ISU Chemical 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	75,568	86,080	194,460	119,598	240,535
Short-Term Investments	8,900	15,320	31,365	37,410	27,808
Trading Asset Securities	-	-	23,474	-	-
Cash & Short-Term Investments	84,468	101,399	249,299	157,008	268,343
Cash Growth	-16.70%	-59.33%	58.78%	-41.49%	36.32%
Accounts Receivable	164,257	204,340	263,515	203,393	191,973
Other Receivables	17,684	14,571	21,765	22,460	24,771
Receivables	183,752	226,257	293,035	227,370	227,127
Inventory	167,198	139,322	121,130	233,745	151,272
Prepaid Expenses	8,204	6,844	5,554	4,196	4,868
Other Current Assets	13,181	28,921	27,238	25,685	16,948
Total Current Assets	456,803	502,743	696,256	648,004	668,559
Property, Plant & Equipment	231,857	230,644	226,020	312,822	264,315
Long-Term Investments	61,041	50,949	49,986	110,515	139,252
Goodwill	-	-	-	-	206.8
Other Intangible Assets	6,602	7,248	6,407	6,225	5,876
Long-Term Accounts Receivable	6,846	10,831	11,664	13,534	14,830
Long-Term Deferred Tax Assets	21,982	20,736	-	-	-
Long-Term Deferred Charges	32,358	27,364	25,316	20,063	14,319
Other Long-Term Assets	58,892	84,023	54,278	51,774	48,475
Total Assets	897,708	957,246	1,093,467	1,188,077	1,168,939
Accounts Payable	66,585	88,587	124,235	108,865	68,585
Accrued Expenses	24,251	22,311	14,994	43,880	20,820
Short-Term Debt	338,438	343,594	338,855	289,425	245,398
Current Portion of Long-Term Debt	40,658	44,287	59,160	72,500	61,358
Current Portion of Leases	6,288	4,071	4,051	5,172	5,088
Current Income Taxes Payable	1,737	10,054	3,371	2,119	17,021
Current Unearned Revenue	32,119	8,614	19,615	21,539	19,984
Other Current Liabilities	53,934	84,000	97,697	102,743	83,564
Total Current Liabilities	564,009	605,519	661,978	646,244	521,818
Long-Term Debt	46,415	67,440	83,700	71,680	147,722
Long-Term Leases	12,396	12,389	10,451	15,520	15,176
Pension & Post-Retirement Benefits	16,540	17,876	17,220	14,471	14,639
Long-Term Deferred Tax Liabilities	11,042	7,919	14,819	17,420	18,024
Other Long-Term Liabilities	25,653	24,375	44,634	17,257	59,744
Total Liabilities	676,056	735,518	832,802	782,591	777,123
Common Stock	131,471	113,614	113,614	139,798	139,798
Additional Paid-In Capital	104,889	107,641	106,976	116,024	116,024
Retained Earnings	-154,852	-118,605	-66,894	-12,733	-23,160
Treasury Stock	-	-11,550	-11,550	-13,084	-13,084
Comprehensive Income & Other	14,603	13,422	15,583	75,682	64,255
Total Common Equity	96,111	104,521	157,728	305,686	283,832
Minority Interest	125,541	117,207	102,936	99,799	107,983
Shareholders' Equity	221,652	221,728	260,665	405,485	391,816
Total Liabilities & Equity	897,708	957,246	1,093,467	1,188,077	1,168,939
Total Debt	444,195	471,780	496,216	454,297	474,742
Net Cash (Debt)	-359,727	-370,381	-246,918	-297,289	-206,399
Net Cash Per Share	-14806.45	-16777.56	-10416.87	-13608.58	-9797.18
Filing Date Shares Outstanding	25.76	22.08	22.08	21.85	21.85
Total Common Shares Outstanding	25.76	22.08	22.08	21.85	21.85
Working Capital	-107,206	-102,775	34,278	1,760	146,741
Book Value Per Share	3730.44	4733.99	7143.85	13992.99	12992.61
Tangible Book Value	89,509	97,273	151,322	299,461	277,750
Tangible Book Value Per Share	3474.18	4405.71	6853.68	13708.04	12714.17
Land	78,868	79,086	79,143	116,321	94,504
Buildings	53,065	53,071	50,653	70,822	71,341
Machinery	290,083	277,802	230,114	312,630	303,149
Construction In Progress	2,607	4,190	40,746	33,581	5,985

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