ISTE Co., Ltd. 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
Period Ending	Mar '25 Mar 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	5,748	595.71	6,401	3,531
Short-Term Investments	7.2	6.3	17.7	80
Cash & Short-Term Investments	5,755	602.01	6,419	3,611
Cash Growth	-10.34%	-90.62%	77.75%	-
Accounts Receivable	9,171	8,563	7,043	6,014
Other Receivables	384.28	437.41	26.98	224.08
Receivables	9,899	9,325	7,140	6,495
Inventory	7,943	9,849	8,753	5,416
Prepaid Expenses	93.11	259.97	384.95	101.26
Other Current Assets	6,977	6,200	1,938	516.12
Total Current Assets	30,667	26,236	24,634	16,140
Property, Plant & Equipment	26,543	23,352	19,291	16,868
Long-Term Investments	939.44	916.24	877.53	865.32
Goodwill	0	0	0	0
Other Intangible Assets	10.92	11.48	10.83	7.05
Long-Term Deferred Tax Assets	2,256	2,186	2,111	1,536
Other Long-Term Assets	328.51	354.34	331.41	631.81
Total Assets	60,746	53,058	47,516	36,128
Accounts Payable	6,680	8,672	3,681	1,844
Accrued Expenses	246.41	268.22	339.38	1,238
Short-Term Debt	14,813	18,141	12,894	13,859
Current Portion of Long-Term Debt	6,560	6,694	11,012	8,706
Current Portion of Leases	182.27	171.53	204.32	229.24
Current Income Taxes Payable	2.22	3.15	2.21	15
Current Unearned Revenue	44.77	57.67	72.6	-
Other Current Liabilities	1,860	3,821	8,956	9,440
Total Current Liabilities	30,389	37,828	37,161	35,331
Long-Term Debt	3,640	3,641	3,272	5,129
Long-Term Leases	440.14	449.41	596.49	802.06
Other Long-Term Liabilities	622.87	602.91	475.15	459.16
Total Liabilities	36,818	44,137	42,725	42,601
Common Stock	4,550	3,830	1,813	1,319
Additional Paid-In Capital	23,669	9,293	8,672	729.08
Retained Earnings	-11,563	-11,729	-12,294	-12,078
Comprehensive Income & Other	7,272	7,528	6,599	3,557
Shareholders' Equity	23,928	8,921	4,791	-6,472
Total Liabilities & Equity	60,746	53,058	47,516	36,128
Total Debt	25,635	29,097	27,978	28,725
Net Cash (Debt)	-19,880	-28,495	-21,560	-25,114
Net Cash Per Share	-2440.65	-3752.43	-4047.01	-9621.75
Filing Date Shares Outstanding	9.1	7.66	3.63	2.61
Total Common Shares Outstanding	9.1	7.66	3.63	2.61
Working Capital	278.05	-11,592	-12,526	-19,191
Book Value Per Share	2629.64	1164.56	1320.89	-2479.72
Tangible Book Value	23,917	8,910	4,780	-6,480
Tangible Book Value Per Share	2628.44	1163.06	1317.90	-2482.42
Land	9,764	9,764	9,058	7,431
Buildings	6,648	6,648	6,163	6,118
Machinery	8,047	7,909	7,327	6,701
Construction In Progress	9,640	6,272	2,456	404.59

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