Bio Plus Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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	20,180	21,108	38,673	46,004	18,351	41,028
Short-Term Investments	7,171	4,228	1,240	16,704	60,600	-
Trading Asset Securities	1,995	1,847	1,760	2,294	-	-
Cash & Short-Term Investments	29,346	27,182	41,673	65,002	78,951	41,028
Cash Growth	83.88%	-34.77%	-35.89%	-17.67%	92.43%	156.53%
Accounts Receivable	12,532	11,421	16,796	21,835	16,205	7,737
Other Receivables	1,343	1,281	3,075	1,404	627.44	623.09
Receivables	13,987	12,822	21,148	23,239	18,133	8,360
Inventory	16,422	15,643	9,981	7,780	8,670	4,672
Prepaid Expenses	1,242	1,064	1,251	119.93	-	61.76
Other Current Assets	7,298	8,072	2,767	1,195	305.18	294.16
Total Current Assets	68,295	64,783	76,820	97,336	106,059	54,416
Property, Plant & Equipment	200,873	195,414	150,240	56,478	27,873	22,013
Long-Term Investments	5,060	6,076	9,272	7,959	6,560	6,969
Goodwill	3,043	3,043	3,043	2,758	839.29	839.29
Other Intangible Assets	5,879	5,713	4,733	4,021	1,728	1,727
Long-Term Deferred Tax Assets	10,688	8,292	3,269	579.05	509.64	616.99
Long-Term Deferred Charges	0.01	0.01	0.01	3.37	43.79	84.21
Other Long-Term Assets	1,485	457.43	16,757	2,257	2,873	453.08
Total Assets	296,604	285,040	264,298	172,807	146,518	88,462

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Accounts Payable	1,179	619.06	1,010	606.23	1,152	994.24
Accrued Expenses	1,727	1,584	1,322	918.72	820.65	371.82
Short-Term Debt	49,972	54,545	50,652	-	-	1,455
Current Portion of Long-Term Debt	612.82	497.57	1,850	-	-	-
Current Portion of Leases	1,068	497.2	409.52	493.51	564.27	357.3
Current Income Taxes Payable	2,212	1,681	1,742	3,959	6,091	1,851
Other Current Liabilities	15,282	17,882	50,687	4,987	848.79	2,469
Total Current Liabilities	72,053	77,305	107,673	10,964	9,477	7,499
Long-Term Debt	13,570	4,295	2,676	8,628	5,922	-
Long-Term Leases	431.62	226.73	70.04	137.77	282.27	369.26
Pension & Post-Retirement Benefits	1,827	1,463	1,262	904.02	460.59	52.18
Other Long-Term Liabilities	8,389	6,770	222.41	14,111	15,415	16.32
Total Liabilities	96,275	90,061	111,903	34,745	31,558	7,937

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Common Stock	30,820	30,820	29,149	28,965	28,965	7,182
Additional Paid-In Capital	55,911	57,093	36,057	34,154	36,204	53,484
Retained Earnings	95,215	90,807	78,624	69,069	47,089	25,849
Treasury Stock	-2,114	-2,114	-9,980	-4,990	-	-8,793
Comprehensive Income & Other	-1,397	-1,764	-362.18	618.49	1,007	978.37
Total Common Equity	178,436	174,843	133,487	127,817	113,265	78,699
Minority Interest	21,893	20,137	14,253	10,245	1,695	1,826
Shareholders' Equity	200,329	194,980	152,395	138,061	114,961	80,525
Total Liabilities & Equity	296,604	285,040	264,298	172,807	146,518	88,462

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Total Debt	65,654	60,061	55,658	9,260	6,769	2,182
Net Cash (Debt)	-36,308	-32,879	-13,985	55,742	72,183	38,847
Net Cash Growth	-	-	-	-22.78%	85.81%	221.31%
Net Cash Per Share	-555.86	-480.57	-244.11	919.98	1258.45	749.58
Filing Date Shares Outstanding	61.54	61.54	56.67	57.19	57.93	56.05
Total Common Shares Outstanding	61.54	61.54	56.67	57.19	57.93	56.05
Working Capital	-3,757	-12,522	-30,853	86,372	96,582	46,917
Book Value Per Share	2899.49	2841.10	2355.56	2235.05	1955.18	1404.18
Tangible Book Value	169,514	166,087	125,711	121,038	110,698	76,133
Tangible Book Value Per Share	2754.51	2698.82	2218.33	2116.51	1910.86	1358.39
Land	24,647	20,657	20,657	20,722	17,996	818.88
Buildings	30,117	29,318	15,315	6,855	3,769	3,746
Machinery	16,497	15,762	11,055	7,204	5,136	3,623
Construction In Progress	136,056	135,217	107,123	23,942	1,540	14,874