ISAAC Engineering Co.,Ltd Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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	9,995	13,127	7,650	5,349	1,767	7,646
Short-Term Investments	166.48	173.63	745.63	-	1,480	5,700
Trading Asset Securities	7,580	3,062	3,340	2,240	-	-
Cash & Short-Term Investments	17,742	16,363	11,735	7,589	3,247	13,346
Cash Growth	36.29%	39.43%	54.63%	133.75%	-75.67%	127.75%
Accounts Receivable	9,975	20,046	19,831	23,711	20,798	10,266
Other Receivables	377.19	235.84	70.65	36.28	604.1	88.98
Receivables	10,614	20,525	20,117	24,626	22,193	10,363
Inventory	12,308	7,232	12,952	14,125	20,675	3,263
Prepaid Expenses	101.37	56.52	554.61	408.87	90.06	124.41
Other Current Assets	11,295	10,588	6,920	8,557	5,356	9,183
Total Current Assets	52,060	54,765	52,279	55,306	51,562	36,280
Property, Plant & Equipment	9,801	10,231	11,174	12,039	11,403	8,488
Long-Term Investments	1,120	187.89	986.25	3,031	2,381	2,520
Goodwill	-	-	-	567.57	681.42	923.85
Other Intangible Assets	1,198	561.23	1,634	1,279	1,486	1,626
Long-Term Deferred Tax Assets	-	-	1,233	2,059	2,021	2,322
Long-Term Deferred Charges	-	-	681.5	-	-	-
Other Long-Term Assets	1,386	1,003	176.34	952.35	419.09	3,148
Total Assets	77,838	77,574	68,177	75,238	69,964	55,869

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Accounts Payable	9,218	6,237	8,578	5,158	4,654	4,783
Accrued Expenses	660.89	1,201	749.9	1,147	1,269	321.51
Short-Term Debt	13,000	13,000	4,855	10,845	5,988	1,800
Current Portion of Leases	254.83	283.04	197.5	176.08	190.95	241.85
Current Income Taxes Payable	-	-	-	-	24.78	-
Other Current Liabilities	13,179	12,792	12,758	9,653	9,789	3,626
Total Current Liabilities	36,312	33,513	27,138	26,979	21,915	10,773
Long-Term Debt	9,864	6,651	-	-	-	-
Long-Term Leases	242.04	302.43	225.49	238.36	158.66	117.36
Other Long-Term Liabilities	2,801	2,495	-	-	-	43
Total Liabilities	49,219	42,961	27,364	27,217	22,073	10,933

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Common Stock	4,144	4,144	4,144	4,144	4,144	4,144
Additional Paid-In Capital	31,124	31,124	27,903	27,886	27,886	27,886
Retained Earnings	-5,974	-22.91	8,599	14,425	14,887	12,815
Comprehensive Income & Other	-793.98	-840.47	-67.35	1,566	972.57	90.3
Total Common Equity	28,501	34,405	40,579	48,021	47,891	44,936
Minority Interest	117.93	208.08	234.31	-	-	-
Shareholders' Equity	28,618	34,613	40,813	48,021	47,891	44,936
Total Liabilities & Equity	77,838	77,574	68,177	75,238	69,964	55,869

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Total Debt	23,361	20,237	5,278	11,259	6,337	2,159
Net Cash (Debt)	-5,619	-3,874	6,457	-3,670	-3,090	11,187
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-677.90	-467.36	778.96	-442.78	-372.84	1491.60
Filing Date Shares Outstanding	8.29	8.29	8.29	8.29	8.29	8.29
Total Common Shares Outstanding	8.29	8.29	8.29	8.29	8.29	8.29
Working Capital	15,748	21,252	25,141	28,327	29,647	25,507
Book Value Per Share	3438.56	4150.93	4895.79	5793.69	5777.95	5421.48
Tangible Book Value	27,302	33,844	38,945	46,175	45,723	42,386
Tangible Book Value Per Share	3293.99	4083.22	4698.66	5570.92	5516.40	5113.88
Land	4,153	4,153	4,371	4,371	4,371	3,372
Buildings	5,560	5,560	6,328	6,300	6,300	3,940
Machinery	1,760	1,686	1,607	1,452	1,375	1,081
Construction In Progress	-	95.35	5.68	1,029	766.9	412.6