Neptune Company 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	FY 2021
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	Dec '21 Dec 31, 2021
Cash & Equivalents	42,852	39,396	40,639	42,826	29,999	33,134
Short-Term Investments	1,581	2,545	9,319	4,823	1,702	5,059
Trading Asset Securities	-	3,026	-	-	-	-
Cash & Short-Term Investments	44,433	44,967	49,959	47,649	31,701	38,194
Cash Growth	0.91%	-9.99%	4.85%	50.31%	-17.00%	-1.11%
Accounts Receivable	20,990	18,627	20,373	20,621	11,861	2,367
Other Receivables	1,484	567.49	732.01	441.53	332.58	1,615
Receivables	22,473	19,195	21,663	21,251	13,101	3,982
Inventory	101.44	104.54	35.8	26.19	17.42	0.55
Prepaid Expenses	-	1,945	1,144	680.36	707.09	373.07
Other Current Assets	4,414	1,982	1,295	2,702	2,709	2,583
Total Current Assets	71,421	68,193	74,095	72,309	48,235	45,132
Property, Plant & Equipment	19,684	5,931	4,721	5,037	6,623	6,843
Long-Term Investments	149,281	145,353	181,271	157,350	192,152	379,128
Goodwill	118,741	118,741	127,881	149,488	149,337	27,769
Other Intangible Assets	14,992	16,388	18,453	22,316	28,298	4,195
Long-Term Deferred Tax Assets	1,379	2,793	35.75	10.74	125.52	146.92
Long-Term Deferred Charges	-	-	-	94.75	189.24	1,561
Other Long-Term Assets	3,177	1,925	995.42	1,820	1,317	1,299
Total Assets	378,675	359,324	407,454	408,424	426,277	466,074
Accrued Expenses	-	1,661	680.21	1,136	911.71	885.99
Short-Term Debt	11,650	11,644	-	24,241	12,011	12,287
Current Portion of Leases	2,031	1,170	1,194	1,261	1,401	888.37
Current Income Taxes Payable	420.3	670.15	1,291	1,477	1,110	34.86
Current Unearned Revenue	-	3,263	3,030	1,566	-	-
Other Current Liabilities	24,214	16,720	15,461	3,526	4,575	10,605
Total Current Liabilities	38,315	35,129	21,656	33,207	20,008	24,701
Long-Term Debt	-	-	1,995	1,388	1,275	3,812
Long-Term Leases	14,722	2,934	1,898	2,087	3,017	3,731
Pension & Post-Retirement Benefits	944.79	711.24	2,970	3,323	3,294	4,611
Long-Term Deferred Tax Liabilities	910.27	1,043	8,145	3,550	18,447	41,326
Other Long-Term Liabilities	1,387	3,022	375.13	92.44	90.5	96.69
Total Liabilities	56,279	42,839	37,039	43,648	46,131	78,277
Common Stock	23,368	23,368	23,338	23,291	23,211	15,877
Additional Paid-In Capital	135,413	355,307	447,269	449,111	447,107	277,748
Retained Earnings	190,961	-35,173	-75,245	-77,173	-60,920	100,121
Treasury Stock	-25,322	-25,322	-25,322	-25,321	-26,401	-674.95
Comprehensive Income & Other	-2,154	-2,091	-1,921	-1,267	1,274	197.84
Total Common Equity	322,266	316,089	368,120	368,640	384,271	393,269
Minority Interest	-418.24	-138.17	2,295	-4,414	-4,625	-5,972
Shareholders' Equity	322,397	316,486	370,415	364,776	380,146	387,797
Total Liabilities & Equity	378,675	359,324	407,454	408,424	426,277	466,074
Total Debt	28,403	15,748	5,087	28,977	17,704	20,717
Net Cash (Debt)	16,030	29,219	44,871	18,672	13,997	17,476
Net Cash Growth	-57.63%	-34.88%	140.31%	33.40%	-19.91%	13.82%
Net Cash Per Share	357.25	650.71	991.88	418.16	404.25	542.62
Filing Date Shares Outstanding	44.81	44.93	44.87	44.77	44.54	31.69
Total Common Shares Outstanding	44.81	44.93	44.87	44.77	44.54	31.69
Working Capital	33,106	33,065	52,439	39,101	28,227	20,431
Book Value Per Share	7191.72	7035.65	8204.64	8233.48	8628.17	12410.96
Tangible Book Value	188,533	180,960	221,785	196,837	206,637	361,305
Tangible Book Value Per Share	4207.33	4027.90	4943.15	4396.30	4639.68	11402.22
Land	23.02	23.02	23.02	23.02	23.02	23.02
Buildings	775.4	775.4	775.4	775.4	775.4	775.4
Machinery	2,288	2,170	2,434	2,336	2,550	2,107