Fine Circuit 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
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	11,989	3,584	10,847
Short-Term Investments	5,500	24	22
Trading Asset Securities	18,056	35,158	-
Cash & Short-Term Investments	35,545	38,767	10,869
Cash Growth	1.35%	256.69%	-
Accounts Receivable	13,671	8,049	7,390
Other Receivables	119.42	464.55	1,131
Receivables	13,907	8,960	8,662
Inventory	12,118	13,420	8,669
Prepaid Expenses	-	319.54	21.35
Other Current Assets	919.62	570.28	5.42
Total Current Assets	62,489	62,037	28,226
Property, Plant & Equipment	29,856	29,351	20,899
Long-Term Investments	850	521.15	-
Goodwill	4,762	4,762	-
Other Intangible Assets	7,382	7,958	204.1
Long-Term Deferred Tax Assets	183.54	181.62	-
Other Long-Term Assets	799.7	855.39	567.16
Total Assets	106,748	105,766	49,996
Accounts Payable	1,581	3,265	1,133
Accrued Expenses	-	921.32	554.22
Short-Term Debt	15,028	9,065	3,244
Current Portion of Long-Term Debt	15,000	18,859	5,000
Current Portion of Leases	390.75	333.44	56.39
Current Income Taxes Payable	478.69	1,064	258.54
Current Unearned Revenue	-	158.24	-
Other Current Liabilities	16,913	10,352	5,396
Total Current Liabilities	49,391	44,018	15,642
Long-Term Debt	3,150	3,150	-
Long-Term Leases	285.07	238.62	40.05
Long-Term Deferred Tax Liabilities	3,471	3,710	806.24
Other Long-Term Liabilities	1,790	4,004	10
Total Liabilities	60,629	57,543	18,743
Common Stock	1,184	1,184	1,000
Additional Paid-In Capital	12,723	12,070	408.25
Retained Earnings	20,701	23,135	23,625
Treasury Stock	-21.05	-21.05	-
Comprensive Income & Other	6,222	6,218	6,221
Total Common Equity	40,809	42,586	31,254
Minority Interest	5,310	5,637	-
Shareholders' Equity	46,119	48,223	31,254
Total Liabilities & Equity	106,748	105,766	49,996
Total Debt	33,854	31,645	8,340
Net Cash (Debt)	1,691	7,122	2,529
Net Cash Growth	-36.62%	181.64%	-
Net Cash Per Share	130.54	565.28	252.86
Filing Date Shares Outstanding	11.84	11.84	10
Total Common Shares Outstanding	11.84	11.84	10
Working Capital	13,098	18,019	12,584
Book Value Per Share	3446.85	3596.93	3125.37
Tangible Book Value	28,666	29,866	31,050
Tangible Book Value Per Share	2421.18	2522.56	3104.96
Land	-	17,431	12,891
Buildings	-	8,972	6,913
Machinery	-	15,212	13,460
Construction In Progress	-	858.13	826.49

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