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	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	12,863	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	12,863	26,646	38,767	10,869
Cash Growth	-63.81%	-31.27%	256.69%	-
Accounts Receivable	11,002	9,785	8,049	7,390
Other Receivables	252.35	1,162	464.55	1,131
Receivables	11,285	11,082	8,960	8,662
Inventory	12,815	16,132	13,420	8,669
Prepaid Expenses	-	49.39	319.54	21.35
Other Current Assets	3,537	532.42	570.28	5.42
Total Current Assets	40,499	54,441	62,037	28,226
Property, Plant & Equipment	33,984	34,073	29,351	20,899
Long-Term Investments	5,943	2,940	521.15	-
Goodwill	4,762	4,762	4,762	-
Other Intangible Assets	6,230	6,805	7,958	204.1
Long-Term Deferred Tax Assets	11.46	8.32	181.62	-
Long-Term Deferred Charges	95.9	74.81	-	-
Other Long-Term Assets	790.22	2,928	855.39	567.16
Total Assets	94,031	107,758	105,766	49,996
Accounts Payable	1,978	3,853	3,265	1,133
Accrued Expenses	-	944.16	921.32	554.22
Short-Term Debt	25,729	13,281	12,923	3,244
Current Portion of Long-Term Debt	-	15,000	15,000	5,000
Current Portion of Leases	262.63	271.08	333.44	56.39
Current Income Taxes Payable	4.04	536.17	1,064	258.54
Current Unearned Revenue	-	24.61	158.24	-
Other Current Liabilities	10,297	10,261	10,352	5,396
Total Current Liabilities	38,270	44,171	44,018	15,642
Long-Term Debt	3,150	3,150	3,150	-
Long-Term Leases	293.89	233.48	238.62	40.05
Long-Term Deferred Tax Liabilities	3,528	4,203	3,710	806.24
Other Long-Term Liabilities	835.52	1,138	4,004	10
Total Liabilities	49,336	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	15,789	22,512	23,135	23,625
Treasury Stock	-21.05	-21.05	-21.05	-
Comprehensive Income & Other	9,970	9,990	6,218	6,221
Total Common Equity	39,276	46,387	42,586	31,254
Minority Interest	5,420	5,423	5,637	-
Shareholders' Equity	44,695	51,810	48,223	31,254
Total Liabilities & Equity	94,031	107,758	105,766	49,996
Total Debt	29,435	31,936	31,645	8,340
Net Cash (Debt)	-16,573	-5,290	7,122	2,529
Net Cash Growth	-	-	181.64%	-
Net Cash Per Share	-1399.76	-446.81	565.28	252.86
Filing Date Shares Outstanding	11.84	11.84	11.84	10
Total Common Shares Outstanding	11.84	11.84	11.84	10
Working Capital	2,229	10,270	18,019	12,584
Book Value Per Share	3317.32	3917.94	3596.93	3125.37
Tangible Book Value	28,284	34,820	29,866	31,050
Tangible Book Value Per Share	2388.92	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 Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.