IGIS Value Plus REIT Balance Sheet

Financials in millions KRW. Fiscal year is September - August.

Millions KRW. Fiscal year is Sep - Aug.

Fiscal Year	FY 2025	FY 2025	FY 2024	FY 2024	FY 2023
Period Ending	Aug '25 Aug 31, 2025	Feb '25 Feb 28, 2025	Aug '24 Aug 31, 2024	Feb '24 Feb 29, 2024	Aug '23 Aug 31, 2023
Cash & Equivalents	8,666	9,519	6,842	1,962	11,087
Short-Term Investments	-	1,805	-	1,500	4,300
Cash & Short-Term Investments	8,666	11,324	6,842	3,462	15,387
Cash Growth	-23.47%	65.51%	97.63%	-77.50%	9.59%
Other Receivables	14,537	7,907	282.43	3,941	388.31
Receivables	14,537	7,907	282.43	3,941	388.31
Prepaid Expenses	46.76	51.54	61.7	55.27	80.24
Other Current Assets	198.65	324.94	6,069	1,007	953.45
Total Current Assets	23,449	19,607	13,255	8,465	16,809
Property, Plant & Equipment	48,542	48,944	-	-	-
Long-Term Investments	506,176	506,144	457,068	520,479	493,988
Goodwill	8.21	8.21	8.21	8.21	8.21
Other Long-Term Assets	-0	0	50,149	50,149	50,149
Total Assets	578,175	574,704	520,480	579,101	560,954
Accrued Expenses	1,364	1,190	3,567	1,388	2,339
Short-Term Debt	53,100	53,100	8,000	105,903	116,000
Current Portion of Long-Term Debt	140,099	103,998	49,968	36,000	36,000
Other Current Liabilities	180.43	128.23	175.63	121.37	174.57
Total Current Liabilities	194,744	158,416	61,710	143,413	154,513
Long-Term Debt	-	36,000	45,972	9,962	-
Other Long-Term Liabilities	3,512	3,885	2,772	2,532	2,386
Total Liabilities	198,255	198,301	110,454	155,907	156,900
Common Stock	51,443	51,443	51,443	51,443	51,443
Additional Paid-In Capital	186,774	186,774	186,774	186,774	197,223
Retained Earnings	142,551	139,013	172,558	185,710	156,116
Comprehensive Income & Other	-1,101	-1,101	-1,101	-1,101	-1,101
Total Common Equity	379,668	376,130	409,674	422,826	403,682
Minority Interest	252.43	272.87	351.46	367.72	371.97
Shareholders' Equity	379,920	376,403	410,026	423,194	404,054
Total Liabilities & Equity	578,175	574,704	520,480	579,101	560,954
Total Debt	193,199	193,098	103,940	151,865	152,000
Net Cash (Debt)	-184,533	-181,774	-97,099	-148,403	-136,613
Net Cash Per Share	-3587.10	-3533.47	-1887.48	-2884.79	-3490.22
Filing Date Shares Outstanding	51.44	51.44	51.44	51.44	51.44
Total Common Shares Outstanding	51.44	51.44	51.44	51.44	51.44
Working Capital	-171,295	-138,808	-48,455	-134,948	-137,705
Book Value Per Share	7380.29	7311.52	7963.59	8219.24	7847.10
Tangible Book Value	379,659	376,122	409,666	422,818	403,674
Tangible Book Value Per Share	7380.13	7311.36	7963.43	8219.08	7846.94
Land	11,237	11,237	-	-	-
Buildings	40,183	40,183	-	-	-

Updated Nov 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.