ISAAC Engineering Co.,Ltd 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	16,865	13,127	7,650	5,349	1,767	7,646
Short-Term Investments	179.16	173.63	745.63	-	1,480	5,700
Trading Asset Securities	4,568	3,062	3,340	2,240	-	-
Cash & Short-Term Investments	21,613	16,363	11,735	7,589	3,247	13,346
Cash Growth	3.63%	39.43%	54.63%	133.75%	-75.67%	127.75%
Accounts Receivable	5,624	20,046	19,831	23,711	20,798	10,266
Other Receivables	425.69	235.84	70.65	36.28	604.1	88.98
Receivables	6,295	20,525	20,117	24,626	22,193	10,363
Inventory	10,329	7,232	12,952	14,125	20,675	3,263
Prepaid Expenses	291.76	56.52	554.61	408.87	90.06	124.41
Other Current Assets	10,858	10,588	6,920	8,557	5,356	9,183
Total Current Assets	49,387	54,765	52,279	55,306	51,562	36,280
Property, Plant & Equipment	10,077	10,231	11,174	12,039	11,403	8,488
Long-Term Investments	279.67	187.89	986.25	3,031	2,381	2,520
Goodwill	-	-	-	567.57	681.42	923.85
Other Intangible Assets	583.23	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	952.32	1,003	176.34	952.35	419.09	3,148
Total Assets	73,149	77,574	68,177	75,238	69,964	55,869
Accounts Payable	6,154	6,237	8,578	5,158	4,654	4,783
Accrued Expenses	542.15	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	268.8	283.04	197.5	176.08	190.95	241.85
Current Income Taxes Payable	-	-	-	-	24.78	-
Other Current Liabilities	10,689	12,792	12,758	9,653	9,789	3,626
Total Current Liabilities	30,654	33,513	27,138	26,979	21,915	10,773
Long-Term Debt	7,980	6,651	-	-	-	-
Long-Term Leases	272.91	302.43	225.49	238.36	158.66	117.36
Other Long-Term Liabilities	2,636	2,495	-	-	-	43
Total Liabilities	41,543	42,961	27,364	27,217	22,073	10,933
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	-2,944	-22.91	8,599	14,425	14,887	12,815
Comprehensive Income & Other	-821.08	-840.47	-67.35	1,566	972.57	90.3
Total Common Equity	31,503	34,405	40,579	48,021	47,891	44,936
Minority Interest	102.58	208.08	234.31	-	-	-
Shareholders' Equity	31,606	34,613	40,813	48,021	47,891	44,936
Total Liabilities & Equity	73,149	77,574	68,177	75,238	69,964	55,869
Total Debt	21,522	20,237	5,278	11,259	6,337	2,159
Net Cash (Debt)	90.98	-3,874	6,457	-3,670	-3,090	11,187
Net Cash Per Share	10.97	-467.36	778.96	-442.78	-372.84	1491.60
Filing Date Shares Outstanding	8.3	8.29	8.29	8.29	8.29	8.29
Total Common Shares Outstanding	8.3	8.29	8.29	8.29	8.29	8.29
Working Capital	18,732	21,252	25,141	28,327	29,647	25,507
Book Value Per Share	3796.36	4150.93	4895.79	5793.69	5777.95	5421.48
Tangible Book Value	30,920	33,844	38,945	46,175	45,723	42,386
Tangible Book Value Per Share	3726.08	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	1,755	1,686	1,607	1,452	1,375	1,081
Construction In Progress	96.54	95.35	5.68	1,029	766.9	412.6