Cosmecca Korea 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	90,682	68,852	53,811	32,941	26,018	30,097
Short-Term Investments	5,000	7,875	7,688	6,500	350	-
Trading Asset Securities	5,142	4,877	2,940	-	-	-
Cash & Short-Term Investments	100,824	81,603	64,440	39,441	26,368	30,097
Cash Growth	33.15%	26.63%	63.38%	49.58%	-12.39%	-5.31%
Accounts Receivable	167,871	155,291	114,498	108,824	80,336	75,261
Other Receivables	1,836	3,286	2,966	3,771	2,638	3,222
Receivables	172,207	161,076	117,492	112,852	83,550	79,059
Inventory	85,699	78,765	66,964	65,643	71,176	66,959
Prepaid Expenses	667.48	1,217	1,081	924.5	1,053	441.51
Other Current Assets	6,974	8,689	5,516	2,353	4,611	6,706
Total Current Assets	366,371	331,351	255,493	221,214	186,758	183,262
Property, Plant & Equipment	257,568	248,188	207,197	159,098	155,006	155,025
Long-Term Investments	3,908	2,753	2,736	2,574	2,580	2,248
Goodwill	33,004	33,004	33,004	33,004	33,004	33,004
Other Intangible Assets	2,466	2,642	3,279	4,808	7,192	9,429
Long-Term Accounts Receivable	-0	0	0	1,085	0	-0
Long-Term Deferred Tax Assets	13,398	13,568	13,486	9,224	6,623	6,782
Other Long-Term Assets	434.9	319	2,755	1,618	1,592	1,820
Total Assets	677,149	631,825	517,950	432,626	392,756	391,569
Accounts Payable	71,451	60,733	38,714	44,125	34,173	30,364
Accrued Expenses	7,423	5,755	2,264	2,419	1,983	2,204
Short-Term Debt	145,036	131,691	78,307	56,782	65,955	60,749
Current Portion of Long-Term Debt	7,765	4,241	9,976	20,976	15,137	14,123
Current Portion of Leases	2,569	2,034	2,445	2,074	2,489	2,217
Current Income Taxes Payable	6,666	8,187	11,349	6,813	-	46.58
Other Current Liabilities	45,277	36,371	27,504	21,387	23,253	25,704
Total Current Liabilities	286,187	249,012	170,560	154,577	142,989	135,407
Long-Term Debt	60,314	29,566	25,806	27,774	34,742	47,567
Long-Term Leases	4,829	4,422	5,871	1,117	2,628	3,211
Long-Term Unearned Revenue	-	-	-	-	-	350.11
Pension & Post-Retirement Benefits	1,131	470.53	771.88	1,246	2,421	4,104
Long-Term Deferred Tax Liabilities	12,409	11,893	6,994	5,461	2,744	4,334
Other Long-Term Liabilities	236.13	226.18	306.63	281.44	207.79	258.23
Total Liabilities	365,107	295,589	210,310	190,456	185,732	195,232
Common Stock	5,340	5,340	5,340	5,340	5,340	5,340
Additional Paid-In Capital	47,066	62,803	69,037	58,372	58,372	58,372
Retained Earnings	186,580	173,747	132,312	100,230	77,887	75,058
Comprehensive Income & Other	15,141	10,833	11,722	5,591	5,055	3,479
Total Common Equity	254,127	252,723	218,411	169,533	146,654	142,250
Minority Interest	57,915	83,512	89,229	72,637	60,369	54,088
Shareholders' Equity	312,042	336,235	307,639	242,170	207,024	196,338
Total Liabilities & Equity	677,149	631,825	517,950	432,626	392,756	391,569
Total Debt	220,514	171,953	122,405	108,723	120,950	127,867
Net Cash (Debt)	-119,690	-90,349	-57,965	-69,282	-94,583	-97,770
Net Cash Per Share	-11208.23	-8459.68	-5427.45	-6487.10	-8856.05	-9154.46
Filing Date Shares Outstanding	10.68	10.68	10.68	10.68	10.68	10.68
Total Common Shares Outstanding	10.68	10.68	10.68	10.68	10.68	10.68
Working Capital	80,184	82,339	84,933	66,637	43,769	47,855
Book Value Per Share	23797.97	23663.23	20450.44	15873.90	13731.66	13319.26
Tangible Book Value	218,657	217,078	182,128	131,721	106,459	99,817
Tangible Book Value Per Share	20476.34	20325.61	17053.17	12333.46	9968.04	9346.14
Land	42,449	42,208	42,168	40,322	40,633	40,090
Buildings	170,058	168,075	79,523	72,646	73,166	70,377
Machinery	108,125	101,469	87,127	76,132	72,211	71,380
Construction In Progress	15,915	10,681	61,258	23,872	10,533	5,945