KOAS Co., Ltd. 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	179.57	21,849	1,086	297.16	987.68
Short-Term Investments	550.01	280	280	280	280
Cash & Short-Term Investments	729.58	22,129	1,366	577.16	1,268
Cash Growth	-96.70%	1520.33%	136.62%	-54.47%	-51.70%
Accounts Receivable	7,705	8,311	8,185	10,663	13,551
Other Receivables	155.95	155.7	174.45	158.69	250.48
Receivables	7,861	8,466	8,375	10,861	13,822
Inventory	7,511	9,758	13,728	15,858	14,695
Prepaid Expenses	216	208.01	193.3	158.91	146.41
Other Current Assets	4,966	2,968	3,686	3,472	3,996
Total Current Assets	21,284	43,529	27,347	30,927	33,927
Property, Plant & Equipment	30,518	32,833	35,258	38,068	37,466
Long-Term Investments	24,791	629.01	574.93	559.04	2,083
Other Intangible Assets	481.99	1,037	1,304	1,644	1,680
Long-Term Deferred Tax Assets	362.89	735.81	815.41	-	-
Other Long-Term Assets	3,976	3,747	5,148	5,034	4,126
Total Assets	81,414	82,511	70,447	76,246	79,299
Accounts Payable	7,832	11,132	12,367	14,417	19,760
Accrued Expenses	2,202	2,117	1,708	2,336	2,435
Short-Term Debt	21,336	36,405	26,260	25,303	22,182
Current Portion of Long-Term Debt	-	3,000	-	-	-
Current Portion of Leases	607.71	250.1	316.86	220.55	395.59
Current Income Taxes Payable	-	7.38	3.95	-	20.32
Other Current Liabilities	11,319	22,170	10,013	8,515	10,833
Total Current Liabilities	43,297	75,082	50,669	50,791	55,625
Long-Term Debt	245.4	187.56	4,188	4,188	187.56
Long-Term Leases	679.22	145.71	291.14	166.29	319.89
Pension & Post-Retirement Benefits	892.75	3,166	2,949	3,231	4,127
Long-Term Deferred Tax Liabilities	1,582	1,503	1,503	-	-
Other Long-Term Liabilities	0	0	0	0	0
Total Liabilities	46,696	80,084	59,599	58,376	60,259
Common Stock	5,907	1,645	15,454	15,454	15,454
Additional Paid-In Capital	59,241	22,359	7,551	7,551	7,551
Retained Earnings	-30,715	-22,030	-12,798	-5,613	-4,219
Treasury Stock	-13.78	-13.78	-	-	-
Comprehensive Income & Other	57.51	22.37	-41.05	-29.84	-16.69
Total Common Equity	34,477	1,983	10,165	17,362	18,769
Minority Interest	241.24	442.98	682.38	508.69	270.66
Shareholders' Equity	34,718	2,426	10,848	17,870	19,040
Total Liabilities & Equity	81,414	82,511	70,447	76,246	79,299
Total Debt	22,868	39,989	31,056	29,877	23,085
Net Cash (Debt)	-22,139	-17,860	-29,690	-29,300	-21,817
Net Cash Per Share	-3833.67	-5614.13	-9606.26	-9479.98	-7058.91
Filing Date Shares Outstanding	11.54	3.29	3.09	3.09	3.09
Total Common Shares Outstanding	11.54	3.29	3.09	3.09	3.09
Working Capital	-22,013	-31,553	-23,321	-19,864	-21,699
Book Value Per Share	2988.29	602.96	3288.93	5617.32	6072.82
Tangible Book Value	33,995	946.71	8,862	15,718	17,089
Tangible Book Value Per Share	2946.51	287.81	2867.16	5085.39	5529.23
Land	17,498	17,498	17,295	17,295	17,295
Buildings	16,719	17,791	18,052	19,050	16,930
Machinery	35,585	35,836	36,078	36,187	33,261
Construction In Progress	8.36	1.19	453.31	432.12	2,093

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