Pan Entertainment 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 2020	FY 2019
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '20 Dec 31, 2020	Dec '19 Dec 31, 2019
Cash & Equivalents	3,833	7,343	9,076	10,289	1,449
Trading Asset Securities	-	2,055	600	-	-
Cash & Short-Term Investments	3,833	9,398	9,676	10,289	1,449
Cash Growth	-59.21%	-2.88%	-5.96%	610.00%	-62.50%
Accounts Receivable	3,877	4,965	6,680	7,487	14,579
Other Receivables	509.79	244.77	670.33	118.19	50.58
Receivables	4,945	6,244	7,476	7,867	15,117
Inventory	823.52	7,808	2,983	2,446	1,625
Prepaid Expenses	933.44	214.72	60.68	9.21	98.84
Other Current Assets	5,073	1,904	8,008	5,309	1,678
Total Current Assets	15,608	25,569	28,204	25,920	19,968
Property, Plant & Equipment	12,245	12,456	11,417	64,245	40,388
Long-Term Investments	1,128	669.27	408.24	269.58	236.94
Goodwill	10,177	10,177	-	-	-
Other Intangible Assets	12,649	8,805	1,531	1,123	963.92
Long-Term Accounts Receivable	-	-	4,926	-	-
Other Long-Term Assets	66,305	63,876	64,427	11,528	15,871
Total Assets	118,185	121,627	111,012	103,115	77,504
Accounts Payable	897.05	4,650	6,877	71.72	789.92
Accrued Expenses	668.47	594.97	46.37	74.1	81.08
Short-Term Debt	22,339	12,235	15,183	5,080	12,500
Current Portion of Long-Term Debt	2,000	500	1,500	6,600	4,567
Current Portion of Leases	104.68	137.32	26.11	33.55	97.45
Current Income Taxes Payable	0.37	-	612.16	-	-
Current Unearned Revenue	1,217	2,217	39.75	-	-
Other Current Liabilities	17,328	16,333	2,466	2,696	1,160
Total Current Liabilities	44,554	36,667	26,751	14,556	19,196
Long-Term Debt	-	3,357	500	12,000	6,600
Long-Term Leases	67.14	82.37	22.33	26.23	75.55
Pension & Post-Retirement Benefits	503.63	549.26	-	-	-
Long-Term Deferred Tax Liabilities	5,812	6,090	2,407	7,723	2,368
Other Long-Term Liabilities	5,041	4,240	559.13	829.61	1,468
Total Liabilities	55,978	50,986	30,239	35,135	29,707
Common Stock	13,847	13,847	13,847	13,624	6,871
Additional Paid-In Capital	26,499	26,499	26,499	23,815	30,216
Retained Earnings	4,277	11,981	15,069	4,115	2,317
Treasury Stock	-2,687	-2,687	-2,687	-983.23	-
Comprehensive Income & Other	26,908	27,253	28,044	27,410	8,394
Total Common Equity	68,845	76,894	80,773	67,981	47,797
Minority Interest	-6,638	-6,253	-	-	-
Shareholders' Equity	62,207	70,641	80,773	67,981	47,797
Total Liabilities & Equity	118,185	121,627	111,012	103,115	77,504
Total Debt	24,510	16,311	17,232	23,740	23,840
Net Cash (Debt)	-20,677	-6,914	-7,556	-13,451	-22,391
Net Cash Per Share	-765.00	-255.19	-257.82	-496.46	-821.74
Filing Date Shares Outstanding	26.99	27.04	27.04	27.25	27.49
Total Common Shares Outstanding	26.99	27.04	27.04	27.25	27.49
Working Capital	-28,946	-11,098	1,453	11,365	772.58
Book Value Per Share	2550.68	2843.49	2986.93	2494.89	1738.98
Tangible Book Value	46,019	57,912	79,242	66,857	46,834
Tangible Book Value Per Share	1705.00	2141.54	2930.33	2453.66	1703.91
Land	8,561	8,561	8,008	44,588	20,124
Buildings	4,645	4,645	3,828	24,806	24,806
Machinery	993.66	975.62	850.6	678.59	635.55

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