1、 SAMSUNG ELECTRONICS CO.,LTD.AND ITS SUBSIDIARIES Consolidated Financial Statements December 31,2025 and 2024 (With Independent Auditors Report Thereon)Contents Page Independent Auditors Report 1 Consolidated Statements of Financial Position 4 Consolidated Statements of Profit or Loss 7 Consolidated
2、 Statements of Comprehensive Income 8 Consolidated Statements of Changes in Equity 9 Consolidated Statements of Cash Flows 13 Notes to the Consolidated Financial Statements 15 152,Teheran-ro,Gangnam-gu,Seoul 06236(Yeoksam-dong,Gangnam Finance Center 27th Floor)Republic of KoreaIndependent Auditors R
3、eport To the Shareholders and Board of Directors of Samsung Electronics Co.,Ltd.:Opinion We have audited the accompanying consolidated financial statements of Samsung Electronics Co.,Ltd.and its subsidiaries(“the Group”),expressed in Korean won,which comprise the consolidated statements of financial
4、 position as of December 31,2025,and 2024 and the consolidated statements of profit or loss,comprehensive income,changes in equity and cash flows for the years then ended,and notes,comprising material accounting policy information and other explanatory information.In our opinion,the accompanying con
5、solidated financial statements present fairly,in all material respects,the consolidated financial position of the Group as of December 31,2025 and 2024 and its consolidated financial performance and cash flows for the years then ended in accordance with Korean International Financial Reporting Stand
6、ards(“Korean IFRS”).Basis for Opinion We conducted our audits in accordance with International Standards on Auditing(“ISAs”)and Korean Standards on Auditing(“KSAs”).Our responsibilities under those standards are further described in the Auditors Responsibilities for the Audit of the Consolidated Fin