COPUS KOREA 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	4,954	6,054	13,175	14,624	19,941	26,676
Short-Term Investments	8,524	8,466	10,215	20,249	15,923	15,454
Cash & Short-Term Investments	13,478	14,520	23,390	34,873	35,864	42,129
Cash Growth	-37.74%	-37.92%	-32.93%	-2.77%	-14.87%	102.64%
Accounts Receivable	7,310	7,523	4,650	6,427	7,411	11,295
Other Receivables	735.76	571.93	605.55	485.58	454.65	349.45
Receivables	8,045	8,095	5,606	7,062	8,016	11,728
Inventory	3,555	1,957	-	6,523	18,981	742.7
Prepaid Expenses	582.31	639.25	559.71	365.11	281.08	328.98
Other Current Assets	1,405	2,921	1,998	1,251	2,855	21.24
Total Current Assets	27,066	28,131	31,553	50,074	65,998	54,951
Property, Plant & Equipment	567.46	704.32	764.1	1,319	1,717	1,650
Long-Term Investments	483.09	580.45	503.23	1,282	1,181	799.87
Goodwill	4,626	4,626	5,455	7,802	7,678	-
Other Intangible Assets	18,975	20,961	29,500	56,381	35,683	23,946
Long-Term Accounts Receivable	149.11	143.15	1,293	2,377	4,076	4,830
Long-Term Deferred Tax Assets	7,733	7,225	9,674	3,091	1,601	102.17
Other Long-Term Assets	4,603	4,561	7,930	13,763	22,364	22,278
Total Assets	64,202	66,933	86,671	136,088	140,299	108,708
Accounts Payable	994.09	1,161	1,286	9,583	2,466	3,355
Accrued Expenses	289.6	254.77	238.63	375.97	298.37	236.95
Short-Term Debt	22,299	24,017	34,763	55,877	58,368	39,655
Current Portion of Long-Term Debt	3,012	3,379	234.2	228.24	238.37	283.36
Current Portion of Leases	276.22	359.37	404.59	476.05	433.3	380.97
Current Income Taxes Payable	13.41	20.12	-	1,823	1,608	2,426
Current Unearned Revenue	372.77	354	372.97	260.87	83.1	22.32
Other Current Liabilities	10,041	11,111	12,727	8,567	26,624	7,643
Total Current Liabilities	37,298	40,657	50,027	77,191	90,118	54,003
Long-Term Debt	-	-	3,384	773.29	1,147	4,967
Long-Term Leases	172.07	209.53	197.07	541.24	877.83	860.2
Pension & Post-Retirement Benefits	675.86	627.85	660.55	638	507.76	-
Other Long-Term Liabilities	0	0	229.51	28.66	41.09	41.29
Total Liabilities	38,146	41,495	54,498	79,172	92,692	59,871
Common Stock	4,466	4,293	3,793	3,793	3,623	3,576
Additional Paid-In Capital	33,468	33,079	26,565	26,565	20,825	19,393
Retained Earnings	-9,330	-9,243	4,144	29,523	26,570	28,517
Treasury Stock	-2,113	-2,113	-2,113	-2,113	-2,878	-2,878
Comprehensive Income & Other	-758.72	-965.63	-668.63	-967.87	-533.05	228.85
Total Common Equity	25,731	25,050	31,721	56,801	47,607	48,837
Minority Interest	325.33	387.92	452.79	115.47	-	-
Shareholders' Equity	26,057	25,438	32,173	56,916	47,607	48,837
Total Liabilities & Equity	64,202	66,933	86,671	136,088	140,299	108,708
Total Debt	25,759	27,966	38,983	57,895	61,064	46,146
Net Cash (Debt)	-12,281	-13,446	-15,593	-23,023	-25,200	-4,016
Net Cash Per Share	-1370.21	-1760.54	-2113.52	-2522.30	-3653.50	-575.75
Filing Date Shares Outstanding	43.59	8.38	7.38	7.38	6.96	6.87
Total Common Shares Outstanding	43.59	8.38	7.38	7.38	6.96	6.87
Working Capital	-10,232	-12,526	-18,473	-27,116	-24,121	947.99
Book Value Per Share	590.32	2989.91	4298.79	7697.64	6836.30	7110.31
Tangible Book Value	2,130	-536.98	-3,234	-7,382	4,246	24,891
Tangible Book Value Per Share	48.86	-64.09	-438.26	-1000.39	609.72	3623.89
Machinery	458.98	457.48	370.68	383.58	362.77	397.13