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	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	6,507	3,584	10,847
Short-Term Investments	0	24	22
Trading Asset Securities	23,621	35,158	-
Cash & Short-Term Investments	30,128	38,767	10,869
Cash Growth	-15.34%	256.69%	-
Accounts Receivable	9,571	8,049	7,390
Other Receivables	291.58	464.55	1,131
Receivables	9,979	8,960	8,662
Inventory	12,598	13,420	8,669
Prepaid Expenses	-	319.54	21.35
Other Current Assets	1,149	570.28	5.42
Total Current Assets	53,854	62,037	28,226
Property, Plant & Equipment	29,590	29,351	20,899
Long-Term Investments	-	521.15	-
Goodwill	4,762	4,762	-
Other Intangible Assets	7,093	7,958	204.1
Long-Term Deferred Tax Assets	180.12	181.62	-
Other Long-Term Assets	800.12	855.39	567.16
Total Assets	98,295	105,766	49,996
Accounts Payable	3,170	3,265	1,133
Accrued Expenses	-	921.32	554.22
Short-Term Debt	11,850	9,065	3,244
Current Portion of Long-Term Debt	15,000	18,859	5,000
Current Portion of Leases	332.97	333.44	56.39
Current Income Taxes Payable	255.17	1,064	258.54
Current Unearned Revenue	-	158.24	-
Other Current Liabilities	10,178	10,352	5,396
Total Current Liabilities	40,787	44,018	15,642
Long-Term Debt	3,150	3,150	-
Long-Term Leases	259.74	238.62	40.05
Long-Term Deferred Tax Liabilities	3,412	3,710	806.24
Other Long-Term Liabilities	1,827	4,004	10
Total Liabilities	52,038	57,543	18,743
Common Stock	1,184	1,184	1,000
Additional Paid-In Capital	12,723	12,070	408.25
Retained Earnings	20,699	23,135	23,625
Treasury Stock	-21.05	-21.05	-
Comprehensive Income & Other	6,219	6,218	6,221
Total Common Equity	40,804	42,586	31,254
Minority Interest	5,452	5,637	-
Shareholders' Equity	46,256	48,223	31,254
Total Liabilities & Equity	98,295	105,766	49,996
Total Debt	30,593	31,645	8,340
Net Cash (Debt)	-465.09	7,122	2,529
Net Cash Growth	-	181.64%	-
Net Cash Per Share	-35.79	565.28	252.86
Filing Date Shares Outstanding	11.84	11.84	10
Total Common Shares Outstanding	11.84	11.84	10
Working Capital	13,067	18,019	12,584
Book Value Per Share	3446.38	3596.93	3125.37
Tangible Book Value	28,949	29,866	31,050
Tangible Book Value Per Share	2445.06	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.