NANO Co., Ltd. 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	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	12,656	20,758	8,121	11,208	4,708	12,142
Short-Term Investments	2,981	3,038	6,307	5,807	10,017	1,510
Cash & Short-Term Investments	15,637	23,796	14,429	17,015	14,726	13,652
Cash Growth	6.60%	64.92%	-15.20%	15.55%	7.86%	30.75%
Accounts Receivable	8,802	9,592	5,170	8,790	7,523	6,961
Other Receivables	955.55	469.25	815.6	339.22	1,403	1,768
Receivables	10,058	13,861	6,285	9,429	10,195	10,641
Inventory	18,596	16,304	17,114	15,772	10,313	9,264
Prepaid Expenses	65.44	144.31	235.98	435.3	691.99	623.99
Other Current Assets	1,834	3,590	2,326	2,138	2,182	7,604
Total Current Assets	46,191	57,696	40,390	44,790	38,108	41,786
Property, Plant & Equipment	38,314	23,393	24,017	22,055	30,590	28,861
Long-Term Investments	7,773	3,466	321.41	317.81	1,412	3,634
Other Intangible Assets	96.4	100.78	108.74	118.84	97.59	100.37
Long-Term Deferred Tax Assets	899.52	1,448	-	-	-	-
Long-Term Deferred Charges	-	-	-	93.54	187.08	2,342
Other Long-Term Assets	238.44	226.15	1,993	1,595	668.4	32,901
Total Assets	93,513	86,329	67,785	69,925	71,064	109,624
Accounts Payable	9,912	11,685	12,584	8,538	5,111	4,082
Accrued Expenses	455.64	685.53	1,222	1,039	886.62	656.46
Short-Term Debt	17,548	16,646	16,467	12,547	17,319	13,861
Current Portion of Long-Term Debt	670	630	260	2,812	907.76	2,902
Current Portion of Leases	182.13	204.61	188.54	137	167.39	166.58
Current Unearned Revenue	-	-	-	-	58.81	20.8
Other Current Liabilities	7,799	21,109	25,783	35,462	24,482	34,317
Total Current Liabilities	36,566	50,960	56,504	60,537	48,932	56,006
Long-Term Debt	10,990	2,575	1,830	390	650	1,558
Long-Term Leases	326.93	377.98	401.48	200.69	380.54	147.51
Pension & Post-Retirement Benefits	1,196	1,334	340.78	-	-	-
Other Long-Term Liabilities	369.89	369.89	370.84	370.84	329.14	292.4
Total Liabilities	49,449	55,617	59,447	61,498	50,292	58,003
Common Stock	15,420	15,420	15,420	13,709	13,534	12,899
Additional Paid-In Capital	26,399	26,399	26,399	23,092	22,781	21,111
Retained Earnings	-3,469	-13,764	-35,887	-30,913	-19,999	8,882
Treasury Stock	-425.18	-425.18	-425.18	-425.18	-425.18	-425.18
Comprehensive Income & Other	7,201	3,639	2,757	2,323	1,538	530.12
Total Common Equity	45,126	31,269	8,264	7,786	17,429	42,997
Minority Interest	-1,062	-556.63	73.91	640.45	3,343	8,624
Shareholders' Equity	44,064	30,712	8,338	8,427	20,772	51,621
Total Liabilities & Equity	93,513	86,329	67,785	69,925	71,064	109,624
Total Debt	29,717	20,433	19,147	16,087	19,424	18,635
Net Cash (Debt)	-14,080	3,363	-4,718	927.75	-4,699	-4,982
Net Cash Per Share	-459.24	109.66	-157.61	34.36	-178.25	-194.43
Filing Date Shares Outstanding	30.67	30.67	30.67	27.25	26.9	25.63
Total Common Shares Outstanding	30.67	30.67	30.67	27.25	26.9	25.63
Working Capital	9,625	6,736	-16,114	-15,747	-10,825	-14,220
Book Value Per Share	1471.42	1019.59	269.46	285.77	648.02	1677.90
Tangible Book Value	45,030	31,168	8,155	7,667	17,331	42,897
Tangible Book Value Per Share	1468.28	1016.30	265.91	281.41	644.40	1673.99
Land	-	4,627	4,627	4,627	4,559	4,531
Buildings	-	20,669	19,746	18,028	17,539	15,883
Machinery	-	38,864	36,842	34,895	35,088	34,536
Construction In Progress	-	469.02	313.46	476	454.18	16.13

Source: S&P Global Market Intelligence. Standard template. Financial Sources.