Hands Corporation Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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	9,583	19,291	40,297	32,667	26,107	49,704
Short-Term Investments	1,577	4,893	5,990	6,996	9,336	6,692
Cash & Short-Term Investments	11,160	24,184	46,287	39,662	35,443	56,396
Cash Growth	-49.24%	-47.75%	16.70%	11.91%	-37.15%	-20.52%
Accounts Receivable	64,674	74,993	90,818	81,200	102,866	85,797
Other Receivables	3,329	378.19	2,859	956.53	652.3	1,651
Receivables	68,063	75,464	93,678	82,552	108,519	87,449
Inventory	95,068	143,933	176,194	223,197	214,020	250,901
Prepaid Expenses	8,014	6,969	7,738	10,405	7,551	8,638
Other Current Assets	5,447	5,204	6,005	10,183	3,732	465.75
Total Current Assets	187,753	255,755	329,901	366,000	369,265	403,849
Property, Plant & Equipment	482,478	489,015	529,272	573,532	423,868	428,727
Long-Term Investments	7	21.35	7	5,809	10,110	20,411
Goodwill	-	12,990	12,990	12,994	12,994	12,994
Other Intangible Assets	13,361	488.82	480.31	553.61	656.24	670.59
Long-Term Accounts Receivable	0	-0	-0	0	0	408.76
Long-Term Deferred Tax Assets	4,806	5,102	5,251	8,506	32,482	19,472
Other Long-Term Assets	8,700	8,342	7,178	9,164	13,214	8,432
Total Assets	697,121	771,747	885,080	976,559	862,589	894,964

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Accounts Payable	49,569	58,124	116,259	27,994	28,950	16,520
Accrued Expenses	8,439	9,688	10,056	9,941	7,712	7,371
Short-Term Debt	396,451	435,697	461,267	423,781	427,180	362,077
Current Portion of Long-Term Debt	4,965	6,975	36,065	56,898	46,219	46,520
Current Portion of Leases	1,742	1,704	1,896	1,873	1,233	1,721
Current Income Taxes Payable	1,787	-	54.17	84.95	724.14	615.05
Current Unearned Revenue	146.21	279.91	253.85	-	-	-
Other Current Liabilities	64,120	85,122	17,609	84,899	59,704	52,099
Total Current Liabilities	527,219	597,590	643,460	605,470	571,721	486,923
Long-Term Debt	18,916	19,923	5,154	30,092	58,162	95,858
Long-Term Leases	4,466	4,479	5,926	7,825	2,330	3,573
Long-Term Unearned Revenue	3,802	3,639	3,554	3,553	-	-
Pension & Post-Retirement Benefits	27,594	25,376	29,283	25,114	19,492	29,752
Long-Term Deferred Tax Liabilities	21,472	21,366	19,712	6,140	-	-
Other Long-Term Liabilities	4,464	4,076	4,368	3,817	3,292	4,294
Total Liabilities	607,932	676,448	711,456	682,010	654,998	620,399

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Common Stock	14,000	10,938	10,938	10,938	10,932	10,932
Additional Paid-In Capital	112,202	92,662	92,662	92,662	89,759	89,759
Retained Earnings	-196,072	-190,362	-103,288	16,771	53,422	125,871
Treasury Stock	-3,001	-3,001	-3,001	-3,001	-3,001	-3,001
Comprehensive Income & Other	162,060	183,172	172,629	163,327	43,355	38,419
Total Common Equity	89,189	93,409	169,940	280,697	194,467	261,980
Minority Interest	0.18	0.21	0.33	654.51	265.98	50.5
Shareholders' Equity	89,189	95,298	173,623	294,549	207,591	274,565
Total Liabilities & Equity	697,121	771,747	885,080	976,559	862,589	894,964

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Total Debt	426,540	468,778	510,309	520,468	535,124	509,749
Net Cash (Debt)	-415,380	-444,593	-464,022	-480,806	-499,681	-453,353
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-18986.87	-20437.39	-20092.75	-22378.86	-23261.31	-21104.61
Filing Date Shares Outstanding	22.96	21.49	21.49	21.49	21.48	21.48
Total Common Shares Outstanding	22.96	21.49	21.88	21.49	21.48	21.48
Working Capital	-339,466	-341,835	-313,559	-239,471	-202,456	-83,075
Book Value Per Share	3883.91	4345.89	7768.43	13059.51	9052.86	12195.76
Tangible Book Value	75,828	79,930	156,470	267,150	180,816	248,315
Tangible Book Value Per Share	3302.06	3718.76	7152.65	12429.20	8417.41	11559.63
Land	-	259,177	256,173	254,220	101,966	101,864
Buildings	-	134,782	128,322	125,583	122,410	120,954
Machinery	-	534,247	543,646	543,382	507,898	414,133
Construction In Progress	-	4,333	2,663	4,842	15,671	88,771