Bioneer Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	54,374	47,673	40,016	48,548	43,845	49,392
Short-Term Investments	15,850	35,700	26,000	16,315	22,940	-
Trading Asset Securities	23,028	9,138	28,242	26,970	13,249	33,235
Cash & Short-Term Investments	93,251	92,512	94,259	91,833	80,035	82,627
Cash Growth	7.25%	-1.85%	2.64%	14.74%	-3.14%	38.13%
Accounts Receivable	11,820	12,451	14,072	9,856	13,232	19,646
Other Receivables	596.14	1,544	677.15	2,488	635.51	2,331
Receivables	12,896	14,177	15,075	12,344	13,868	22,061
Inventory	39,222	37,681	37,439	41,354	38,023	26,533
Prepaid Expenses	312.8	919.45	762.21	595.96	663.54	1,598
Other Current Assets	4,525	3,518	968.58	1,553	1,496	3,569
Total Current Assets	150,207	148,807	148,504	147,680	134,086	136,388
Property, Plant & Equipment	160,863	161,798	170,430	151,918	151,534	113,538
Long-Term Investments	6,611	6,663	6,246	8,077	6,214	5,900
Other Intangible Assets	3,648	3,859	4,531	4,737	4,974	4,674
Long-Term Deferred Tax Assets	1,607	1,607	1,439	1,427	471.77	515.49
Other Long-Term Assets	45,961	46,726	707.66	959.38	885.28	875.67
Total Assets	368,977	369,884	332,185	315,487	298,737	262,418
Accounts Payable	8,952	1,667	2,692	1,818	2,222	4,047
Accrued Expenses	1,164	4,199	1,264	1,497	1,232	1,947
Short-Term Debt	42,701	41,524	42,050	29,341	19,010	19,783
Current Portion of Long-Term Debt	2,759	2,759	3,600	-	-	-
Current Portion of Leases	691.1	688.8	629.36	941.5	635.64	586.34
Current Income Taxes Payable	3,562	3,920	2,625	5,467	3,688	10,504
Current Unearned Revenue	81	162	-	-	-	-
Other Current Liabilities	13,882	11,139	12,731	14,676	9,450	13,918
Total Current Liabilities	73,791	66,057	65,591	53,739	36,237	50,785
Long-Term Debt	59,452	60,142	25,900	12,500	7,469	-
Long-Term Leases	1,246	1,297	1,541	1,857	756.34	651.84
Pension & Post-Retirement Benefits	7,458	6,394	5,455	7,401	6,517	3,131
Long-Term Deferred Tax Liabilities	5,588	5,714	4,348	2,551	4,009	-
Other Long-Term Liabilities	3,221	3,293	2,459	2,562	210	258.5
Total Liabilities	150,755	142,897	105,294	80,610	55,198	54,826
Common Stock	12,905	12,905	12,905	12,905	12,905	12,905
Additional Paid-In Capital	21,807	208,721	208,721	208,721	208,721	208,721
Retained Earnings	129,424	-54,340	-50,494	-29,053	-16,873	-28,077
Comprehensive Income & Other	41,306	42,398	42,786	31,303	31,250	9,500
Total Common Equity	205,442	209,684	213,918	223,876	236,002	203,049
Minority Interest	12,780	17,303	12,973	11,001	7,537	4,543
Shareholders' Equity	218,222	226,987	226,891	234,877	243,540	207,592
Total Liabilities & Equity	368,977	369,884	332,185	315,487	298,737	262,418
Total Debt	106,848	106,410	73,721	44,640	27,870	21,021
Net Cash (Debt)	-13,597	-13,898	20,538	47,193	52,165	61,606
Net Cash Growth	-	-	-56.48%	-9.53%	-15.33%	32.21%
Net Cash Per Share	-524.30	-538.47	796.20	1828.46	2021.08	2434.75
Filing Date Shares Outstanding	25.83	25.81	25.81	25.81	25.81	25.81
Total Common Shares Outstanding	25.83	25.81	25.81	25.81	25.81	25.81
Working Capital	76,416	82,750	82,914	93,941	97,848	85,604
Book Value Per Share	7954.93	8124.03	8288.09	8673.90	9143.73	7866.96
Tangible Book Value	201,793	205,825	209,387	219,139	231,029	198,375
Tangible Book Value Per Share	7813.66	7974.52	8112.54	8490.36	8951.02	7685.88
Land	-	111,453	111,453	93,449	80,207	52,356
Buildings	-	45,250	45,124	45,329	43,784	41,599
Machinery	-	47,157	45,056	40,548	36,927	31,363
Construction In Progress	-	4,525	8,058	3,776	15,742	9,720

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