Dayou A-Tech 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	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	1,369	480.97	13,614	101,637	97,243	108,945
Short-Term Investments	17,000	4,471	5,487	9,003	6,963	4,698
Trading Asset Securities	-	-	-	-	11,012	-
Cash & Short-Term Investments	18,369	4,952	19,101	110,640	115,217	113,643
Cash Growth	110.30%	-74.08%	-82.73%	-3.97%	1.39%	193.48%
Accounts Receivable	67,796	56,813	46,804	150,703	234,300	223,167
Other Receivables	12,475	29,881	25,199	59,886	37,002	21,754
Receivables	93,247	97,686	87,504	236,608	307,625	279,187
Inventory	4,167	3,152	2,428	149,618	174,764	119,440
Prepaid Expenses	257.01	353.28	276.86	5,510	13,657	8,154
Other Current Assets	3,332	774.84	2,577	58,351	36,340	33,360
Total Current Assets	119,372	106,918	111,888	560,728	647,603	553,784
Property, Plant & Equipment	107,123	83,030	63,976	489,558	391,424	381,637
Long-Term Investments	1,946	1,669	7,859	67,469	112,051	94,864
Goodwill	12,376	12,376	5,619	29,646	29,598	32,482
Other Intangible Assets	1,715	1,886	5,496	42,148	49,783	48,784
Long-Term Deferred Tax Assets	5,633	11,321	16,209	60,482	8,906	-
Long-Term Deferred Charges	-	-	66.32	634.45	976.16	877.05
Other Long-Term Assets	117,119	117,513	124,913	123,929	64,851	53,908
Total Assets	365,284	334,711	336,026	1,375,207	1,320,996	1,166,527
Accounts Payable	145,118	121,183	123,986	286,911	340,636	302,989
Accrued Expenses	940.38	874.65	779.08	11,076	8,849	9,251
Short-Term Debt	91,113	97,164	34,867	271,079	266,054	196,073
Current Portion of Long-Term Debt	9,791	29,538	62,779	157,146	123,795	61,135
Current Portion of Leases	2,008	5,499	3,718	10,691	11,240	6,529
Current Income Taxes Payable	-	-	10,646	7,275	8,905	8,492
Current Unearned Revenue	-	-	-	579.59	3,047	9,512
Other Current Liabilities	18,098	16,537	34,783	120,648	159,301	131,630
Total Current Liabilities	267,069	270,795	271,558	865,405	921,827	725,611
Long-Term Debt	41,341	8,480	15,968	138,885	115,049	111,334
Long-Term Leases	2,818	4,830	7,104	14,953	18,643	13,733
Long-Term Unearned Revenue	-	-	-	1,844	2,591	5,162
Pension & Post-Retirement Benefits	-	-	-	20,835	27,809	23,099
Long-Term Deferred Tax Liabilities	0.03	1,032	545.16	55,125	5,327	2,974
Other Long-Term Liabilities	997.15	5,468	4,054	39,697	40,049	45,325
Total Liabilities	312,225	290,605	299,228	1,136,744	1,131,295	927,238
Common Stock	23,372	23,372	23,370	57,671	57,547	54,598
Additional Paid-In Capital	-6,225	-6,225	88,875	58,029	57,974	54,683
Retained Earnings	40,933	31,971	-68,803	-77,430	-24,947	-8,002
Treasury Stock	-15.93	-15.93	-15.93	-1,894	-1,894	-1,894
Comprehensive Income & Other	-4,876	-4,882	-6,852	72,311	5,891	14,687
Total Common Equity	53,189	44,220	36,575	108,687	94,571	114,071
Minority Interest	-129.76	-113.9	223.43	129,776	95,130	125,218
Shareholders' Equity	53,059	44,106	36,798	238,463	189,701	239,289
Total Liabilities & Equity	365,284	334,711	336,026	1,375,207	1,320,996	1,166,527
Total Debt	147,072	145,511	124,436	592,753	534,781	388,803
Net Cash (Debt)	-128,703	-140,559	-105,335	-482,114	-419,564	-275,161
Net Cash Per Share	-2756.61	-2722.99	-2715.03	-12567.42	-11384.31	-7760.61
Filing Date Shares Outstanding	46.73	46.73	46.73	38.45	38.36	35.64
Total Common Shares Outstanding	46.73	46.73	46.73	37.81	37.73	36.4
Working Capital	-147,697	-163,877	-159,670	-304,678	-274,224	-171,827
Book Value Per Share	1138.16	946.24	782.72	2874.37	2506.52	3133.95
Tangible Book Value	39,097	29,958	25,459	36,892	15,189	32,805
Tangible Book Value Per Share	836.62	641.05	544.85	975.67	402.57	901.28
Land	39,950	26,748	16,557	293,698	160,014	159,589
Buildings	31,600	28,902	26,050	146,920	160,728	152,422
Machinery	41,893	38,538	31,391	88,793	109,077	110,064
Construction In Progress	13,576	2,035	229.54	12,137	11,822	13,609

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