BioSmart 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	30,022	10,812	20,851	19,612	13,585
Short-Term Investments	8,692	10,030	10,030	95	602
Trading Asset Securities	397.66	-	461.35	575.3	1,087
Cash & Short-Term Investments	39,111	20,842	31,343	20,282	15,274
Cash Growth	87.66%	-33.50%	54.53%	32.79%	-17.70%
Accounts Receivable	-	-	39,305	40,414	40,093
Other Receivables	165.48	140.65	1,231	1,125	1,637
Receivables	409.51	1,665	41,319	42,347	42,556
Inventory	52,356	50,448	53,022	57,051	50,774
Prepaid Expenses	1,601	2,011	375.76	320.55	160.08
Other Current Assets	60,752	58,780	9,227	9,646	10,193
Total Current Assets	154,229	133,746	135,287	129,647	118,957
Property, Plant & Equipment	76,845	48,818	45,029	50,080	52,866
Long-Term Investments	56,675	55,375	52,275	34,194	33,910
Goodwill	5,143	5,143	4,853	4,853	4,591
Other Intangible Assets	2,505	2,331	2,339	2,328	1,628
Long-Term Accounts Receivable	0	-0	682.45	306.57	30.43
Long-Term Deferred Tax Assets	9,836	10,550	11,727	7,301	7,672
Long-Term Deferred Charges	1,350	1,815	3,142	3,246	1,853
Other Long-Term Assets	3,299	5,066	4,729	5,228	4,296
Total Assets	309,881	262,843	260,063	237,183	225,851
Accounts Payable	23,644	20,733	17,667	23,597	21,489
Accrued Expenses	899.9	1,016	1,083	1,020	999.11
Short-Term Debt	44,804	37,130	67,523	61,526	28,074
Current Portion of Long-Term Debt	-	162.04	2,471	8,165	9,535
Current Portion of Leases	1,227	2,294	2,623	2,638	2,937
Current Income Taxes Payable	2,052	959.71	5,294	1,490	1,386
Other Current Liabilities	17,608	14,973	20,644	29,745	24,038
Total Current Liabilities	90,236	77,267	117,305	128,181	88,458
Long-Term Debt	27,000	21,927	15,030	8,832	29,991
Long-Term Leases	2,888	2,884	1,071	2,420	3,077
Pension & Post-Retirement Benefits	1,880	2,115	1,933	2,366	4,808
Other Long-Term Liabilities	220.83	200.26	92.21	79.36	4,886
Total Liabilities	122,224	104,394	135,431	141,878	131,220
Common Stock	13,082	13,082	10,648	10,044	10,044
Additional Paid-In Capital	75,066	69,782	53,843	56,388	60,954
Retained Earnings	57,201	48,200	48,582	31,589	29,291
Treasury Stock	-2,995	-2,995	-2,995	-2,995	-2,995
Comprehensive Income & Other	1,638	1,415	1,613	1,699	1,804
Total Common Equity	143,993	129,484	111,691	96,725	99,098
Minority Interest	43,664	26,964	9,941	-4,420	-7,467
Shareholders' Equity	187,657	158,449	124,632	95,305	94,631
Total Liabilities & Equity	309,881	262,843	260,063	237,183	225,851
Total Debt	75,919	64,397	88,718	83,581	73,614
Net Cash (Debt)	-36,808	-43,555	-57,375	-63,298	-58,340
Net Cash Per Share	-1454.49	-2054.95	-2255.88	-3297.14	-3038.88
Filing Date Shares Outstanding	25.4	25.27	20.41	19.2	19.2
Total Common Shares Outstanding	25.4	25.27	20.41	19.2	19.2
Working Capital	63,994	56,479	17,982	1,466	30,498
Book Value Per Share	5668.41	5123.11	5473.19	5038.31	5161.94
Tangible Book Value	136,345	122,011	104,500	89,544	92,879
Tangible Book Value Per Share	5367.36	4827.41	5120.77	4664.26	4838.00
Land	44,424	23,608	23,608	23,608	23,608
Buildings	16,144	10,035	10,021	10,069	8,463
Machinery	89,579	93,377	93,709	100,042	50,451
Construction In Progress	2,462	1,767	138.9	136.8	233.26

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