HLB bioStep 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	33,323	41,157	46,174	68,799	14,873	6,158
Short-Term Investments	-	-	686.98	1,578	55,000	-
Trading Asset Securities	1,691	2,186	-	-	27,191	4,235
Cash & Short-Term Investments	35,014	43,343	46,861	70,377	97,064	10,393
Cash Growth	9.33%	-7.51%	-33.41%	-27.49%	833.97%	-30.30%
Accounts Receivable	7,913	7,549	7,483	3,730	7,009	7,788
Other Receivables	390	451.02	1,035	337.14	2,738	662.43
Receivables	8,665	8,361	8,900	4,469	10,065	10,153
Inventory	2,164	1,491	1,511	1,551	1,650	2,920
Prepaid Expenses	164.33	47.9	132.68	249	133.97	10.39
Other Current Assets	8,338	7,363	5,073	2,767	512.37	5,520
Total Current Assets	54,344	60,606	62,478	79,413	109,426	28,996
Property, Plant & Equipment	39,206	37,936	52,094	40,678	39,626	39,867
Long-Term Investments	42,355	37,086	37,687	44,916	12,811	15,051
Goodwill	-	1,542	6,490	1,049	1,049	1,253
Other Intangible Assets	4,114	2,884	3,485	750.69	811.65	722.08
Long-Term Deferred Tax Assets	147.53	147.53	3,100	1,096	2,127	1,302
Other Long-Term Assets	5,124	14,904	2,274	2,841	6,316	7,414
Total Assets	145,766	155,575	168,329	171,714	172,187	94,626

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
Accounts Payable	-	1,471	1,904	1,573	2,050	1,648
Accrued Expenses	583.09	689.75	675.07	438.93	533.51	324.38
Short-Term Debt	24,750	24,363	28,644	54,316	1,689	1,189
Current Portion of Long-Term Debt	3,748	3,748	3,748	3,448	3,224	3,000
Current Portion of Leases	402.93	365.58	414.96	367.28	398.72	841.66
Current Income Taxes Payable	0.86	7.72	3.11	19.77	352.86	1,444
Other Current Liabilities	13,139	17,332	10,896	4,518	4,527	8,134
Total Current Liabilities	42,624	47,978	46,285	64,682	12,775	16,582
Long-Term Debt	1,615	1,795	1,569	2,017	85,911	10,690
Long-Term Leases	498.84	493.15	320.38	487.93	418.11	583
Pension & Post-Retirement Benefits	1,881	1,780	1,541	310.49	126.46	259.14
Other Long-Term Liabilities	2,538	2,592	1,800	643.61	753.88	151.03
Total Liabilities	49,157	54,638	51,515	68,141	99,984	28,265

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	8,716	8,701	8,673	7,863	7,053	765.19
Additional Paid-In Capital	46,249	85,993	84,861	60,104	31,827	29,661
Retained Earnings	39,993	5,364	23,265	30,727	31,366	34,476
Treasury Stock	-5,241	-5,201	-7,332	-1,422	-	-
Comprehensive Income & Other	2,337	1,416	2,407	4,318	30.94	-315.38
Total Common Equity	92,055	96,272	111,874	101,590	70,278	64,587
Minority Interest	4,554	4,665	4,940	1,983	1,925	1,774
Shareholders' Equity	96,609	100,937	116,814	103,573	72,202	66,361
Total Liabilities & Equity	145,766	155,575	168,329	171,714	172,187	94,626

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	31,015	30,765	34,696	60,637	91,641	16,304
Net Cash (Debt)	3,999	12,578	12,165	9,740	5,424	-5,911
Net Cash Growth	86.18%	3.40%	24.90%	79.57%	-	-
Net Cash Per Share	241.80	743.97	724.71	634.81	387.40	-422.29
Filing Date Shares Outstanding	16.94	17.15	16.84	15.63	14.11	13.77
Total Common Shares Outstanding	16.94	17.15	16.84	15.63	14.11	13.77
Working Capital	11,720	12,628	16,193	14,731	96,651	12,414
Book Value Per Share	5433.22	5612.00	6643.72	6501.77	4982.08	4689.29
Tangible Book Value	87,941	91,846	101,899	99,790	68,417	62,612
Tangible Book Value Per Share	5190.40	5353.99	6051.33	6386.57	4850.15	4545.87
Land	-	15,541	27,576	15,253	15,253	13,417
Buildings	-	30,246	30,985	24,974	24,280	23,327
Construction In Progress	-	70	40	989.4	-	511.28