iWIN PLUS CO.,LTD. Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021
Period Ending	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	3,004	13,067	15,379	5,172
Short-Term Investments	43.28	4,700	29,200	19,206
Cash & Short-Term Investments	3,047	17,767	44,579	24,378
Cash Growth	-88.29%	-60.14%	82.87%	-
Accounts Receivable	11,072	6,210	1,396	1,712
Other Receivables	206.72	540.48	402.55	187.19
Receivables	15,190	11,751	1,798	1,899
Inventory	3,280	2,605	2,067	1,314
Prepaid Expenses	94.03	93.38	154.39	268.2
Other Current Assets	1,628	212.45	69.36	612.95
Total Current Assets	23,239	32,429	48,668	28,472
Property, Plant & Equipment	25,965	26,962	19,621	15,094
Long-Term Investments	4,928	5,321	6,987	331.67
Other Intangible Assets	2,659	510.03	495.06	14.8
Long-Term Deferred Tax Assets	1,336	1,033	-	-
Other Long-Term Assets	1,970	9,551	4,178	718.62
Total Assets	66,621	75,806	79,949	44,631
Accounts Payable	3,977	2,667	1,118	1,034
Accrued Expenses	442.48	445.67	204.3	143.63
Short-Term Debt	14,751	21,310	14,930	5,853
Current Portion of Long-Term Debt	126.34	-	3,900	135.12
Current Portion of Leases	333.44	160.45	123.49	23.75
Current Income Taxes Payable	-	10.35	-	-
Current Unearned Revenue	-	-	4.39	31.11
Other Current Liabilities	2,165	4,392	3,294	3,290
Total Current Liabilities	21,796	28,985	23,574	10,510
Long-Term Debt	303.63	-	-	4,035
Long-Term Leases	135.5	246.87	140.52	37.7
Other Long-Term Liabilities	-0	-0	995.61	1,887
Total Liabilities	23,875	30,271	24,768	17,503
Common Stock	16,329	16,329	15,727	5,752
Additional Paid-In Capital	39,032	38,559	36,882	27,299
Retained Earnings	-12,335	-9,180	2,947	-4,968
Treasury Stock	-1,175	-1,175	-1,175	-1,170
Comprehensive Income & Other	316.8	413.57	86.69	1.89
Total Common Equity	42,168	44,947	54,468	26,916
Minority Interest	365.59	374.77	499.96	-
Shareholders' Equity	42,746	45,535	55,181	27,129
Total Liabilities & Equity	66,621	75,806	79,949	44,631
Total Debt	15,650	21,717	19,094	10,085
Net Cash (Debt)	-12,603	-3,950	25,485	14,293
Net Cash Growth	-	-	78.30%	-
Net Cash Per Share	-388.71	-123.24	1174.20	1056.53
Filing Date Shares Outstanding	32.42	32.42	31.22	14.65
Total Common Shares Outstanding	32.42	32.42	31.22	14.65
Working Capital	1,444	3,444	25,094	17,962
Book Value Per Share	1300.59	1386.31	1744.78	1837.06
Tangible Book Value	32,984	44,437	53,973	26,901
Tangible Book Value Per Share	1017.33	1370.58	1728.92	1836.05
Land	6,886	6,886	1,970	1,970
Buildings	8,234	12,270	5,911	5,911
Machinery	8,687	42,304	27,470	25,676
Construction In Progress	273.26	75	567.7	965.61

Source: S&P Capital IQ. Standard template. Financial Sources.