B2En Co., Ltd. Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	2,070	16,402	3,871
Short-Term Investments	400	400	30
Cash & Short-Term Investments	2,470	16,802	3,901
Cash Growth	-86.94%	330.72%	-
Accounts Receivable	1,081	1,559	1,332
Other Receivables	631.28	69.18	240.14
Receivables	2,427	1,948	2,223
Prepaid Expenses	198.07	233.89	178.44
Other Current Assets	2,606	2,044	3,253
Total Current Assets	7,701	21,028	9,555
Property, Plant & Equipment	2,223	2,579	5,131
Long-Term Investments	17,509	11,495	4,890
Other Intangible Assets	257.55	299.61	473.18
Long-Term Deferred Charges	-	-	287.84
Other Long-Term Assets	22,133	21,304	8,270
Total Assets	49,824	56,706	28,607
Accounts Payable	286.2	709.6	1,055
Accrued Expenses	457.9	443.83	651.6
Short-Term Debt	4,042	4,843	-
Current Portion of Long-Term Debt	8,076	2,076	6,800
Current Portion of Leases	333.79	338.85	49.08
Current Income Taxes Payable	48.23	48.23	-
Current Unearned Revenue	142.73	2.21	0.1
Other Current Liabilities	3,579	5,015	2,375
Total Current Liabilities	16,966	13,477	10,931
Long-Term Debt	888.59	6,889	-
Long-Term Leases	36.89	250.93	73.4
Long-Term Deferred Tax Liabilities	2,018	1,898	794.16
Other Long-Term Liabilities	234.13	109.75	143.11
Total Liabilities	20,143	22,624	11,941
Common Stock	5,081	5,081	3,381
Additional Paid-In Capital	38,403	38,403	20,897
Retained Earnings	-18,109	-13,812	-6,910
Treasury Stock	-	-	-2,455
Comprehensive Income & Other	4,395	4,395	1,753
Total Common Equity	29,769	34,067	16,666
Minority Interest	-88.94	15.53	-
Shareholders' Equity	29,680	34,082	16,666
Total Liabilities & Equity	49,824	56,706	28,607
Total Debt	13,377	14,398	6,922
Net Cash (Debt)	-10,907	2,404	-3,022
Net Cash Per Share	-227.55	60.40	-95.75
Filing Date Shares Outstanding	50.81	50.81	32.6
Total Common Shares Outstanding	50.81	50.81	32.6
Working Capital	-9,264	7,551	-1,376
Book Value Per Share	585.94	670.53	511.16
Tangible Book Value	29,512	33,767	16,193
Tangible Book Value Per Share	580.87	664.63	496.65
Land	-	-	2,324
Buildings	-	106.38	2,160
Machinery	782.8	772.56	577.72
Construction In Progress	1,125	1,000	-

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