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 2025	FY 2024	FY 2023	FY 2022
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
Cash & Equivalents	68,363	25,174	49,133	43,737	26,833
Short-Term Investments	2,500	38,500	1,472	-	3,042
Cash & Short-Term Investments	70,863	63,674	50,605	43,737	29,875
Cash Growth	24.49%	25.83%	15.70%	46.40%	-
Accounts Receivable	2,964	2,337	2,948	1,870	1,813
Other Receivables	687.19	548.2	335.9	259.49	236.37
Receivables	3,782	2,998	3,367	2,196	2,167
Inventory	303.27	312.22	-	-	-
Prepaid Expenses	579	393.14	463.04	444.7	213.99
Other Current Assets	4,632	2,820	2,641	2,102	1,264
Total Current Assets	80,158	70,198	57,076	48,480	33,519
Property, Plant & Equipment	7,855	7,248	8,434	5,260	4,829
Long-Term Investments	1,802	601.81	601.43	51.06	50.83
Goodwill	15,173	14,008	15,173	15,427	14,262
Other Intangible Assets	396.46	1,600	485.49	262.18	459.51
Long-Term Deferred Tax Assets	1,247	1,247	971.59	831.77	802.65
Other Long-Term Assets	1,110	964.82	1,052	823.12	802.21
Total Assets	108,490	96,569	84,373	71,652	55,182
Accrued Expenses	1,018	973.04	813.4	609.76	459.73
Short-Term Debt	-	144	148	-	-
Current Portion of Leases	1,730	1,300	1,392	892.83	734.92
Current Income Taxes Payable	1,935	2,007	2,111	1,232	1,275
Current Unearned Revenue	89.97	1,179	1,038	4.05	9.45
Other Current Liabilities	18,776	5,927	3,661	3,785	3,430
Total Current Liabilities	23,549	11,529	9,164	6,524	5,908
Long-Term Debt	-	3.74	8.74	163.73	-
Long-Term Leases	5,761	5,322	5,612	5,494	5,192
Other Long-Term Liabilities	172.21	167.95	17.8	32.08	32.08
Total Liabilities	29,482	17,023	14,802	12,214	11,132
Common Stock	4,323	4,323	4,323	4,323	4,074
Additional Paid-In Capital	26,402	26,402	26,314	26,783	17,101
Retained Earnings	50,288	50,818	39,602	28,207	22,875
Treasury Stock	-2,008	-2,008	-626.21	-82.81	-
Comprehensive Income & Other	3	2.78	-0	0	-
Total Common Equity	79,008	79,538	69,612	59,229	44,050
Minority Interest	-	7.2	-41.32	208.87	-
Shareholders' Equity	79,008	79,546	69,571	59,438	44,050
Total Liabilities & Equity	108,490	96,569	84,373	71,652	55,182
Total Debt	7,491	6,769	7,160	6,551	5,927
Net Cash (Debt)	63,372	56,905	43,444	37,187	23,948
Net Cash Growth	27.21%	30.98%	16.83%	55.28%	-
Net Cash Per Share	1493.21	1338.07	1008.23	878.17	613.55
Filing Date Shares Outstanding	42.55	42.36	42.89	43.14	39.03
Total Common Shares Outstanding	42.55	42.36	42.89	43.14	39.03
Working Capital	56,610	58,668	47,912	41,956	27,611
Book Value Per Share	1856.96	1877.67	1623.17	1373.07	1128.54
Tangible Book Value	63,438	63,930	53,953	43,541	29,329
Tangible Book Value Per Share	1491.02	1509.21	1258.04	1009.37	751.39
Buildings	2,299	2,299	2,299	90	90
Machinery	3,187	3,139	2,871	1,556	1,203