Fine Circuit Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022
Period Ending	Mar '25 Mar 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	19,177	6,501	3,584	10,847
Short-Term Investments	0	15,000	24	22
Trading Asset Securities	-	5,144	35,158	-
Cash & Short-Term Investments	19,177	26,646	38,767	10,869
Cash Growth	-49.30%	-31.27%	256.69%	-
Accounts Receivable	13,377	9,785	8,049	7,390
Other Receivables	408.53	1,162	464.55	1,131
Receivables	13,917	11,082	8,960	8,662
Inventory	14,665	16,132	13,420	8,669
Prepaid Expenses	-	49.39	319.54	21.35
Other Current Assets	3,158	532.42	570.28	5.42
Total Current Assets	50,917	54,441	62,037	28,226
Property, Plant & Equipment	34,331	34,073	29,351	20,899
Long-Term Investments	2,977	2,940	521.15	-
Goodwill	4,762	4,762	4,762	-
Other Intangible Assets	6,517	6,805	7,958	204.1
Long-Term Deferred Tax Assets	8.73	8.32	181.62	-
Long-Term Deferred Charges	75.36	74.81	-	-
Other Long-Term Assets	738.18	2,928	855.39	567.16
Total Assets	102,048	107,758	105,766	49,996
Accounts Payable	1,133	3,853	3,265	1,133
Accrued Expenses	-	944.16	921.32	554.22
Short-Term Debt	26,069	13,281	12,923	3,244
Current Portion of Long-Term Debt	-	15,000	15,000	5,000
Current Portion of Leases	289.86	271.08	333.44	56.39
Current Income Taxes Payable	5.87	536.17	1,064	258.54
Current Unearned Revenue	-	24.61	158.24	-
Other Current Liabilities	14,456	10,261	10,352	5,396
Total Current Liabilities	41,953	44,171	44,018	15,642
Long-Term Debt	3,150	3,150	3,150	-
Long-Term Leases	291.42	233.48	238.62	40.05
Long-Term Deferred Tax Liabilities	4,144	4,203	3,710	806.24
Other Long-Term Liabilities	835.52	1,138	4,004	10
Total Liabilities	53,545	55,948	57,543	18,743
Common Stock	1,184	1,184	1,184	1,000
Additional Paid-In Capital	12,353	12,722	12,070	408.25
Retained Earnings	19,629	22,512	23,135	23,625
Treasury Stock	-21.05	-21.05	-21.05	-
Comprehensive Income & Other	9,988	9,990	6,218	6,221
Total Common Equity	43,133	46,387	42,586	31,254
Minority Interest	5,370	5,423	5,637	-
Shareholders' Equity	48,503	51,810	48,223	31,254
Total Liabilities & Equity	102,048	107,758	105,766	49,996
Total Debt	29,800	31,936	31,645	8,340
Net Cash (Debt)	-10,623	-5,290	7,122	2,529
Net Cash Growth	-	-	181.64%	-
Net Cash Per Share	-897.50	-446.81	565.28	252.86
Filing Date Shares Outstanding	11.85	11.84	11.84	10
Total Common Shares Outstanding	11.85	11.84	11.84	10
Working Capital	8,964	10,270	18,019	12,584
Book Value Per Share	3641.16	3917.94	3596.93	3125.37
Tangible Book Value	31,854	34,820	29,866	31,050
Tangible Book Value Per Share	2689.03	2940.94	2522.56	3104.96
Land	-	22,182	17,431	12,891
Buildings	-	8,972	8,972	6,913
Machinery	-	16,933	15,212	13,460
Construction In Progress	-	74.52	858.13	826.49

Updated Nov 21, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.