Fine Circuit Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	9,752	7,840	6,501	3,584	10,847
Short-Term Investments	-	-	15,000	24	22
Trading Asset Securities	-	-	5,144	35,158	-
Cash & Short-Term Investments	9,752	7,840	26,646	38,767	10,869
Cash Growth	-49.15%	-70.58%	-31.27%	256.69%	-
Accounts Receivable	9,520	7,144	9,785	8,049	7,390
Other Receivables	3,045	3,011	1,162	464.55	1,131
Receivables	12,591	10,190	11,082	8,960	8,662
Inventory	10,132	10,933	16,132	13,420	8,669
Prepaid Expenses	-	467.24	49.39	319.54	21.35
Other Current Assets	686.23	298.68	532.42	570.28	5.42
Total Current Assets	33,161	29,728	54,441	62,037	28,226
Property, Plant & Equipment	33,593	33,751	34,073	29,351	20,899
Long-Term Investments	5,870	6,071	2,940	521.15	-
Goodwill	4,762	4,762	4,762	4,762	-
Other Intangible Assets	5,365	5,653	6,805	7,958	204.1
Long-Term Deferred Tax Assets	5.88	29.27	8.32	181.62	-
Long-Term Deferred Charges	97.53	96.99	74.81	-	-
Other Long-Term Assets	654.03	516.41	2,928	855.39	567.16
Total Assets	84,833	82,237	107,758	105,766	49,996
Accounts Payable	1,348	1,198	3,853	3,265	1,133
Accrued Expenses	-	857.32	944.16	921.32	554.22
Short-Term Debt	21,808	21,471	13,281	12,923	3,244
Current Portion of Long-Term Debt	3,150	3,150	15,000	15,000	5,000
Current Portion of Leases	224.7	241.31	271.08	333.44	56.39
Current Income Taxes Payable	68.01	114.21	536.17	1,064	258.54
Current Unearned Revenue	-	8.02	24.61	158.24	-
Other Current Liabilities	7,436	5,118	10,261	10,352	5,396
Total Current Liabilities	34,035	32,158	44,171	44,018	15,642
Long-Term Debt	-	-	3,150	3,150	-
Long-Term Leases	191.6	233.01	233.48	238.62	40.05
Pension & Post-Retirement Benefits	3,169	3,059	3,052	2,422	2,245
Long-Term Deferred Tax Liabilities	2,781	2,844	4,203	3,710	806.24
Other Long-Term Liabilities	412.05	412.05	1,138	4,004	10
Total Liabilities	40,588	38,706	55,948	57,543	18,743
Common Stock	1,184	1,184	1,184	1,184	1,000
Additional Paid-In Capital	12,353	12,353	12,722	12,070	408.25
Retained Earnings	15,091	14,569	22,512	23,135	23,625
Treasury Stock	-21.05	-21.05	-21.05	-21.05	-
Comprehensive Income & Other	9,873	9,862	9,990	6,218	6,221
Total Common Equity	38,480	37,948	46,387	42,586	31,254
Minority Interest	5,765	5,583	5,423	5,637	-
Shareholders' Equity	44,245	43,531	51,810	48,223	31,254
Total Liabilities & Equity	84,833	82,237	107,758	105,766	49,996
Total Debt	25,374	25,096	31,936	31,645	8,340
Net Cash (Debt)	-15,622	-17,256	-5,290	7,122	2,529
Net Cash Growth	-	-	-	181.64%	-
Net Cash Per Share	-1319.38	-1457.46	-446.81	565.28	252.86
Filing Date Shares Outstanding	11.85	11.84	11.84	11.84	10
Total Common Shares Outstanding	11.85	11.84	11.84	11.84	10
Working Capital	-873.38	-2,430	10,270	18,019	12,584
Book Value Per Share	3247.25	3205.16	3917.94	3596.93	3125.37
Tangible Book Value	28,353	27,533	34,820	29,866	31,050
Tangible Book Value Per Share	2392.65	2325.46	2940.94	2522.56	3104.96
Land	-	22,182	22,182	17,431	12,891
Buildings	-	8,972	8,972	8,972	6,913
Machinery	-	17,723	16,933	15,212	13,460
Construction In Progress	-	596.81	74.52	858.13	826.49