Hands Corporation 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	19,939	19,291	40,297	32,667	26,107	49,704
Short-Term Investments	1,513	4,893	5,990	6,996	9,336	6,692
Cash & Short-Term Investments	21,453	24,184	46,287	39,662	35,443	56,396
Cash Growth	-6.45%	-47.75%	16.70%	11.91%	-37.15%	-20.52%
Accounts Receivable	86,733	74,993	90,818	81,200	102,866	85,797
Other Receivables	4,266	378.19	2,859	956.53	652.3	1,651
Receivables	91,073	75,464	93,678	82,552	108,519	87,449
Inventory	96,247	143,933	176,194	223,197	214,020	250,901
Prepaid Expenses	8,043	6,969	7,738	10,405	7,551	8,638
Other Current Assets	9,719	5,204	6,005	10,183	3,732	465.75
Total Current Assets	226,534	255,755	329,901	366,000	369,265	403,849
Property, Plant & Equipment	485,490	489,015	529,272	573,532	423,868	428,727
Long-Term Investments	22.13	21.35	7	5,809	10,110	20,411
Goodwill	-	12,990	12,990	12,994	12,994	12,994
Other Intangible Assets	13,471	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	4,722	5,102	5,251	8,506	32,482	19,472
Other Long-Term Assets	8,713	8,342	7,178	9,164	13,214	8,432
Total Assets	738,977	771,747	885,080	976,559	862,589	894,964
Accounts Payable	63,007	58,124	116,259	27,994	28,950	16,520
Accrued Expenses	9,293	9,688	10,056	9,941	7,712	7,371
Short-Term Debt	447,747	435,697	461,267	423,781	427,180	362,077
Current Portion of Long-Term Debt	6,792	6,975	36,065	56,898	46,219	46,520
Current Portion of Leases	1,810	1,704	1,896	1,873	1,233	1,721
Current Income Taxes Payable	2,367	-	54.17	84.95	724.14	615.05
Current Unearned Revenue	287.83	279.91	253.85	-	-	-
Other Current Liabilities	61,189	85,122	17,609	84,899	59,704	52,099
Total Current Liabilities	592,492	597,590	643,460	605,470	571,721	486,923
Long-Term Debt	18,623	19,923	5,154	30,092	58,162	95,858
Long-Term Leases	4,881	4,479	5,926	7,825	2,330	3,573
Long-Term Unearned Revenue	3,670	3,639	3,554	3,553	-	-
Pension & Post-Retirement Benefits	26,722	25,376	29,283	25,114	19,492	29,752
Long-Term Deferred Tax Liabilities	21,459	21,366	19,712	6,140	-	-
Other Long-Term Liabilities	4,637	4,076	4,368	3,817	3,292	4,294
Total Liabilities	672,486	676,448	711,456	682,010	654,998	620,399
Common Stock	10,938	10,938	10,938	10,938	10,932	10,932
Additional Paid-In Capital	92,662	92,662	92,662	92,662	89,759	89,759
Retained Earnings	-196,095	-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	160,070	183,172	172,629	163,327	43,355	38,419
Total Common Equity	64,574	93,409	169,940	280,697	194,467	261,980
Minority Interest	0.19	0.21	0.33	654.51	265.98	50.5
Shareholders' Equity	66,492	95,298	173,623	294,549	207,591	274,565
Total Liabilities & Equity	738,977	771,747	885,080	976,559	862,589	894,964
Total Debt	479,854	468,778	510,309	520,468	535,124	509,749
Net Cash (Debt)	-458,401	-444,593	-464,022	-480,806	-499,681	-453,353
Net Cash Per Share	-21326.78	-20437.39	-20092.75	-22378.86	-23261.31	-21104.61
Filing Date Shares Outstanding	21.5	21.49	21.49	21.49	21.48	21.48
Total Common Shares Outstanding	21.5	21.49	21.88	21.49	21.48	21.48
Working Capital	-365,958	-341,835	-313,559	-239,471	-202,456	-83,075
Book Value Per Share	3003.87	4345.89	7768.43	13059.51	9052.86	12195.76
Tangible Book Value	51,103	79,930	156,470	267,150	180,816	248,315
Tangible Book Value Per Share	2377.22	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

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