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	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	2,837	13,067	15,379	5,172
Short-Term Investments	37.09	4,700	29,200	19,206
Cash & Short-Term Investments	2,874	17,767	44,579	24,378
Cash Growth	-89.05%	-60.14%	82.87%	-
Accounts Receivable	7,086	6,210	1,396	1,712
Other Receivables	706.97	540.48	402.55	187.19
Receivables	11,704	11,751	1,798	1,899
Inventory	3,837	2,605	2,067	1,314
Prepaid Expenses	93.06	93.38	154.39	268.2
Other Current Assets	391.23	212.45	69.36	612.95
Total Current Assets	18,900	32,429	48,668	28,472
Property, Plant & Equipment	26,369	26,962	19,621	15,094
Long-Term Investments	7,121	5,321	6,987	331.67
Other Intangible Assets	2,735	510.03	495.06	14.8
Long-Term Deferred Tax Assets	1,336	1,033	-	-
Other Long-Term Assets	8,721	9,551	4,178	718.62
Total Assets	71,706	75,806	79,949	44,631
Accounts Payable	2,506	2,667	1,118	1,034
Accrued Expenses	522.2	445.67	204.3	143.63
Short-Term Debt	16,638	21,310	14,930	5,853
Current Portion of Long-Term Debt	126.36	-	3,900	135.12
Current Portion of Leases	373.3	160.45	123.49	23.75
Current Income Taxes Payable	-	10.35	-	-
Current Unearned Revenue	-	-	4.39	31.11
Other Current Liabilities	5,451	4,392	3,294	3,290
Total Current Liabilities	25,617	28,985	23,574	10,510
Long-Term Debt	339.3	-	-	4,035
Long-Term Leases	214.7	246.87	140.52	37.7
Other Long-Term Liabilities	0	-0	995.61	1,887
Total Liabilities	27,545	30,271	24,768	17,503
Common Stock	16,329	16,329	15,727	5,752
Additional Paid-In Capital	39,012	38,559	36,882	27,299
Retained Earnings	-10,940	-9,180	2,947	-4,968
Treasury Stock	-1,175	-1,175	-1,175	-1,170
Comprensive Income & Other	358.14	413.57	86.69	1.89
Total Common Equity	43,584	44,947	54,468	26,916
Minority Interest	343.14	374.77	499.96	-
Shareholders' Equity	44,161	45,535	55,181	27,129
Total Liabilities & Equity	71,706	75,806	79,949	44,631
Total Debt	17,692	21,717	19,094	10,085
Net Cash (Debt)	-14,818	-3,950	25,485	14,293
Net Cash Growth	-	-	78.30%	-
Net Cash Per Share	-456.27	-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	-6,717	3,444	25,094	17,962
Book Value Per Share	1344.28	1386.31	1744.78	1837.06
Tangible Book Value	34,324	44,437	53,973	26,901
Tangible Book Value Per Share	1058.68	1370.58	1728.92	1836.05
Land	6,886	6,886	1,970	1,970
Buildings	8,325	12,270	5,911	5,911
Machinery	8,408	42,304	27,470	25,676
Construction In Progress	555.24	75	567.7	965.61

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