,185	18,123	13,251	8,495	7,800	5,515
Prepaid Expenses	20.24	21.16	11.07	9.43	10.15	9.15
Other Current Assets	43.53	2.18	0.4	146.64	53.73	2.7
Total Current Assets	92,443	76,724	74,313	89,342	76,369	70,779
Property, Plant & Equipment	29,909	30,383	16,650	14,873	15,418	10,396
Long-Term Investments	26.1	18.23	224.08	227.01	370.82	589.65
Other Intangible Assets	1,091	1,086	1,115	1,255	778.16	1,027
Long-Term Accounts Receivable	0	0	0	0	0	0
Long-Term Deferred Tax Assets	79.68	97.32	42.93	-	-	73.55
Other Long-Term Assets	596.86	593.42	665.03	400.32	402.03	336.2
Total Assets	124,145	108,902	93,011	106,098	93,338	83,202
Accounts Payable	24,104	16,160	18,034	12,244	11,401	9,746
Accrued Expenses	888.58	1,394	1,114	171.99	222.51	711.88
Current Portion of Leases	149.75	93.85	178.49	101.78	121.97	60.35
Current Income Taxes Payable	2,880	1,564	2,536	1,557	994.38	1,460
Other Current Liabilities	8,262	3,081	2,831	3,128	2,100	2,149
Total Current Liabilities	36,284	22,293	24,694	17,202	14,840	14,128
Long-Term Leases	65.23	84.7	69.72	88.27	171.34	48.38
Pension & Post-Retirement Benefits	151.59	82.84	11.43	-0	92.62	52.07
Long-Term Deferred Tax Liabilities	-	-	-	39.18	30.13	-
Other Long-Term Liabilities	207.05	202.67	180.53	150.98	97.4	20.84
Total Liabilities	36,708	22,663	24,956	17,481	15,231	14,249
Common Stock	2,030	2,030	2,030	2,030	2,030	2,030
Additional Paid-In Capital	28,569	28,569	28,569	28,569	28,569	28,569
Retained Earnings	56,839	55,641	37,456	58,019	47,508	38,354
Shareholders' Equity	87,437	86,240	68,055	88,617	78,107	68,952
Total Liabilities & Equity	124,145	108,902	93,011	106,098	93,338	83,202
Total Debt	214.99	178.55	248.21	190.05	293.31	108.72
Net Cash (Debt)	55,072	41,932	37,090	63,256	53,982	52,623
Net Cash Growth	49.12%	13.05%	-41.37%	17.18%	2.58%	192.54%
Net Cash Per Share	19037.93	14495.57	11446.55	15584.09	13295.24	15946.89
Filing Date Shares Outstanding	2.89	2.89	2.89	4.06	4.06	4.06
Total Common Shares Outstanding	2.89	2.89	2.89	4.06	4.06	4.06
Working Capital	56,159	54,432	49,619	72,140	61,530	56,651
Book Value Per Share	30225.03	29812.27	23526.06	21830.05	19240.92	16985.77
Tangible Book Value	86,347	85,153	66,940	87,362	77,329	67,925
Tangible Book Value Per Share	29847.96	29436.74	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