ENPLUS 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	1,807	911.05	1,881	13,191	3,782	4,791
Short-Term Investments	-	-	211.5	241.5	83.21	-
Trading Asset Securities	483.69	483.69	1,000	1,193	4,358	3,570
Cash & Short-Term Investments	2,290	1,395	3,093	14,626	8,224	8,361
Cash Growth	57.05%	-54.91%	-78.85%	77.85%	-1.64%	46.01%
Accounts Receivable	3,066	1,215	7,413	9,121	10,878	32,474
Other Receivables	1,141	326.13	1,559	1,084	1,437	558.95
Receivables	5,552	2,879	10,478	12,034	12,515	33,333
Inventory	865.97	2,483	8,138	14,487	7,960	5,127
Prepaid Expenses	125.89	280.38	754.42	870.29	63.88	81.57
Other Current Assets	1,115	1,137	1,419	1,951	3,129	1,286
Total Current Assets	9,950	8,174	23,882	43,968	31,891	48,188
Property, Plant & Equipment	8,704	8,839	34,481	57,780	25,324	38,737
Long-Term Investments	3,909	3,605	20,248	33,314	35,122	13,594
Goodwill	-	-	2,292	8,893	-	-
Other Intangible Assets	82.38	84.43	1,104	1,325	1,169	1,034
Other Long-Term Assets	21,220	21,915	21,265	26,879	26,822	1,256
Total Assets	43,866	42,618	103,272	172,160	120,328	102,810
Accounts Payable	3,598	4,315	8,275	10,874	3,014	1,046
Accrued Expenses	382.3	434.28	554.16	848.11	887.18	242.59
Short-Term Debt	14,307	16,004	57,500	62,191	23,914	13,804
Current Portion of Long-Term Debt	2,156	2,156	2,915	2,098	33.16	198.96
Current Portion of Leases	180.46	216.45	520.99	599.04	379.84	378.51
Other Current Liabilities	2,144	2,557	16,714	9,609	26,759	13,402
Total Current Liabilities	22,768	25,684	86,480	86,219	54,988	29,072
Long-Term Debt	134	134	3,426	4,073	-	33.16
Long-Term Leases	129.41	190.26	769.95	780.98	415.83	456.01
Pension & Post-Retirement Benefits	259.4	408.5	1,393	878.38	101.64	773.92
Long-Term Deferred Tax Liabilities	-	-	483.08	483.08	-	-
Other Long-Term Liabilities	2,020	2,020	387.37	383.28	35.31	100
Total Liabilities	25,310	28,436	92,940	92,818	55,541	30,436
Common Stock	4,385	3,669	36,687	34,916	29,169	25,750
Additional Paid-In Capital	21,610	17,336	235,933	226,088	153,556	128,905
Retained Earnings	-5,190	-4,575	-257,401	-182,886	-125,902	-90,097
Treasury Stock	-67.05	-67.05	-	-	-	-
Comprehensive Income & Other	-2,211	-2,211	-2,496	383.59	7,766	7,812
Total Common Equity	18,526	14,152	12,723	78,502	64,590	72,369
Minority Interest	29.3	30.22	-2,392	840.45	197.18	5
Shareholders' Equity	18,556	14,182	10,332	79,342	64,787	72,374
Total Liabilities & Equity	43,866	42,618	103,272	172,160	120,328	102,810
Total Debt	16,907	18,702	65,133	69,742	24,743	14,871
Net Cash (Debt)	-14,617	-17,307	-62,040	-55,116	-16,519	-6,510
Net Cash Per Share	-1933.84	-2358.72	-8609.01	-8576.60	-2914.52	-1339.88
Filing Date Shares Outstanding	8.22	7.32	7.34	6.98	5.83	5.15
Total Common Shares Outstanding	8.22	7.32	7.34	6.98	5.83	5.15
Working Capital	-12,818	-17,509	-62,598	-42,251	-23,097	19,116
Book Value Per Share	2254.18	1932.19	1734.03	11241.53	11071.65	14052.30
Tangible Book Value	18,444	14,068	9,327	68,284	63,421	71,335
Tangible Book Value Per Share	2244.16	1920.66	1271.16	9778.30	10871.33	13851.47
Land	3,597	3,333	12,354	12,354	3,333	26,883
Buildings	1,784	1,783	15,487	23,030	11,045	4,206
Machinery	6,737	7,120	19,963	29,515	9,102	1,540
Construction In Progress	305.8	200	526.23	4,030	1,043	7,003