Qualitas Semiconductor Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	12,736	6,094	25,535	5,060	3,017
Short-Term Investments	49,707	1,003	1,383	1,000	129.4
Trading Asset Securities	-	41,172	-	-	-
Cash & Short-Term Investments	62,444	48,269	26,918	6,060	3,147
Cash Growth	29.37%	79.32%	344.19%	92.59%	130.08%
Accounts Receivable	2,351	1,760	1,154	709.2	299.31
Other Receivables	450.97	54.79	223.34	24.72	27.98
Receivables	2,802	1,814	1,377	733.92	327.29
Prepaid Expenses	3,860	3,346	1,654	959.99	57.74
Other Current Assets	5,530	1,501	3,437	166.12	134.03
Total Current Assets	74,635	54,930	33,387	7,920	3,666
Property, Plant & Equipment	5,010	5,775	6,128	4,552	2,472
Long-Term Investments	2,091	2,066	42.3	5.92	3.61
Other Intangible Assets	452.21	404.2	414.48	123.31	45.03
Long-Term Deferred Tax Assets	-	-	-	686.09	255.55
Other Long-Term Assets	849.67	845.02	740.15	842.06	415.18
Total Assets	83,037	64,021	40,712	14,130	6,857
Accrued Expenses	3,381	3,247	2,258	1,807	828.75
Short-Term Debt	5,000	5,000	5,000	-	1,600
Current Portion of Long-Term Debt	-	-	-	27.7	33.24
Current Portion of Leases	670.08	429.45	713.42	469.8	331.81
Current Unearned Revenue	1,243	200	7.88	63.22	53.52
Other Current Liabilities	6,375	2,677	2,665	3,393	2,933
Total Current Liabilities	16,669	11,554	10,644	5,761	5,780
Long-Term Debt	16,805	520	-	8,641	3,189
Long-Term Leases	1,008	688.71	1,130	903.87	630.14
Pension & Post-Retirement Benefits	-	-	458.5	1,082	666.38
Long-Term Deferred Tax Liabilities	2,277	-	-	-	-
Other Long-Term Liabilities	9,960	593.9	757.24	835.1	399.02
Total Liabilities	46,719	13,356	12,989	17,223	10,665
Common Stock	7,072	6,965	5,454	57.53	55.87
Additional Paid-In Capital	27,776	18,799	38,026	3,295	1,623
Retained Earnings	1,254	24,345	-16,598	-7,840	-5,487
Comprehensive Income & Other	216.74	555.64	840.15	503.65	0
Total Common Equity	36,318	50,664	27,723	-3,984	-3,808
Shareholders' Equity	36,318	50,664	27,723	-3,093	-3,808
Total Liabilities & Equity	83,037	64,021	40,712	14,130	6,857
Total Debt	23,483	6,638	6,843	10,042	5,784
Net Cash (Debt)	38,960	41,631	20,075	-3,982	-2,638
Net Cash Growth	-6.42%	107.38%	-	-	-
Net Cash Per Share	2773.89	3407.85	2376.74	-619.71	-23607.81
Filing Date Shares Outstanding	14.11	13.93	10.91	6.43	0.11
Total Common Shares Outstanding	14.11	13.93	10.91	6.43	0.11
Working Capital	57,966	43,377	22,743	2,159	-2,114
Book Value Per Share	2573.72	3637.28	2541.52	-620.05	-34083.70
Tangible Book Value	35,866	50,260	27,308	-4,107	-3,853
Tangible Book Value Per Share	2541.67	3608.26	2503.52	-639.24	-34486.69
Machinery	6,811	6,574	4,973	3,201	1,227
Construction In Progress	-	-	12.88	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.