Cosmecca Korea 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	68,852	53,811	32,941	26,018	30,097
Short-Term Investments	7,875	7,688	6,500	350	-
Trading Asset Securities	4,877	2,940	-	-	-
Cash & Short-Term Investments	81,603	64,440	39,441	26,368	30,097
Cash Growth	26.63%	63.38%	49.58%	-12.39%	-5.31%
Accounts Receivable	155,291	114,498	108,824	80,336	75,261
Other Receivables	3,286	2,966	3,771	2,638	3,222
Receivables	161,076	117,492	112,852	83,550	79,059
Inventory	78,765	66,964	65,643	71,176	66,959
Prepaid Expenses	1,217	1,081	924.5	1,053	441.51
Other Current Assets	8,689	5,516	2,353	4,611	6,706
Total Current Assets	331,351	255,493	221,214	186,758	183,262
Property, Plant & Equipment	248,188	207,197	159,098	155,006	155,025
Long-Term Investments	2,753	2,736	2,574	2,580	2,248
Goodwill	33,004	33,004	33,004	33,004	33,004
Other Intangible Assets	2,642	3,279	4,808	7,192	9,429
Long-Term Accounts Receivable	0	0	1,085	0	-0
Long-Term Deferred Tax Assets	13,568	13,486	9,224	6,623	6,782
Other Long-Term Assets	319	2,755	1,618	1,592	1,820
Total Assets	631,825	517,950	432,626	392,756	391,569
Accounts Payable	60,733	38,714	44,125	34,173	30,364
Accrued Expenses	5,755	2,264	2,419	1,983	2,204
Short-Term Debt	131,691	78,307	56,782	65,955	60,749
Current Portion of Long-Term Debt	4,241	9,976	20,976	15,137	14,123
Current Portion of Leases	2,034	2,445	2,074	2,489	2,217
Current Income Taxes Payable	8,187	11,349	6,813	-	46.58
Other Current Liabilities	36,371	27,504	21,387	23,253	25,704
Total Current Liabilities	249,012	170,560	154,577	142,989	135,407
Long-Term Debt	29,566	25,806	27,774	34,742	47,567
Long-Term Leases	4,422	5,871	1,117	2,628	3,211
Long-Term Unearned Revenue	-	-	-	-	350.11
Pension & Post-Retirement Benefits	470.53	771.88	1,246	2,421	4,104
Long-Term Deferred Tax Liabilities	11,893	6,994	5,461	2,744	4,334
Other Long-Term Liabilities	226.18	306.63	281.44	207.79	258.23
Total Liabilities	295,589	210,310	190,456	185,732	195,232
Common Stock	5,340	5,340	5,340	5,340	5,340
Additional Paid-In Capital	62,803	69,037	58,372	58,372	58,372
Retained Earnings	173,747	132,312	100,230	77,887	75,058
Comprehensive Income & Other	10,833	11,722	5,591	5,055	3,479
Total Common Equity	252,723	218,411	169,533	146,654	142,250
Minority Interest	83,512	89,229	72,637	60,369	54,088
Shareholders' Equity	336,235	307,639	242,170	207,024	196,338
Total Liabilities & Equity	631,825	517,950	432,626	392,756	391,569
Total Debt	171,953	122,405	108,723	120,950	127,867
Net Cash (Debt)	-90,349	-57,965	-69,282	-94,583	-97,770
Net Cash Per Share	-8459.68	-5427.45	-6487.10	-8856.05	-9154.46
Filing Date Shares Outstanding	10.68	10.68	10.68	10.68	10.68
Total Common Shares Outstanding	10.68	10.68	10.68	10.68	10.68
Working Capital	82,339	84,933	66,637	43,769	47,855
Book Value Per Share	23663.23	20450.44	15873.90	13731.66	13319.26
Tangible Book Value	217,078	182,128	131,721	106,459	99,817
Tangible Book Value Per Share	20325.61	17053.17	12333.46	9968.04	9346.14
Land	42,208	42,168	40,322	40,633	40,090
Buildings	168,075	79,523	72,646	73,166	70,377
Machinery	101,469	87,127	76,132	72,211	71,380
Construction In Progress	10,681	61,258	23,872	10,533	5,945

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