Hands Corporation 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	26,065	40,297	32,667	26,107	49,704	56,753
Short-Term Investments	5,826	5,990	6,996	9,336	6,692	14,200
Cash & Short-Term Investments	31,890	46,287	39,662	35,443	56,396	70,953
Cash Growth	39.70%	16.70%	11.91%	-37.15%	-20.52%	-14.59%
Accounts Receivable	76,492	90,818	81,200	102,866	85,797	81,237
Other Receivables	5,308	2,859	956.53	652.3	1,651	896.55
Receivables	81,800	93,678	82,552	108,519	87,449	82,133
Inventory	170,155	176,194	223,197	214,020	250,901	168,251
Prepaid Expenses	6,853	7,738	10,405	7,551	8,638	10,345
Other Current Assets	6,994	6,005	10,183	3,732	465.75	1,551
Total Current Assets	297,693	329,901	366,000	369,265	403,849	333,233
Property, Plant & Equipment	523,945	529,272	573,532	423,868	428,727	438,851
Long-Term Investments	21.02	7	5,809	10,110	20,411	35,208
Goodwill	-	12,990	12,994	12,994	12,994	12,994
Other Intangible Assets	13,437	480.31	553.61	656.24	670.59	681.74
Long-Term Accounts Receivable	0	-0	0	0	408.76	656.94
Long-Term Deferred Tax Assets	5,385	5,251	8,506	32,482	19,472	14,299
Other Long-Term Assets	8,263	7,178	9,164	13,214	8,432	8,213
Total Assets	848,745	885,080	976,559	862,589	894,964	844,136
Accounts Payable	67,057	116,259	27,994	28,950	16,520	17,222
Accrued Expenses	24,302	10,056	9,941	7,712	7,371	6,026
Short-Term Debt	434,967	461,267	423,781	427,180	362,077	220,005
Current Portion of Long-Term Debt	14,843	36,065	56,898	46,219	46,520	34,110
Current Portion of Leases	1,799	1,896	1,873	1,233	1,721	1,989
Current Income Taxes Payable	776.33	54.17	84.95	724.14	615.05	2,918
Current Unearned Revenue	273.07	253.85	-	-	-	-
Other Current Liabilities	74,856	17,609	84,899	59,704	52,099	56,850
Total Current Liabilities	618,874	643,460	605,470	571,721	486,923	339,121
Long-Term Debt	19,441	5,154	30,092	58,162	95,858	130,478
Long-Term Leases	4,857	5,926	7,825	2,330	3,573	5,225
Long-Term Unearned Revenue	3,618	3,554	3,553	-	-	-
Pension & Post-Retirement Benefits	30,089	29,283	25,114	19,492	29,752	36,729
Long-Term Deferred Tax Liabilities	19,438	19,712	6,140	-	-	882.33
Other Long-Term Liabilities	4,034	4,368	3,817	3,292	4,294	4,828
Total Liabilities	700,351	711,456	682,010	654,998	620,399	517,265
Common Stock	10,938	10,938	10,938	10,932	10,932	10,932
Additional Paid-In Capital	92,662	92,662	92,662	89,759	89,759	88,425
Retained Earnings	-110,323	-103,288	16,771	53,422	125,871	183,444
Treasury Stock	-3,001	-3,001	-3,001	-3,001	-3,001	-3,001
Comprehensive Income & Other	156,257	172,629	163,327	43,355	38,419	34,569
Total Common Equity	146,534	169,940	280,697	194,467	261,980	314,369
Minority Interest	0.31	0.33	654.51	265.98	50.5	375.52
Shareholders' Equity	148,394	173,623	294,549	207,591	274,565	326,871
Total Liabilities & Equity	848,745	885,080	976,559	862,589	894,964	844,136
Total Debt	475,907	510,309	520,468	535,124	509,749	391,808
Net Cash (Debt)	-444,017	-464,022	-480,806	-499,681	-453,353	-320,854
Net Cash Per Share	-20522.26	-20031.75	-22378.86	-23261.31	-21104.61	-14936.50
Filing Date Shares Outstanding	21.49	21.88	21.49	21.48	21.48	21.48
Total Common Shares Outstanding	21.49	21.88	21.49	21.48	21.48	21.48
Working Capital	-321,180	-313,559	-239,471	-202,456	-83,075	-5,889
Book Value Per Share	6817.51	7768.43	13059.51	9052.86	12195.76	14634.58
Tangible Book Value	133,097	156,470	267,150	180,816	248,315	300,693
Tangible Book Value Per Share	6192.35	7152.65	12429.20	8417.41	11559.63	13997.93
Land	-	256,173	254,220	101,966	101,864	101,812
Buildings	-	128,322	125,583	122,410	120,954	118,310
Machinery	-	543,646	543,382	507,898	414,133	419,976
Construction In Progress	-	2,663	4,842	15,671	88,771	80,937

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