Messe eSang Co.,Ltd Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	63,095	49,133	43,737	26,833
Short-Term Investments	-0	1,475	-	3,042
Cash & Short-Term Investments	63,095	50,608	43,737	29,875
Cash Growth	23.78%	15.71%	46.40%	-
Accounts Receivable	3,802	2,948	1,870	1,813
Other Receivables	326.74	332.74	259.49	236.37
Receivables	4,228	3,364	2,196	2,167
Prepaid Expenses	2,673	463.04	444.7	213.99
Other Current Assets	0	2,641	2,102	1,264
Total Current Assets	69,996	57,076	48,480	33,519
Property, Plant & Equipment	7,454	8,434	5,260	4,829
Long-Term Investments	601.81	601.43	51.06	50.83
Goodwill	15,173	15,173	15,427	14,262
Other Intangible Assets	380.42	485.49	262.18	459.51
Long-Term Deferred Tax Assets	972.2	971.59	831.77	802.65
Other Long-Term Assets	1,019	1,052	823.12	802.21
Total Assets	96,247	84,373	71,652	55,182
Accrued Expenses	1,171	813.4	609.76	459.73
Short-Term Debt	144	148	-	-
Current Portion of Leases	1,206	1,392	892.83	734.92
Current Income Taxes Payable	2,160	2,111	1,232	1,275
Current Unearned Revenue	4.3	-	4.05	9.45
Other Current Liabilities	9,320	4,700	3,785	3,430
Total Current Liabilities	14,005	9,164	6,524	5,908
Long-Term Debt	4.99	8.74	163.73	-
Long-Term Leases	5,313	5,612	5,494	5,192
Other Long-Term Liabilities	67.95	17.8	32.08	32.08
Total Liabilities	19,392	14,802	12,214	11,132
Common Stock	4,323	4,323	4,323	4,074
Additional Paid-In Capital	26,312	26,314	26,783	17,101
Retained Earnings	48,276	39,602	28,207	22,875
Treasury Stock	-2,008	-626.21	-82.81	-
Comprehensive Income & Other	-1.78	-0	0	-
Total Common Equity	76,901	69,612	59,229	44,050
Minority Interest	-46.33	-41.32	208.87	-
Shareholders' Equity	76,855	69,571	59,438	44,050
Total Liabilities & Equity	96,247	84,373	71,652	55,182
Total Debt	6,668	7,160	6,551	5,927
Net Cash (Debt)	56,427	43,448	37,187	23,948
Net Cash Growth	27.58%	16.84%	55.28%	-
Net Cash Per Share	1322.80	1008.31	878.17	613.55
Filing Date Shares Outstanding	42.36	42.89	43.14	39.03
Total Common Shares Outstanding	42.36	42.89	43.14	39.03
Working Capital	55,991	47,912	41,956	27,611
Book Value Per Share	1815.41	1623.17	1373.07	1128.54
Tangible Book Value	61,347	53,953	43,541	29,329
Tangible Book Value Per Share	1448.23	1258.04	1009.37	751.39
Buildings	2,299	2,299	90	90
Machinery	3,123	2,871	1,556	1,203

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.