Neptune Company Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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	26,737	39,396	40,639	42,826	29,999	33,134
Short-Term Investments	10,422	2,545	9,319	4,823	1,702	5,059
Trading Asset Securities	-	3,026	-	-	-	-
Cash & Short-Term Investments	37,160	44,967	49,959	47,649	31,701	38,194
Cash Growth	-16.43%	-9.99%	4.85%	50.31%	-17.00%	-1.11%
Accounts Receivable	19,164	18,627	20,373	20,621	11,861	2,367
Other Receivables	1,032	567.49	732.01	441.53	332.58	1,615
Receivables	20,196	19,195	21,663	21,251	13,101	3,982
Inventory	83.57	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	4,379	1,982	1,295	2,702	2,709	2,583
Total Current Assets	61,818	68,193	74,095	72,309	48,235	45,132
Property, Plant & Equipment	17,624	5,931	4,721	5,037	6,623	6,843
Long-Term Investments	140,999	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	13,841	16,388	18,453	22,316	28,298	4,195
Long-Term Deferred Tax Assets	3,018	2,793	35.75	10.74	125.52	146.92
Long-Term Deferred Charges	-	-	-	94.75	189.24	1,561
Other Long-Term Assets	2,865	1,925	995.42	1,820	1,317	1,299
Total Assets	358,904	359,324	407,454	408,424	426,277	466,074

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Accrued Expenses	-	1,661	680.21	1,136	911.71	885.99
Short-Term Debt	1,650	11,644	-	24,241	12,011	12,287
Current Portion of Leases	1,607	1,170	1,194	1,261	1,401	888.37
Current Income Taxes Payable	455.28	670.15	1,291	1,477	1,110	34.86
Current Unearned Revenue	-	3,263	3,030	1,566	-	-
Other Current Liabilities	22,057	16,720	15,461	3,526	4,575	10,605
Total Current Liabilities	25,769	35,129	21,656	33,207	20,008	24,701
Long-Term Debt	-	-	1,995	1,388	1,275	3,812
Long-Term Leases	13,168	2,934	1,898	2,087	3,017	3,731
Pension & Post-Retirement Benefits	1,267	711.24	2,970	3,323	3,294	4,611
Long-Term Deferred Tax Liabilities	787.5	1,043	8,145	3,550	18,447	41,326
Other Long-Term Liabilities	1,650	3,022	375.13	92.44	90.5	96.69
Total Liabilities	42,642	42,839	37,039	43,648	46,131	78,277

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Common Stock	23,368	23,368	23,338	23,291	23,211	15,877
Additional Paid-In Capital	135,425	355,307	447,269	449,111	447,107	277,748
Retained Earnings	185,624	-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	-2,055	-2,091	-1,921	-1,267	1,274	197.84
Total Common Equity	317,040	316,089	368,120	368,640	384,271	393,269
Minority Interest	-1,341	-138.17	2,295	-4,414	-4,625	-5,972
Shareholders' Equity	316,262	316,486	370,415	364,776	380,146	387,797
Total Liabilities & Equity	358,904	359,324	407,454	408,424	426,277	466,074

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Total Debt	16,425	15,748	5,087	28,977	17,704	20,717
Net Cash (Debt)	20,734	29,219	44,871	18,672	13,997	17,476
Net Cash Growth	-45.63%	-34.88%	140.31%	33.40%	-19.91%	13.82%
Net Cash Per Share	462.57	650.71	991.88	418.16	404.25	542.62
Filing Date Shares Outstanding	44.83	44.93	44.87	44.77	44.54	31.69
Total Common Shares Outstanding	44.83	44.93	44.87	44.77	44.54	31.69
Working Capital	36,049	33,065	52,439	39,101	28,227	20,431
Book Value Per Share	7072.06	7035.65	8204.64	8233.48	8628.17	12410.96
Tangible Book Value	184,459	180,960	221,785	196,837	206,637	361,305
Tangible Book Value Per Share	4114.64	4027.90	4943.15	4396.30	4639.68	11402.22
Land	93.52	23.02	23.02	23.02	23.02	23.02
Buildings	805.11	775.4	775.4	775.4	775.4	775.4
Machinery	2,434	2,170	2,434	2,336	2,550	2,107