Celestra 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	297.22	250.52	1,605	11,046	8,599	16,836
Short-Term Investments	10.9	10.9	1,236	2,101	9,196	22,147
Trading Asset Securities	-	-	-	-	-	4,961
Cash & Short-Term Investments	308.12	261.42	2,841	13,147	17,794	43,944
Cash Growth	-96.25%	-90.80%	-78.39%	-26.12%	-59.51%	46.81%
Accounts Receivable	61.01	34.51	392.57	1,106	29,580	27,097
Other Receivables	1,626	1,667	37.28	225.54	377.11	265.85
Receivables	4,155	4,308	1,242	1,839	30,622	28,091
Inventory	-	-	0.22	2,386	2,786	1,615
Prepaid Expenses	-	0	174.35	79.76	52.34	67.37
Other Current Assets	571.62	679.89	2,352	747.97	839.93	707.22
Total Current Assets	5,035	5,250	6,609	18,199	52,095	74,425
Property, Plant & Equipment	7,745	7,771	35,495	28,284	28,522	19,957
Long-Term Investments	4,786	4,786	9,348	11,268	13,921	6,934
Goodwill	-	-	-	3,423	-	-
Other Intangible Assets	-0	0	223.16	2,532	809.33	594.95
Long-Term Accounts Receivable	-	-	17.72	9,817	-	-
Other Long-Term Assets	609.07	595.25	1,255	448.47	1,276	676.98
Total Assets	18,175	18,402	53,558	74,484	97,104	102,587
Accounts Payable	83.83	52.91	478.47	509.9	53.66	73.79
Accrued Expenses	247.6	138.69	846.07	304.27	458.96	625.71
Short-Term Debt	2,500	2,500	28,603	9,316	13,379	13,297
Current Portion of Long-Term Debt	-	-	576.59	761.37	38.45	-
Current Portion of Leases	1,156	1,233	1,153	803.42	814.1	711.42
Current Income Taxes Payable	3,605	3,420	3,548	3,209	5,648	8,266
Other Current Liabilities	16,752	16,618	9,228	5,467	13,143	16,248
Total Current Liabilities	24,344	23,963	44,433	20,371	33,536	39,222
Long-Term Debt	5	-	1,166	7,689	3,888	145.87
Long-Term Leases	126.72	313.22	1,506	1,512	2,217	2,652
Pension & Post-Retirement Benefits	13.28	-	174.28	1,046	712.47	1,180
Long-Term Deferred Tax Liabilities	-	-	-	330.96	5.31	476.11
Other Long-Term Liabilities	352.44	349.88	799.32	627.11	403.21	297.76
Total Liabilities	24,841	24,626	48,080	31,576	40,762	43,974
Common Stock	259.24	259.24	3,889	3,198	1,362	1,347
Additional Paid-In Capital	100,960	100,960	100,777	90,122	64,902	62,369
Retained Earnings	-112,563	-112,473	-104,332	-58,005	-15,834	-7,318
Treasury Stock	-955.14	-955.14	-904.88	-904.88	-909	-909
Comprehensive Income & Other	5,633	5,986	6,021	4,223	3,416	3,125
Total Common Equity	-6,666	-6,224	5,450	38,632	52,938	58,614
Minority Interest	-	-	28.08	364.59	258.59	-
Shareholders' Equity	-6,666	-6,224	5,478	42,908	56,342	58,614
Total Liabilities & Equity	18,175	18,402	53,558	74,484	97,104	102,587
Total Debt	3,788	4,046	33,006	20,082	20,337	16,807
Net Cash (Debt)	-3,480	-3,785	-30,165	-6,935	-2,543	27,138
Net Cash Growth	-	-	-	-	-	-6.79%
Net Cash Per Share	-1349.95	-1482.25	-12312.19	-3867.52	-1602.37	18973.18
Filing Date Shares Outstanding	2.55	2.55	38.45	2.13	1.33	1.32
Total Common Shares Outstanding	2.55	2.55	2.56	2.13	1.33	1.32
Working Capital	-19,309	-18,713	-37,824	-2,172	18,559	35,203
Book Value Per Share	-2610.42	-2437.26	2126.30	18125.28	39789.79	44558.08
Tangible Book Value	-6,666	-6,224	5,227	32,677	52,129	58,019
Tangible Book Value Per Share	-2610.42	-2437.26	2039.24	15331.29	39181.47	44105.80
Land	4,321	4,321	28,357	12,232	10,147	5,494
Buildings	3,915	3,915	7,935	11,669	10,293	3,454
Machinery	6,995	7,004	14,413	16,437	11,106	9,775
Construction In Progress	-	-	-	-	427.53	1,640