KOAS Co., Ltd. Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	2,195	21,849	1,086	297.16	987.68	2,225
Short-Term Investments	280	280	280	280	280	399.59
Cash & Short-Term Investments	2,475	22,129	1,366	577.16	1,268	2,625
Cash Growth	-89.54%	1520.33%	136.62%	-54.47%	-51.70%	-47.14%
Accounts Receivable	6,019	8,311	8,185	10,663	13,551	8,710
Other Receivables	335.95	155.7	174.45	158.69	250.48	299.47
Receivables	6,355	8,466	8,375	10,861	13,822	9,017
Inventory	8,048	9,758	13,728	15,858	14,695	13,808
Prepaid Expenses	46.55	208.01	193.3	158.91	146.41	131.68
Other Current Assets	4,392	2,968	3,686	3,472	3,996	4,184
Total Current Assets	21,317	43,529	27,347	30,927	33,927	29,765
Property, Plant & Equipment	32,036	32,833	35,258	38,068	37,466	36,789
Long-Term Investments	24,326	629.01	574.93	559.04	2,083	1,489
Other Intangible Assets	532.16	1,037	1,304	1,644	1,680	1,299
Long-Term Deferred Tax Assets	385.68	735.81	815.41	-	-	-
Other Long-Term Assets	3,656	3,747	5,148	5,034	4,126	3,868
Total Assets	82,711	82,511	70,447	76,246	79,299	73,236
Accounts Payable	6,279	11,132	12,367	14,417	19,760	13,455
Accrued Expenses	1,703	2,117	1,708	2,336	2,435	2,188
Short-Term Debt	24,356	36,405	26,260	25,303	22,182	20,818
Current Portion of Long-Term Debt	-	3,000	-	-	-	-
Current Portion of Leases	640.27	250.1	316.86	220.55	395.59	278.5
Current Income Taxes Payable	-	7.38	3.95	-	20.32	42.18
Other Current Liabilities	12,880	22,170	10,013	8,515	10,833	7,879
Total Current Liabilities	45,860	75,082	50,669	50,791	55,625	44,661
Long-Term Debt	187.56	187.56	4,188	4,188	187.56	187.56
Long-Term Leases	742.01	145.71	291.14	166.29	319.89	386.27
Pension & Post-Retirement Benefits	1,359	3,166	2,949	3,231	4,127	4,014
Long-Term Deferred Tax Liabilities	1,503	1,503	1,503	-	-	-
Other Long-Term Liabilities	-	0	0	0	0	-
Total Liabilities	49,652	80,084	59,599	58,376	60,259	49,249
Common Stock	5,659	1,645	15,454	15,454	15,454	15,454
Additional Paid-In Capital	57,121	22,359	7,551	7,551	7,551	7,551
Retained Earnings	-30,006	-22,030	-12,798	-5,613	-4,219	898.89
Treasury Stock	-13.78	-13.77	-	-	-	-
Comprehensive Income & Other	-15.99	22.37	-41.05	-29.84	-16.69	-75.97
Total Common Equity	32,744	1,983	10,165	17,362	18,769	23,828
Minority Interest	315.31	442.98	682.38	508.69	270.66	159.74
Shareholders' Equity	33,060	2,426	10,848	17,870	19,040	23,987
Total Liabilities & Equity	82,711	82,511	70,447	76,246	79,299	73,236
Total Debt	25,926	39,989	31,056	29,877	23,085	21,670
Net Cash (Debt)	-23,451	-17,860	-29,690	-29,300	-21,817	-19,045
Net Cash Per Share	-6314.41	-5614.57	-9606.26	-9479.98	-7058.91	-6162.13
Filing Date Shares Outstanding	11.32	3.29	3.09	3.09	3.09	3.09
Total Common Shares Outstanding	11.32	3.29	3.09	3.09	3.09	3.09
Working Capital	-24,543	-31,553	-23,321	-19,864	-21,699	-14,896
Book Value Per Share	2893.46	602.96	3288.93	5617.32	6072.82	7709.39
Tangible Book Value	32,212	946.71	8,862	15,718	17,089	22,528
Tangible Book Value Per Share	2846.44	287.81	2867.16	5085.39	5529.23	7289.04
Land	17,498	17,498	17,295	17,295	17,295	17,295
Buildings	13,757	17,791	18,052	19,050	16,930	16,740
Machinery	39,484	35,836	36,078	36,187	33,261	31,545
Construction In Progress	1.24	1.19	453.31	432.12	2,093	578.62

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