HANDSOME 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	57,196	20,486	17,679	19,146	65,474	67,320
Short-Term Investments	5,707	5,728	3,491	6,391	26,490	23,559
Trading Asset Securities	34,284	33,899	58,824	56,376	256,026	221,712
Cash & Short-Term Investments	97,187	60,113	79,994	81,913	347,990	312,590
Cash Growth	89.87%	-24.85%	-2.34%	-76.46%	11.33%	10.59%
Accounts Receivable	78,822	95,058	89,309	89,312	74,724	73,426
Other Receivables	26,943	33,868	29,926	30,389	30,554	28,505
Receivables	105,766	128,926	119,235	119,701	105,285	101,931
Inventory	573,297	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	13,059	7,148	14,387	15,244	13,089	6,402
Total Current Assets	789,308	818,625	839,542	828,923	1,031,083	881,759
Property, Plant & Equipment	629,892	615,519	582,976	553,087	407,197	366,709
Long-Term Investments	8,110	8,716	7,529	8,512	15,855	65,019
Goodwill	994.04	994.04	994.04	994.04	994.04	994.04
Other Intangible Assets	63,567	66,720	95,150	121,024	91,900	107,523
Long-Term Deferred Tax Assets	25,026	22,759	21,502	19,289	17,146	8,603
Other Long-Term Assets	183,185	186,823	184,554	181,546	112,624	120,183
Total Assets	1,714,316	1,734,833	1,746,168	1,724,265	1,684,715	1,557,085

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	46,008	42,588	41,034	39,633	45,811	44,208
Accrued Expenses	8,272	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	13,666	12,679	13,891	6,915	12,931	8,521
Current Income Taxes Payable	14,058	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	126,356	148,260	145,797	149,840	154,323	146,425
Total Current Liabilities	208,360	250,206	265,319	251,356	288,911	246,251
Long-Term Leases	39,088	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	15,598	15,426	45,108	67,890	45,484	62,940
Total Liabilities	263,045	297,739	340,068	329,926	348,223	316,665

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	11,847	12,315	12,315	12,315	12,315	12,315
Additional Paid-In Capital	118,949	118,949	118,949	118,949	118,949	118,949
Retained Earnings	1,344,364	1,330,072	1,309,887	1,293,820	1,227,960	1,128,716
Treasury Stock	-8,960	-9,672	-19,344	-22,206	-22,206	-22,206
Comprehensive Income & Other	-14,928	-14,569	-15,707	-5,974	-845.09	7.84
Total Common Equity	1,451,271	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	1,451,271	1,437,094	1,406,099	1,394,339	1,336,492	1,240,420
Total Liabilities & Equity	1,714,316	1,734,833	1,746,168	1,724,265	1,684,715	1,557,085

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	52,754	69,702	87,167	52,932	62,293	20,575
Net Cash (Debt)	44,433	-9,589	-7,173	28,982	285,696	292,015
Net Cash Growth	626.20%	-	-	-89.86%	-2.16%	23.94%
Net Cash Per Share	2068.70	-446.48	-333.68	1319.17	13004.17	13291.79
Filing Date Shares Outstanding	21.48	21.48	21.48	21.97	21.97	21.97
Total Common Shares Outstanding	21.48	21.48	21.48	21.97	21.97	21.97
Working Capital	580,949	568,419	574,223	577,566	742,172	635,508
Book Value Per Share	67573.27	66913.19	65470.03	63583.50	60819.21	56340.68
Tangible Book Value	1,386,710	1,369,380	1,309,956	1,274,886	1,243,279	1,129,264
Tangible Book Value Per Share	64567.22	63760.32	60993.43	58029.57	56590.90	51401.24
Land	344,371	344,371	344,395	345,483	171,224	169,621
Buildings	147,029	183,574	178,668	177,360	163,381	132,513
Machinery	51,797	285,446	268,186	261,362	242,459	208,362
Construction In Progress	33,630	47,660	15,476	4,178	33,475	48,259