NANO Co., Ltd. Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	13,539	20,758	8,121	11,208	4,708
Short-Term Investments	2,815	3,038	6,307	5,807	10,017
Cash & Short-Term Investments	16,354	23,796	14,429	17,015	14,726
Cash Growth	-31.27%	64.92%	-15.20%	15.55%	7.86%
Accounts Receivable	8,966	9,592	5,170	8,790	7,523
Other Receivables	966.7	469.25	815.6	339.22	1,403
Receivables	10,708	13,861	6,285	9,429	10,195
Inventory	14,390	16,304	17,114	15,772	10,313
Prepaid Expenses	58.55	144.31	235.98	435.3	691.99
Other Current Assets	4,323	3,590	2,326	2,138	2,182
Total Current Assets	45,834	57,696	40,390	44,790	38,108
Property, Plant & Equipment	37,361	23,393	24,017	22,055	30,590
Long-Term Investments	8,107	3,466	321.41	317.81	1,412
Other Intangible Assets	94.94	100.78	108.74	118.84	97.59
Long-Term Deferred Tax Assets	2,603	1,448	-	-	-
Long-Term Deferred Charges	-	-	-	93.54	187.08
Other Long-Term Assets	244.56	226.15	1,993	1,595	668.4
Total Assets	94,244	86,329	67,785	69,925	71,064
Accounts Payable	10,320	11,685	12,584	8,538	5,111
Accrued Expenses	882.84	685.53	1,222	1,039	886.62
Short-Term Debt	17,651	16,646	16,467	12,547	17,319
Current Portion of Long-Term Debt	840	630	260	2,812	907.76
Current Portion of Leases	186.43	204.61	188.54	137	167.39
Current Income Taxes Payable	3.39	-	-	-	-
Current Unearned Revenue	65.18	44.65	-	-	58.81
Other Current Liabilities	9,279	21,064	25,783	35,462	24,482
Total Current Liabilities	39,228	50,960	56,504	60,537	48,932
Long-Term Debt	13,735	2,575	1,830	390	650
Long-Term Leases	347.03	377.98	401.48	200.69	380.54
Pension & Post-Retirement Benefits	608.12	1,334	340.78	-	-
Other Long-Term Liabilities	441.81	369.89	370.84	370.84	329.14
Total Liabilities	54,360	55,617	59,447	61,498	50,292
Common Stock	15,420	15,420	15,420	13,709	13,534
Additional Paid-In Capital	26,399	26,399	26,399	23,092	22,781
Retained Earnings	-6,168	-13,764	-35,887	-30,913	-19,999
Treasury Stock	-425.18	-425.18	-425.18	-425.18	-425.18
Comprehensive Income & Other	7,480	3,639	2,757	2,323	1,538
Total Common Equity	42,706	31,269	8,264	7,786	17,429
Minority Interest	-2,822	-556.63	73.91	640.45	3,343
Shareholders' Equity	39,884	30,712	8,338	8,427	20,772
Total Liabilities & Equity	94,244	86,329	67,785	69,925	71,064
Total Debt	32,759	20,433	19,147	16,087	19,424
Net Cash (Debt)	-16,405	3,363	-4,718	927.75	-4,699
Net Cash Per Share	-534.36	109.64	-157.61	34.36	-178.25
Filing Date Shares Outstanding	30.8	30.67	30.67	27.25	26.9
Total Common Shares Outstanding	30.8	30.67	30.67	27.25	26.9
Working Capital	6,606	6,736	-16,114	-15,747	-10,825
Book Value Per Share	1386.66	1019.59	269.46	285.77	648.02
Tangible Book Value	42,611	31,168	8,155	7,667	17,331
Tangible Book Value Per Share	1383.57	1016.30	265.91	281.41	644.40
Land	7,043	4,627	4,627	4,627	4,559
Buildings	20,876	17,134	19,746	18,028	17,539
Machinery	44,373	33,947	36,842	34,895	35,088
Construction In Progress	309.05	469.02	313.46	476	454.18

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