Bioneer 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	FY 2020
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	Dec '20 Dec 31, 2020
Cash & Equivalents	46,306	40,016	48,548	43,845	49,392	32,667
Short-Term Investments	35,000	26,000	16,315	22,940	-	1,000
Trading Asset Securities	21,167	28,242	26,970	13,249	33,235	26,153
Cash & Short-Term Investments	102,473	94,259	91,833	80,035	82,627	59,819
Cash Growth	-7.75%	2.64%	14.74%	-3.14%	38.13%	143.26%
Accounts Receivable	15,299	14,072	9,856	13,232	19,646	11,556
Other Receivables	787.31	677.15	2,488	635.51	2,331	1,959
Receivables	16,535	15,075	12,344	13,868	22,061	13,534
Inventory	31,039	37,439	41,354	38,023	26,533	18,264
Prepaid Expenses	1,590	762.21	595.96	663.54	1,598	343.63
Other Current Assets	4,848	968.58	1,553	1,496	3,569	3,097
Total Current Assets	156,485	148,504	147,680	134,086	136,388	95,059
Property, Plant & Equipment	162,143	170,430	151,918	151,534	113,538	83,012
Long-Term Investments	6,654	6,246	8,077	6,214	5,900	3,592
Other Intangible Assets	3,946	4,531	4,737	4,974	4,674	3,955
Long-Term Deferred Tax Assets	700.13	1,439	1,427	471.77	515.49	4,560
Other Long-Term Assets	46,336	707.66	959.38	885.28	875.67	727.36
Total Assets	376,524	332,185	315,487	298,737	262,418	191,166
Accounts Payable	5,997	2,692	1,818	2,222	4,047	2,353
Accrued Expenses	2,066	1,264	1,497	1,232	1,947	1,307
Short-Term Debt	41,033	42,050	29,341	19,010	19,783	2,213
Current Portion of Long-Term Debt	2,759	3,600	-	-	-	3,163
Current Portion of Leases	707.7	629.36	941.5	635.64	586.34	457.3
Current Income Taxes Payable	3,318	2,625	5,467	3,688	10,504	2,945
Other Current Liabilities	15,812	12,731	14,676	9,450	13,918	22,389
Total Current Liabilities	71,936	65,591	53,739	36,237	50,785	34,827
Long-Term Debt	60,831	25,900	12,500	7,469	-	6,900
Long-Term Leases	1,393	1,541	1,857	756.34	651.84	488.86
Pension & Post-Retirement Benefits	5,549	5,455	7,401	6,517	3,131	370.52
Long-Term Deferred Tax Liabilities	4,268	4,348	2,551	4,009	-	-
Other Long-Term Liabilities	3,338	2,459	2,562	210	258.5	303.3
Total Liabilities	147,315	105,294	80,610	55,198	54,826	42,890
Common Stock	12,905	12,905	12,905	12,905	12,905	11,365
Additional Paid-In Capital	208,721	208,721	208,721	208,721	208,721	175,118
Retained Earnings	-52,719	-50,494	-29,053	-16,873	-28,077	-52,250
Comprehensive Income & Other	43,434	42,786	31,303	31,250	9,500	10,172
Total Common Equity	212,342	213,918	223,876	236,002	203,049	144,405
Minority Interest	16,867	12,973	11,001	7,537	4,543	2,354
Shareholders' Equity	229,209	226,891	234,877	243,540	207,592	148,276
Total Liabilities & Equity	376,524	332,185	315,487	298,737	262,418	191,166
Total Debt	106,724	73,721	44,640	27,870	21,021	13,221
Net Cash (Debt)	-4,250	20,538	47,193	52,165	61,606	46,598
Net Cash Growth	-	-56.48%	-9.53%	-15.33%	32.21%	-
Net Cash Per Share	-164.68	795.72	1828.46	2021.08	2434.75	1896.69
Filing Date Shares Outstanding	25.81	25.81	25.81	25.81	25.81	25.13
Total Common Shares Outstanding	25.81	25.81	25.81	25.81	25.81	25.13
Working Capital	84,549	82,914	93,941	97,848	85,604	60,231
Book Value Per Share	8227.02	8288.09	8673.90	9143.73	7866.96	5745.86
Tangible Book Value	208,396	209,387	219,139	231,029	198,375	140,450
Tangible Book Value Per Share	8074.14	8112.54	8490.36	8951.02	7685.88	5588.48
Land	-	111,453	93,449	80,207	52,356	47,371
Buildings	-	45,124	45,329	43,784	41,599	26,769
Machinery	-	45,056	40,548	36,927	31,363	27,507
Construction In Progress	-	8,058	3,776	15,742	9,720	5,099

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