FOCUS AI 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	9,684	7,297	3,302	1,576	3,005
Short-Term Investments	71.75	319.33	-	370	10
Cash & Short-Term Investments	9,755	7,616	3,302	1,946	3,015
Cash Growth	28.08%	130.69%	69.68%	-35.46%	123.61%
Accounts Receivable	8,944	11,411	11,047	11,387	11,257
Other Receivables	25.94	-	3.25	21.69	22.65
Receivables	9,470	11,911	11,050	11,409	11,279
Inventory	8,254	12,291	10,777	13,351	9,415
Prepaid Expenses	306.04	128.26	61.86	359.97	29.16
Other Current Assets	227.9	378.32	52.02	42.8	225.01
Total Current Assets	28,014	32,324	25,243	27,108	23,963
Property, Plant & Equipment	11,348	10,914	7,583	7,447	6,489
Long-Term Investments	4,271	3,231	18.74	18.32	18.37
Other Intangible Assets	868.09	995.25	31.02	25.97	34.14
Long-Term Deferred Tax Assets	-	-	2,738	2,826	2,729
Long-Term Deferred Charges	-	-	-	-	0
Other Long-Term Assets	2,164	1,153	844.39	148.73	107.66
Total Assets	46,665	48,617	36,457	37,573	33,342
Accounts Payable	4,479	8,996	6,286	7,498	4,319
Accrued Expenses	1,189	941.17	871.58	691.9	516.7
Short-Term Debt	11,300	9,885	-	2,900	4,800
Current Portion of Long-Term Debt	4,450	4,450	4,450	-	-
Current Portion of Leases	850.81	412.71	240.26	93.91	72.11
Current Income Taxes Payable	-	-	68.69	30.5	11.95
Other Current Liabilities	1,889	1,911	1,527	905.7	923.58
Total Current Liabilities	24,158	26,597	13,443	12,120	10,644
Long-Term Debt	-	4,658	-	4,450	5,356
Long-Term Leases	1,144	851.33	239.68	127.06	67.39
Other Long-Term Liabilities	218.31	28.18	1.4	-	-0
Total Liabilities	25,520	32,134	13,684	16,697	16,067
Common Stock	2,953	2,273	1,905	1,905	1,806
Additional Paid-In Capital	34,566	20,137	12,436	12,436	11,619
Retained Earnings	-13,456	-3,193	8,432	6,535	3,850
Treasury Stock	-2,993	-2,993	-0.01	-0.01	-0.01
Comprehensive Income & Other	74.84	259.46	0	0	0
Shareholders' Equity	21,146	16,483	22,773	20,876	17,275
Total Liabilities & Equity	46,665	48,617	36,457	37,573	33,342
Total Debt	17,745	20,257	4,930	7,571	10,296
Net Cash (Debt)	-7,989	-12,641	-1,628	-5,625	-7,281
Net Cash Per Share	-354.34	-643.75	-85.78	-295.41	-509.83
Filing Date Shares Outstanding	28.49	21.68	19.05	19.05	18.06
Total Common Shares Outstanding	28.49	21.68	19.05	19.05	18.06
Working Capital	3,856	5,728	11,799	14,988	13,320
Book Value Per Share	742.12	760.14	1195.51	1095.96	956.61
Tangible Book Value	20,277	15,488	22,742	20,850	17,241
Tangible Book Value Per Share	711.66	714.24	1193.88	1094.59	954.72
Land	2,808	2,808	2,808	2,808	2,808
Buildings	3,796	3,796	3,796	3,796	3,796
Machinery	1,725	1,656	1,545	1,339	891.66
Construction In Progress	2,698	2,698	-	-	-