GIS 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	7,867	15,907	24,051	8,453	8,634
Short-Term Investments	3,826	2,417	600	1,600	1,500
Trading Asset Securities	5,303	12,029	2,470	1,163	985.56
Cash & Short-Term Investments	16,996	30,353	27,120	11,215	11,120
Cash Growth	-44.01%	11.92%	141.81%	0.86%	-15.50%
Accounts Receivable	17,056	16,460	20,657	9,861	8,735
Other Receivables	284.75	261.94	1,396	898.97	331.31
Receivables	17,415	16,936	22,274	10,887	9,237
Inventory	27,763	19,244	45,390	16,415	16,721
Prepaid Expenses	1,008	295.69	23.58	20.07	20.9
Other Current Assets	8,717	4,092	1,846	1,812	1,249
Total Current Assets	71,899	70,921	96,654	40,350	38,348
Property, Plant & Equipment	68,194	67,103	62,777	47,660	25,675
Long-Term Investments	514.88	628.82	1,102	504.37	462.46
Goodwill	1,138	2,007	868.7	868.7	868.7
Other Intangible Assets	501.84	874.32	642.56	612.05	388.44
Long-Term Accounts Receivable	51.23	-	-	-	-
Long-Term Deferred Tax Assets	105.56	188.8	85.98	115.06	2,078
Other Long-Term Assets	1,105	797.66	2,405	375.88	5,976
Total Assets	143,519	142,540	164,567	90,527	73,796
Accounts Payable	15,037	10,119	18,433	10,529	10,605
Accrued Expenses	2,325	2,029	1,886	1,285	914.48
Short-Term Debt	43,558	43,116	38,888	11,035	14,711
Current Portion of Long-Term Debt	7,500	1,600	1,049	3,198	83.28
Current Portion of Leases	180.52	186.89	378.96	160.65	192.61
Current Income Taxes Payable	13.17	642.29	3,078	38.39	124.55
Other Current Liabilities	20,689	8,814	34,710	8,049	3,599
Total Current Liabilities	89,303	66,507	98,425	34,295	30,229
Long-Term Debt	4,678	9,900	2,971	3,907	7,104
Long-Term Leases	198.26	196.73	412.78	155.03	291.08
Pension & Post-Retirement Benefits	1,405	1,799	1,169	1,023	1,021
Long-Term Deferred Tax Liabilities	4,733	4,495	5,083	4,470	-
Other Long-Term Liabilities	130.24	153.07	72.56	47.27	63.62
Total Liabilities	100,447	83,051	108,133	43,896	38,709
Common Stock	4,501	4,309	4,171	4,169	3,992
Additional Paid-In Capital	43,848	21,313	24,343	32,241	26,883
Retained Earnings	-17,393	3,655	-1,711	-4,591	3,291
Treasury Stock	-4,347	-3,352	-3,352	-3,900	-3,900
Comprehensive Income & Other	17,273	17,515	17,416	17,107	4,821
Total Common Equity	43,883	43,440	40,867	45,025	35,087
Minority Interest	-811.14	16,049	14,301	48.44	-
Shareholders' Equity	43,071	59,489	56,434	46,631	35,087
Total Liabilities & Equity	143,519	142,540	164,567	90,527	73,796
Total Debt	56,115	54,999	43,701	18,455	22,383
Net Cash (Debt)	-39,118	-24,646	-16,581	-7,240	-11,263
Net Cash Per Share	-921.24	-618.39	-415.88	-184.98	-306.32
Filing Date Shares Outstanding	43.67	41.37	39.99	39.69	37.92
Total Common Shares Outstanding	43.67	41.37	39.99	39.69	37.92
Working Capital	-17,403	4,414	-1,771	6,055	8,118
Book Value Per Share	1004.79	1050.10	1021.89	1134.53	925.31
Tangible Book Value	42,242	40,558	39,356	43,544	33,830
Tangible Book Value Per Share	967.23	980.45	984.10	1097.22	892.15
Land	40,350	40,424	40,189	30,263	12,677
Buildings	31,643	30,512	18,649	14,729	11,183
Machinery	7,389	7,603	7,043	9,398	6,191
Construction In Progress	538.85	-	6,886	867.96	1,173

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.