Advanced Process Systems Balance Sheet

Financials in millions KRW. Fiscal year is January - December.

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	197,802	172,457	249,336	220,742	135,674	58,398
Short-Term Investments	345.2	34,854	722.66	4,337	96.81	142.77
Trading Asset Securities	662.13	1,897	88.04	30.65	8.94	0.08
Cash & Short-Term Investments	198,810	209,208	250,147	225,110	135,780	58,541
Cash Growth	18.13%	-16.37%	11.12%	65.79%	131.94%	94.84%
Accounts Receivable	71,931	70,448	68,031	52,938	77,547	71,750
Other Receivables	206.36	532.56	248.26	240.52	539.86	366.37
Receivables	72,138	70,980	68,985	53,196	78,007	72,601
Inventory	73,504	76,038	51,008	89,538	42,809	58,491
Prepaid Expenses	-	5,173	2,727	5,340	3,226	6,093
Other Current Assets	22,132	14,734	17,571	23,286	27,441	26,528
Total Current Assets	366,584	376,133	390,438	396,471	287,263	222,255
Property, Plant & Equipment	82,213	90,848	81,318	87,588	78,222	82,969
Long-Term Investments	62,004	64,729	36,134	12,335	803.57	1.18
Goodwill	-	60.56	60.56	60.56	60.56	60.56
Other Intangible Assets	3,147	2,826	2,826	2,983	3,380	4,535
Long-Term Accounts Receivable	-	9,356	8,969	8,599	-	-
Long-Term Deferred Tax Assets	18,156	17,701	9,263	11,299	12,432	13,638
Long-Term Deferred Charges	-	-	-	-	-	45.18
Other Long-Term Assets	32,580	38,119	41,828	28,771	46,544	47,570
Total Assets	564,719	599,773	571,136	548,113	428,720	371,315
Accounts Payable	77,336	79,230	63,324	83,092	55,110	71,091
Accrued Expenses	-	5,578	5,077	5,654	6,440	9,520
Short-Term Debt	13,418	49,808	16,000	24,940	14,000	31,921
Current Portion of Long-Term Debt	32,000	20,000	41,500	43,000	12,500	4,444
Current Portion of Leases	2,637	2,509	2,031	2,154	2,092	2,247
Current Income Taxes Payable	2,052	9,049	5,686	19,075	12,710	7,338
Other Current Liabilities	39,120	31,081	40,207	44,506	32,743	26,696
Total Current Liabilities	166,563	197,255	173,825	222,421	135,594	153,256
Long-Term Debt	40,000	35,000	60,000	41,500	92,817	69,643
Long-Term Leases	930.18	2,407	1,870	312.33	1,589	656.05
Pension & Post-Retirement Benefits	1,592	-	-	-	419.02	983.57
Other Long-Term Liabilities	14,625	28,584	14,064	13,680	6,758	8,616
Total Liabilities	223,711	263,246	249,759	277,914	237,178	233,155
Common Stock	7,641	7,641	7,641	7,641	7,641	7,240
Additional Paid-In Capital	64,422	64,422	64,422	64,422	64,422	63,675
Retained Earnings	305,635	301,718	259,391	204,013	124,652	69,454
Treasury Stock	-5,456	-6,275	-6,275	-6,133	-5,468	-2,489
Comprehensive Income & Other	-31,233	-30,978	-3,802	256.26	296.29	-120.98
Total Common Equity	341,008	336,527	321,376	270,199	191,542	137,759
Shareholders' Equity	341,008	336,527	321,376	270,199	191,542	138,160
Total Liabilities & Equity	564,719	599,773	571,136	548,113	428,720	371,315
Total Debt	88,984	109,724	121,401	111,907	122,998	108,912
Net Cash (Debt)	109,825	99,484	128,746	113,204	12,782	-50,371
Net Cash Growth	84.16%	-22.73%	13.73%	785.67%	-	-
Net Cash Per Share	7382.04	6623.40	8571.53	7519.44	845.25	-3320.24
Filing Date Shares Outstanding	14.79	15.02	15.02	15.03	15.07	14.37
Total Common Shares Outstanding	14.79	15.02	15.02	15.03	15.07	14.37
Working Capital	200,020	178,879	216,613	174,049	151,668	68,999
Book Value Per Share	23057.41	22405.08	21396.37	17979.55	12713.45	9586.88
Tangible Book Value	337,861	333,641	318,490	267,156	188,102	133,163
Tangible Book Value Per Share	22844.61	22212.89	21204.20	17777.04	12485.09	9267.04
Land	-	15,638	15,427	18,576	15,817	15,817
Buildings	-	61,196	60,093	71,542	69,365	69,365
Machinery	-	26,753	18,173	18,157	18,217	22,485
Construction In Progress	-	12,677	13,616	8,174	-	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.