COTS Technology 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	13,878	10,760	10,544	18,508	5,966	2,903
Short-Term Investments	3,374	5,374	5,300	11,100	1,000	3,000
Cash & Short-Term Investments	17,252	16,134	15,844	29,608	6,966	5,903
Cash Growth	60.34%	1.83%	-46.49%	325.02%	18.01%	4.42%
Accounts Receivable	6,661	10,234	10,705	3,090	1,021	5,018
Other Receivables	198.67	30.89	64.57	99.54	4.04	11.96
Receivables	6,860	10,265	10,770	3,189	1,025	5,030
Inventory	40,479	36,128	28,971	24,075	20,234	13,792
Prepaid Expenses	761.81	1,434	301.05	271.78	179.75	166.62
Other Current Assets	4,640	3,466	3,180	2,009	815.9	938.02
Total Current Assets	69,993	67,427	59,065	59,154	29,221	25,829
Property, Plant & Equipment	47,474	49,667	3,880	3,338	3,739	3,283
Long-Term Investments	416.54	413.05	409.22	406.33	403.44	409.19
Other Intangible Assets	2,066	1,642	1,719	899.35	118.06	182.14
Long-Term Deferred Tax Assets	646.14	646.14	961.14	598.05	609.22	809.07
Long-Term Deferred Charges	-	344.55	219.54	-	-	-
Other Long-Term Assets	626.71	848.26	402.89	258.39	218.23	203.16
Total Assets	121,223	120,988	66,657	64,654	34,309	30,716
Accounts Payable	6,216	4,201	5,464	3,208	3,262	2,584
Accrued Expenses	455.5	500.24	984.48	274.04	837.05	1,559
Short-Term Debt	-	-	2,500	7,500	3,500	-
Current Portion of Leases	741.39	831.58	439.47	344.39	239.09	249.06
Current Income Taxes Payable	131.26	-	1,123	1,602	-	717.51
Other Current Liabilities	15,169	17,942	9,511	14,222	9,463	8,388
Total Current Liabilities	22,713	23,474	20,023	27,150	17,301	13,498
Long-Term Debt	41,255	41,114	-	-	-	-
Long-Term Leases	2,197	2,302	226.12	320.72	442.07	600.15
Pension & Post-Retirement Benefits	-	0	-0	0	-0	-
Other Long-Term Liabilities	278.03	287.1	595.19	595.6	483.2	397.04
Total Liabilities	66,442	67,177	20,844	28,067	18,226	14,496
Common Stock	528.53	526.06	518.06	508.18	405.18	445
Additional Paid-In Capital	15,753	15,594	14,188	13,101	-	-
Retained Earnings	47,612	46,765	40,059	31,886	24,872	22,576
Treasury Stock	-3,439	-3,439	-3,439	-3,439	-3,676	-3,676
Comprehensive Income & Other	-5,673	-5,635	-5,512	-5,468	-5,519	-3,125
Total Common Equity	54,780	53,811	45,813	36,587	16,083	16,220
Shareholders' Equity	54,780	53,811	45,813	36,587	16,083	16,220
Total Liabilities & Equity	121,223	120,988	66,657	64,654	34,309	30,716
Total Debt	44,193	44,247	3,166	8,165	4,181	849.2
Net Cash (Debt)	-26,941	-28,114	12,678	21,443	2,785	5,054
Net Cash Growth	-	-	-40.88%	669.93%	-44.89%	-10.60%
Net Cash Per Share	-5613.63	-5858.38	2821.39	5699.22	789.47	1278.94
Filing Date Shares Outstanding	4.5	4.53	4.45	4.35	3.37	3.67
Total Common Shares Outstanding	4.5	4.53	4.45	4.35	3.37	3.67
Working Capital	47,281	43,952	39,043	32,003	11,920	12,331
Book Value Per Share	12165.20	11871.26	10288.60	8403.02	4775.96	4418.75
Tangible Book Value	52,714	52,169	44,094	35,688	15,965	16,038
Tangible Book Value Per Share	11706.41	11509.03	9902.53	8196.47	4740.90	4369.13
Land	-	24,703	1,508	1,508	1,508	1,508
Buildings	-	18,742	686.54	686.54	686.54	686.54
Machinery	-	4,949	3,404	2,823	2,364	2,147
Construction In Progress	-	7.77	120.4	-	584.57	-