ISU Chemical Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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	84,366	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	9,534	-	-	23,474	-	-
Cash & Short-Term Investments	93,900	84,468	101,399	249,299	157,008	268,343
Cash Growth	48.87%	-16.70%	-59.33%	58.78%	-41.49%	36.32%
Accounts Receivable	286,843	164,257	204,340	263,515	203,393	191,973
Other Receivables	18,956	17,684	14,571	21,765	22,460	24,771
Receivables	307,579	183,752	226,257	293,035	227,370	227,127
Inventory	192,824	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	21,840	13,181	28,921	27,238	25,685	16,948
Total Current Assets	616,143	456,803	502,743	696,256	648,004	668,559
Property, Plant & Equipment	222,171	231,857	230,644	226,020	312,822	264,315
Long-Term Investments	65,200	61,041	50,949	49,986	110,515	139,252
Goodwill	-	-	-	-	-	206.8
Other Intangible Assets	40,949	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	22,517	21,982	20,736	-	-	-
Long-Term Deferred Charges	-	32,358	27,364	25,316	20,063	14,319
Other Long-Term Assets	64,339	58,892	84,023	54,278	51,774	48,475
Total Assets	1,048,763	897,708	957,246	1,093,467	1,188,077	1,168,939

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Accounts Payable	60,860	66,585	88,587	124,235	108,865	68,585
Accrued Expenses	991.46	24,251	22,311	14,994	43,880	20,820
Short-Term Debt	278,952	338,438	343,594	338,855	289,425	245,398
Current Portion of Long-Term Debt	38,775	40,658	44,287	59,160	72,500	61,358
Current Portion of Leases	5,336	6,288	4,071	4,051	5,172	5,088
Current Income Taxes Payable	28,837	1,737	10,054	3,371	2,119	17,021
Current Unearned Revenue	28,155	32,119	8,614	19,615	21,539	19,984
Other Current Liabilities	87,491	53,934	84,000	97,697	102,743	83,564
Total Current Liabilities	529,398	564,009	605,519	661,978	646,244	521,818
Long-Term Debt	40,677	46,415	67,440	83,700	71,680	147,722
Long-Term Leases	15,024	12,396	12,389	10,451	15,520	15,176
Pension & Post-Retirement Benefits	16,479	16,540	17,876	17,220	14,471	14,639
Long-Term Deferred Tax Liabilities	5,217	11,042	7,919	14,819	17,420	18,024
Other Long-Term Liabilities	24,292	25,653	24,375	44,634	17,257	59,744
Total Liabilities	631,088	676,056	735,518	832,802	782,591	777,123

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Common Stock	131,471	131,471	113,614	113,614	139,798	139,798
Additional Paid-In Capital	103,978	104,889	107,641	106,976	116,024	116,024
Retained Earnings	-61,589	-154,852	-118,605	-66,894	-12,733	-23,160
Treasury Stock	-	-	-11,550	-11,550	-13,084	-13,084
Comprehensive Income & Other	14,760	14,603	13,422	15,583	75,682	64,255
Total Common Equity	188,619	96,111	104,521	157,728	305,686	283,832
Minority Interest	229,056	125,541	117,207	102,936	99,799	107,983
Shareholders' Equity	417,675	221,652	221,728	260,665	405,485	391,816
Total Liabilities & Equity	1,048,763	897,708	957,246	1,093,467	1,188,077	1,168,939

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Total Debt	378,765	444,195	471,780	496,216	454,297	474,742
Net Cash (Debt)	-284,865	-359,727	-370,381	-246,918	-297,289	-206,399
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-10957.63	-14811.31	-16775.33	-10416.87	-13608.58	-9797.18
Filing Date Shares Outstanding	26.29	26.29	22.08	22.08	21.85	21.85
Total Common Shares Outstanding	26.29	26.29	22.08	22.08	21.85	21.85
Working Capital	86,746	-107,206	-102,775	34,278	1,760	146,741
Book Value Per Share	7173.42	3655.22	4733.99	7143.85	13992.99	12992.61
Tangible Book Value	147,670	89,509	97,273	151,322	299,461	277,750
Tangible Book Value Per Share	5616.07	3404.13	4405.71	6853.68	13708.04	12714.17
Land	77,323	78,868	79,086	79,143	116,321	94,504
Buildings	47,561	53,065	53,071	50,653	70,822	71,341
Machinery	289,728	290,083	277,802	230,114	312,630	303,149
Construction In Progress	2,203	2,607	4,190	40,746	33,581	5,985