Esteem 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
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	24,305	11,619	11,069	9,490
Cash & Short-Term Investments	24,305	11,619	11,069	9,490
Cash Growth	156.10%	4.97%	16.63%	-
Accounts Receivable	3,293	2,895	1,998	2,036
Other Receivables	-	-	-	15.35
Receivables	3,293	2,895	1,998	2,051
Inventory	4.58	10.69	10.47	38.18
Prepaid Expenses	1,750	918.58	801.27	790.1
Other Current Assets	1,251	1,737	415.26	581.36
Total Current Assets	30,603	17,180	14,294	12,951
Property, Plant & Equipment	3,568	3,505	4,501	5,551
Long-Term Investments	2,035	2,014	1,623	550.73
Other Intangible Assets	106.89	106.89	106.89	106.89
Long-Term Accounts Receivable	-0	-0	0	-0
Long-Term Deferred Tax Assets	1,264	1,264	284.94	702.62
Other Long-Term Assets	860.86	1,002	967.03	897.76
Total Assets	38,438	25,072	21,777	20,761
Accounts Payable	3,644	3,963	3,073	3,459
Accrued Expenses	547.53	503.04	537.73	617.82
Current Portion of Leases	503.79	507.73	489.72	471.54
Current Income Taxes Payable	110.74	541.46	-	195.45
Current Unearned Revenue	-	-	-	32.68
Other Current Liabilities	1,844	2,235	2,983	2,529
Total Current Liabilities	6,650	7,750	7,083	7,305
Long-Term Leases	1,802	1,919	2,363	2,830
Other Long-Term Liabilities	-0	0	-	0
Total Liabilities	8,452	9,669	9,447	10,135
Common Stock	4,342	3,415	3,415	3,415
Additional Paid-In Capital	13,368	189.89	189.89	189.89
Retained Earnings	9,908	10,361	8,282	6,993
Comprehensive Income & Other	2,369	1,439	445.33	27.45
Total Common Equity	29,987	15,404	12,331	10,625
Minority Interest	-0.59	-1.38	-0.7	0.86
Shareholders' Equity	29,986	15,403	12,331	10,626
Total Liabilities & Equity	38,438	25,072	21,777	20,761
Total Debt	2,306	2,427	2,853	3,301
Net Cash (Debt)	21,999	9,192	8,216	6,189
Net Cash Growth	255.45%	11.88%	32.75%	-
Net Cash Per Share	3096.99	1229.55	1185.26	927.97
Filing Date Shares Outstanding	7.41	6.83	6.83	6.67
Total Common Shares Outstanding	7.41	6.83	6.83	6.67
Working Capital	23,954	9,430	7,211	5,646
Book Value Per Share	4045.43	2255.64	1805.68	1593.05
Tangible Book Value	29,880	15,297	12,224	10,518
Tangible Book Value Per Share	4031.01	2239.98	1790.03	1577.03
Machinery	345.41	337.18	337.18	320.63