Neptune Company 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	38,279	40,639	42,826	29,999	33,134	26,434
Short-Term Investments	5,841	9,319	4,823	1,702	5,059	12,188
Cash & Short-Term Investments	46,180	49,959	47,649	31,701	38,194	38,622
Cash Growth	10.99%	4.85%	50.31%	-17.00%	-1.11%	326.73%
Accounts Receivable	20,414	20,373	20,621	11,861	2,367	2,141
Other Receivables	883.67	732.01	441.53	332.58	1,615	277.98
Receivables	21,793	21,663	21,251	13,101	3,982	2,439
Inventory	77.54	35.8	26.19	17.42	0.55	0.55
Prepaid Expenses	-	1,144	680.36	707.09	373.07	-
Other Current Assets	3,690	1,295	2,702	2,709	2,583	1,755
Total Current Assets	71,740	74,095	72,309	48,235	45,132	42,817
Property, Plant & Equipment	6,260	4,721	5,037	6,623	6,843	2,346
Long-Term Investments	172,343	181,271	157,350	192,152	379,128	102,486
Goodwill	135,587	127,881	149,488	149,337	27,769	11,052
Other Intangible Assets	18,849	18,453	22,316	28,298	4,195	1,532
Long-Term Deferred Tax Assets	947.7	35.75	10.74	125.52	146.92	81.98
Long-Term Deferred Charges	-	-	94.75	189.24	1,561	0.01
Other Long-Term Assets	1,585	995.42	1,820	1,317	1,299	939.08
Total Assets	407,312	407,454	408,424	426,277	466,074	161,254
Accrued Expenses	852.36	680.21	1,136	911.71	885.99	-
Short-Term Debt	2,670	13,300	24,241	12,011	12,287	19,477
Current Portion of Leases	848.25	1,194	1,261	1,401	888.37	514.73
Current Income Taxes Payable	522	1,291	1,477	1,110	34.86	6,485
Current Unearned Revenue	-	3,030	1,566	-	-	-
Other Current Liabilities	17,822	2,160	3,526	4,575	10,605	5,067
Total Current Liabilities	22,714	21,656	33,207	20,008	24,701	31,544
Long-Term Debt	-	1,995	1,388	1,275	3,812	2,202
Long-Term Leases	3,577	1,898	2,087	3,017	3,731	1,073
Pension & Post-Retirement Benefits	1,080	2,626	3,323	3,294	4,611	3,481
Long-Term Deferred Tax Liabilities	7,922	8,145	3,550	18,447	41,326	14,324
Other Long-Term Liabilities	5,979	718.66	92.44	90.5	96.69	27.7
Total Liabilities	41,272	37,039	43,648	46,131	78,277	52,651
Common Stock	23,368	23,338	23,291	23,211	15,877	11,854
Additional Paid-In Capital	367,888	447,269	449,111	447,107	277,748	82,423
Retained Earnings	-2,652	-75,245	-77,173	-60,920	100,121	22,294
Treasury Stock	-25,322	-25,322	-25,321	-26,401	-674.95	-674.95
Comprehensive Income & Other	-2,009	-1,921	-1,267	1,274	197.84	390.7
Total Common Equity	361,274	368,120	368,640	384,271	393,269	116,287
Minority Interest	4,244	2,295	-4,414	-4,625	-5,972	-7,684
Shareholders' Equity	366,040	370,415	364,776	380,146	387,797	108,603
Total Liabilities & Equity	407,312	407,454	408,424	426,277	466,074	161,254
Total Debt	7,095	18,388	28,977	17,704	20,717	23,267
Net Cash (Debt)	39,085	31,571	18,672	13,997	17,476	15,354
Net Cash Growth	17.58%	69.08%	33.40%	-19.91%	13.82%	-
Net Cash Per Share	870.96	703.27	418.16	404.25	542.62	607.08
Filing Date Shares Outstanding	44.93	44.87	44.77	44.54	31.69	23.64
Total Common Shares Outstanding	44.93	44.87	44.77	44.54	31.69	23.64
Working Capital	49,026	52,439	39,101	28,227	20,431	11,273
Book Value Per Share	8041.39	8204.64	8233.48	8628.17	12410.96	4918.84
Tangible Book Value	206,837	221,785	196,837	206,637	361,305	103,702
Tangible Book Value Per Share	4603.88	4943.15	4396.30	4639.68	11402.22	4386.52
Land	23.02	23.02	23.02	23.02	23.02	-
Buildings	775.4	775.4	775.4	775.4	775.4	-
Machinery	2,038	2,434	2,336	2,550	2,107	1,443

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