HANDSOME 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	20,486	17,679	19,146	65,474	67,320
Short-Term Investments	5,728	3,491	6,391	26,490	23,559
Trading Asset Securities	33,899	58,824	56,376	256,026	221,712
Cash & Short-Term Investments	60,113	79,994	81,913	347,990	312,590
Cash Growth	-24.85%	-2.34%	-76.46%	11.33%	10.59%
Accounts Receivable	95,058	89,309	89,312	74,724	73,426
Other Receivables	33,868	29,926	30,389	30,554	28,505
Receivables	128,926	119,235	119,701	105,285	101,931
Inventory	620,080	624,321	610,545	562,748	460,221
Prepaid Expenses	2,358	1,605	1,520	1,972	614.7
Other Current Assets	7,148	14,387	15,244	13,089	6,402
Total Current Assets	818,625	839,542	828,923	1,031,083	881,759
Property, Plant & Equipment	615,519	582,976	553,087	407,197	366,709
Long-Term Investments	8,716	7,529	8,512	15,855	65,019
Goodwill	994.04	994.04	994.04	994.04	994.04
Other Intangible Assets	66,720	95,150	121,024	91,900	107,523
Long-Term Deferred Tax Assets	22,759	21,502	19,289	17,146	8,603
Other Long-Term Assets	186,823	184,554	181,546	112,624	120,183
Total Assets	1,734,833	1,746,168	1,724,265	1,684,715	1,557,085
Accounts Payable	42,588	41,034	39,633	45,811	44,208
Accrued Expenses	14,555	11,427	10,604	9,527	10,210
Short-Term Debt	25,000	43,818	35,405	35,540	4,608
Current Portion of Leases	12,679	13,891	6,915	12,931	8,521
Current Income Taxes Payable	7,062	9,231	8,907	30,772	32,250
Current Unearned Revenue	61.43	121.66	52.82	7.06	29.53
Other Current Liabilities	148,260	145,797	149,840	154,323	146,425
Total Current Liabilities	250,206	265,319	251,356	288,911	246,251
Long-Term Leases	32,022	29,458	10,612	13,822	7,446
Long-Term Unearned Revenue	85.58	120.91	67.49	5.69	28.29
Pension & Post-Retirement Benefits	-	61.84	-	-	-
Other Long-Term Liabilities	15,426	45,108	67,890	45,484	62,940
Total Liabilities	297,739	340,068	329,926	348,223	316,665
Common Stock	12,315	12,315	12,315	12,315	12,315
Additional Paid-In Capital	118,949	118,949	118,949	118,949	118,949
Retained Earnings	1,330,072	1,309,887	1,293,820	1,227,960	1,128,716
Treasury Stock	-9,672	-19,344	-22,206	-22,206	-22,206
Comprehensive Income & Other	-14,569	-15,707	-5,974	-845.09	7.84
Total Common Equity	1,437,094	1,406,099	1,396,904	1,336,173	1,237,782
Minority Interest	-	-	-2,565	319.07	2,638
Shareholders' Equity	1,437,094	1,406,099	1,394,339	1,336,492	1,240,420
Total Liabilities & Equity	1,734,833	1,746,168	1,724,265	1,684,715	1,557,085
Total Debt	69,702	87,167	52,932	62,293	20,575
Net Cash (Debt)	-9,589	-7,173	28,982	285,696	292,015
Net Cash Growth	-	-	-89.86%	-2.16%	23.94%
Net Cash Per Share	-446.44	-333.72	1319.17	13004.17	13291.79
Filing Date Shares Outstanding	21.48	21.48	21.97	21.97	21.97
Total Common Shares Outstanding	21.48	21.48	21.97	21.97	21.97
Working Capital	568,419	574,223	577,566	742,172	635,508
Book Value Per Share	66913.19	65470.03	63583.50	60819.21	56340.68
Tangible Book Value	1,369,380	1,309,956	1,274,886	1,243,279	1,129,264
Tangible Book Value Per Share	63760.32	60993.43	58029.57	56590.90	51401.24
Land	344,371	344,395	345,483	171,224	169,621
Buildings	183,574	178,668	177,360	163,381	132,513
Machinery	285,446	268,186	261,362	242,459	208,362
Construction In Progress	47,660	15,476	4,178	33,475	48,259

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