OptiCore 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
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
Cash & Equivalents	3,848	6,065	2,041	894.2	3,424
Short-Term Investments	130.35	212.01	3,551	9,682	-
Cash & Short-Term Investments	21,614	6,277	5,593	10,576	3,424
Cash Growth	138.67%	12.23%	-47.12%	208.91%	-
Accounts Receivable	3,348	6,009	5,760	4,914	7,661
Other Receivables	87.32	276.97	96.62	313.61	26.21
Receivables	7,435	6,286	5,856	5,228	7,687
Inventory	3,401	4,364	5,999	8,830	7,206
Prepaid Expenses	585.09	272.74	268.63	50.12	54.22
Other Current Assets	2,049	362.91	2,596	479.03	55.13
Total Current Assets	35,084	17,562	20,312	25,164	18,425
Property, Plant & Equipment	14,059	12,058	12,275	10,496	8,109
Long-Term Investments	3,700	141.74	585.13	42.92	22.88
Goodwill	-	-	-	442.01	-
Other Intangible Assets	262.68	338.67	455.4	86.52	144.78
Long-Term Deferred Tax Assets	-	-	-	-	416.79
Other Long-Term Assets	11,328	296.56	268.42	40.86	46.91
Total Assets	64,433	30,397	33,896	36,272	27,166
Accounts Payable	2,699	3,507	2,767	3,576	1,831
Accrued Expenses	321.76	318.3	491.65	336.36	452.96
Short-Term Debt	13,408	3,765	3,300	2,850	2,791
Current Portion of Long-Term Debt	645.18	786.72	1,013	397.81	316.13
Current Portion of Leases	44.9	38.48	33.8	37.14	21.42
Current Income Taxes Payable	-	-	-	-	797.26
Current Unearned Revenue	113.48	3.33	118.26	-	-
Other Current Liabilities	14,326	2,811	1,201	1,054	1,284
Total Current Liabilities	31,559	11,230	8,925	8,252	7,494
Long-Term Debt	3,279	3,758	5,211	6,285	11,129
Long-Term Leases	42.28	34.89	36.76	13.65	17.19
Pension & Post-Retirement Benefits	137.86	728.76	538.28	419.08	363.3
Other Long-Term Liabilities	-0	0	0	-0	3,203
Total Liabilities	35,017	15,752	14,712	14,970	22,206
Common Stock	4,843	2,978	2,861	2,620	275
Additional Paid-In Capital	58,301	28,271	28,333	26,452	70
Retained Earnings	-35,459	-19,912	-13,180	-8,806	1,985
Treasury Stock	-	-	-3,527	-2,935	-
Comprehensive Income & Other	1,859	3,405	4,615	3,949	2,629
Total Common Equity	29,544	14,742	19,102	21,281	4,960
Minority Interest	-128.5	-97.2	81.54	21.49	-
Shareholders' Equity	29,415	14,645	19,184	21,302	4,960
Total Liabilities & Equity	64,433	30,397	33,896	36,272	27,166
Total Debt	17,419	8,384	9,595	9,584	14,275
Net Cash (Debt)	4,195	-2,107	-4,002	992.69	-10,851
Net Cash Per Share	149.99	-73.95	-150.96	49.06	-613.93
Filing Date Shares Outstanding	48.51	29.78	27.54	25.3	22.7
Total Common Shares Outstanding	48.51	29.78	27.54	25.3	22.7
Working Capital	3,525	6,332	11,387	16,911	10,932
Book Value Per Share	609.08	495.05	693.60	841.18	218.53
Tangible Book Value	29,281	14,404	18,647	20,752	4,815
Tangible Book Value Per Share	603.67	483.68	677.07	820.29	212.15
Land	8,010	6,005	6,005	5,869	5,417
Buildings	3,270	2,968	2,999	2,208	860.88
Machinery	5,629	5,371	4,842	3,422	2,442
Construction In Progress	532.68	532.68	304.29	178.19	28.53

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