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 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	1,133	179.57	21,849	1,086	297.16	987.68
Short-Term Investments	416.12	550.01	280	280	280	280
Cash & Short-Term Investments	1,549	729.58	22,129	1,366	577.16	1,268
Cash Growth	-90.28%	-96.70%	1520.33%	136.62%	-54.47%	-51.70%
Accounts Receivable	7,740	7,705	8,311	8,185	10,663	13,551
Other Receivables	859.46	155.95	155.7	174.45	158.69	250.48
Receivables	8,619	7,861	8,466	8,375	10,861	13,822
Inventory	7,895	7,511	9,758	13,728	15,858	14,695
Prepaid Expenses	134.29	216	208.01	193.3	158.91	146.41
Other Current Assets	4,598	4,966	2,968	3,686	3,472	3,996
Total Current Assets	22,796	21,284	43,529	27,347	30,927	33,927
Property, Plant & Equipment	29,974	30,518	32,833	35,258	38,068	37,466
Long-Term Investments	24,569	24,791	629.01	574.93	559.04	2,083
Other Intangible Assets	430.28	481.99	1,037	1,304	1,644	1,680
Long-Term Deferred Tax Assets	362.89	362.89	735.81	815.41	-	-
Other Long-Term Assets	3,723	3,976	3,747	5,148	5,034	4,126
Total Assets	81,979	81,414	82,511	70,447	76,246	79,299
Accounts Payable	6,605	7,832	11,132	12,367	14,417	19,760
Accrued Expenses	1,610	2,202	2,117	1,708	2,336	2,435
Short-Term Debt	22,035	21,336	36,405	26,260	25,303	22,182
Current Portion of Long-Term Debt	-0	-	3,000	-	-	-
Current Portion of Leases	932.06	607.71	250.1	316.86	220.55	395.59
Current Income Taxes Payable	-	-	7.38	3.95	-	20.32
Other Current Liabilities	11,528	11,319	22,170	10,013	8,515	10,833
Total Current Liabilities	42,710	43,297	75,082	50,669	50,791	55,625
Long-Term Debt	245.4	245.4	187.56	4,188	4,188	187.56
Long-Term Leases	244.14	679.22	145.71	291.14	166.29	319.89
Pension & Post-Retirement Benefits	813.46	892.75	3,166	2,949	3,231	4,127
Long-Term Deferred Tax Liabilities	1,582	1,582	1,503	1,503	-	-
Other Long-Term Liabilities	-0	0	0	0	0	0
Total Liabilities	45,595	46,696	80,084	59,599	58,376	60,259
Common Stock	6,230	5,907	1,645	15,454	15,454	15,454
Additional Paid-In Capital	30,307	59,241	22,359	7,551	7,551	7,551
Retained Earnings	-428.58	-30,715	-22,030	-12,798	-5,613	-4,219
Treasury Stock	-13.78	-13.78	-13.78	-	-	-
Comprehensive Income & Other	65.86	57.51	22.37	-41.05	-29.84	-16.69
Total Common Equity	36,160	34,477	1,983	10,165	17,362	18,769
Minority Interest	224.1	241.24	442.98	682.38	508.69	270.66
Shareholders' Equity	36,384	34,718	2,426	10,848	17,870	19,040
Total Liabilities & Equity	81,979	81,414	82,511	70,447	76,246	79,299
Total Debt	23,456	22,868	39,989	31,056	29,877	23,085
Net Cash (Debt)	-21,907	-22,139	-17,860	-29,690	-29,300	-21,817
Net Cash Per Share	-2732.93	-3833.54	-5614.13	-9606.26	-9479.98	-7058.91
Filing Date Shares Outstanding	12.26	11.81	3.29	3.09	3.09	3.09
Total Common Shares Outstanding	12.26	11.81	3.29	3.09	3.09	3.09
Working Capital	-19,914	-22,013	-31,553	-23,321	-19,864	-21,699
Book Value Per Share	2950.11	2918.83	602.96	3288.93	5617.32	6072.82
Tangible Book Value	35,730	33,995	946.71	8,862	15,718	17,089
Tangible Book Value Per Share	2915.00	2878.03	287.81	2867.16	5085.39	5529.23
Land	17,498	17,498	17,498	17,295	17,295	17,295
Buildings	16,719	16,719	17,791	18,052	19,050	16,930
Machinery	35,598	35,585	35,836	36,078	36,187	33,261
Construction In Progress	8.43	8.36	1.19	453.31	432.12	2,093