Leaders Cosmetics Balance Sheet

Financials in millions KRW. Fiscal year is January - December.

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	2,385	6,170	5,307	6,981	12,224
Short-Term Investments	3,180	2,790	5,020	1,390	1,980
Cash & Short-Term Investments	5,565	8,960	10,327	8,371	14,204
Cash Growth	-37.89%	-13.25%	23.37%	-41.07%	-35.58%
Accounts Receivable	7,694	7,744	8,339	9,011	8,885
Other Receivables	311.25	220.46	175.41	69.36	215.47
Receivables	8,266	8,206	8,733	10,004	9,978
Inventory	5,020	5,130	5,532	4,155	6,815
Prepaid Expenses	113.32	316.11	463.46	142.12	112.56
Other Current Assets	125.84	571.33	99.25	603.31	767.92
Total Current Assets	19,090	23,183	25,155	23,275	31,878
Property, Plant & Equipment	43,865	43,451	40,832	41,327	43,421
Long-Term Investments	4,676	6,492	11,992	13,019	29,555
Goodwill	-	-	-	23.35	-
Other Intangible Assets	1,130	1,131	1,133	1,135	1,365
Other Long-Term Assets	606.14	220.68	652.24	528.19	303.45
Total Assets	69,628	74,743	79,983	79,525	106,771
Accounts Payable	4,968	4,548	3,104	3,962	4,380
Accrued Expenses	1,595	1,519	1,482	1,412	1,858
Short-Term Debt	25,639	24,000	23,000	25,000	23,440
Current Portion of Long-Term Debt	-	2,000	-	-	9,520
Current Portion of Leases	418.91	440.54	394.02	281.1	375.8
Other Current Liabilities	2,298	2,255	2,300	2,762	4,032
Total Current Liabilities	34,919	34,762	30,280	33,417	43,606
Long-Term Debt	3,000	-	3,000	-	48.62
Long-Term Leases	279.77	317.12	266.56	74.46	30.6
Pension & Post-Retirement Benefits	1,335	715.4	162.58	0	662.21
Long-Term Deferred Tax Liabilities	1,331	1,450	1,952	2,598	6,566
Other Long-Term Liabilities	105.15	90.74	103.13	100.41	139.33
Total Liabilities	40,970	37,336	35,764	36,189	51,053
Common Stock	9,550	9,550	9,550	9,550	9,550
Additional Paid-In Capital	63,719	62,810	62,810	62,810	32,745
Retained Earnings	-37,066	-28,895	-19,328	-4,105	-4,151
Treasury Stock	-1,002	-1,002	-1,002	-1,002	-1,002
Comprehensive Income & Other	-6,646	-5,130	-7,863	-24,031	18,576
Total Common Equity	28,556	37,333	44,167	43,222	55,718
Minority Interest	102.3	73.5	51.82	114.02	-
Shareholders' Equity	28,658	37,407	44,219	43,336	55,718
Total Liabilities & Equity	69,628	74,743	79,983	79,525	106,771
Total Debt	29,338	26,758	26,661	25,356	33,416
Net Cash (Debt)	-23,773	-17,798	-16,333	-16,985	-19,211
Net Cash Per Share	-1296.87	-968.57	-890.77	-921.35	-1066.44
Filing Date Shares Outstanding	18.32	18.34	18.34	18.34	18.34
Total Common Shares Outstanding	18.32	18.34	18.34	18.34	18.34
Working Capital	-15,828	-11,579	-5,125	-10,142	-11,728
Book Value Per Share	1558.89	2036.09	2408.76	2357.25	3038.75
Tangible Book Value	27,425	36,202	43,034	42,064	54,353
Tangible Book Value Per Share	1497.18	1974.41	2346.99	2294.09	2964.33
Land	22,941	22,941	22,941	22,941	22,761
Buildings	17,689	17,689	17,689	17,689	17,689
Machinery	31,474	31,701	30,389	30,504	30,768
Construction In Progress	87.33	595.5	734.37	224	41.81

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