ISU Petasys 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	105,209	162,780	80,356	47,963	45,645	44,365
Short-Term Investments	131,280	175,713	1,000	700	-	-
Trading Asset Securities	-	-	-	-	6,169	31,831
Cash & Short-Term Investments	236,489	338,493	81,356	48,663	51,814	76,195
Cash Growth	216.29%	316.06%	67.18%	-6.08%	-32.00%	229.00%
Accounts Receivable	308,408	200,813	213,296	146,716	142,780	112,510
Other Receivables	7,375	11,461	13,708	4,898	4,421	5,896
Receivables	316,217	212,286	227,018	151,632	147,221	118,709
Inventory	327,565	298,792	186,900	176,074	167,461	111,337
Prepaid Expenses	11,992	8,802	5,374	4,560	2,071	2,856
Other Current Assets	5,113	4,397	5,146	2,700	5,291	711.33
Total Current Assets	897,375	862,770	505,795	383,628	373,857	309,808
Property, Plant & Equipment	331,967	307,488	201,549	192,365	131,564	111,322
Long-Term Investments	42,546	42,746	23,619	21,557	18,028	8,715
Other Intangible Assets	8,689	8,904	7,234	4,356	3,039	3,065
Long-Term Deferred Tax Assets	14,222	12,412	4,224	2,586	2,111	249.55
Long-Term Deferred Charges	0	0	0	0	0	0
Other Long-Term Assets	56,872	55,190	47,715	21,944	17,415	16,519
Total Assets	1,351,671	1,289,510	790,136	626,436	546,014	449,679
Accounts Payable	137,760	146,741	117,834	70,376	64,394	55,261
Accrued Expenses	19,433	10,863	10,235	7,584	6,792	4,455
Short-Term Debt	110,273	103,439	150,936	143,402	158,569	192,856
Current Portion of Long-Term Debt	31,500	31,500	20,750	20,129	13,700	10,228
Current Portion of Leases	2,262	1,765	1,795	1,599	695.4	634.26
Current Income Taxes Payable	32,967	36,018	14,676	8,156	3,039	9,828
Current Unearned Revenue	454.86	241.63	811.4	1,018	92.12	-
Other Current Liabilities	102,442	85,906	60,326	38,251	38,721	24,953
Total Current Liabilities	437,092	416,474	377,363	290,514	286,001	298,216
Long-Term Debt	94,688	100,063	72,563	60,313	30,470	17,170
Long-Term Leases	3,955	3,874	4,140	4,147	3,306	3,545
Pension & Post-Retirement Benefits	6,909	958.13	-	-	-	-
Long-Term Deferred Tax Liabilities	2,207	2,488	4,605	1,607	1,239	3,261
Other Long-Term Liabilities	9,736	9,456	3,939	3,077	2,670	1,996
Total Liabilities	554,587	533,313	462,610	359,658	323,686	324,187
Common Stock	73,409	73,409	63,246	63,246	63,246	63,246
Additional Paid-In Capital	351,645	351,645	81,018	81,018	81,018	63,715
Retained Earnings	359,337	325,778	172,267	114,366	76,505	-5,427
Comprehensive Income & Other	11,985	4,666	10,994	8,147	1,559	3,957
Total Common Equity	796,376	755,497	327,527	266,778	222,328	125,492
Minority Interest	707.49	700	-	-	-	-
Shareholders' Equity	797,083	756,197	327,527	266,778	222,328	125,492
Total Liabilities & Equity	1,351,671	1,289,510	790,136	626,436	546,014	449,679
Total Debt	242,678	240,640	250,184	229,589	206,740	224,434
Net Cash (Debt)	-6,189	97,853	-168,827	-180,926	-154,926	-148,238
Net Cash Per Share	-84.76	1388.81	-2669.36	-2860.65	-2449.57	-3316.25
Filing Date Shares Outstanding	73.43	73.41	63.25	63.25	63.25	63.25
Total Common Shares Outstanding	73.43	73.41	63.25	63.25	63.25	63.25
Working Capital	460,283	446,296	128,432	93,114	87,857	11,593
Book Value Per Share	10846.05	10291.58	5178.58	4218.08	3515.27	1984.17
Tangible Book Value	787,687	746,593	320,292	262,422	219,289	122,427
Tangible Book Value Per Share	10727.72	10170.29	5064.20	4149.20	3467.22	1935.71
Land	33,540	33,314	24,431	34,705	27,520	34,196
Buildings	107,323	101,250	99,489	103,566	84,414	89,487
Machinery	296,452	258,850	241,375	220,138	205,355	227,838
Construction In Progress	113,329	120,679	27,278	38,773	46,655	9,483