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	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	4,949	16,402	3,871
Short-Term Investments	1,083	400	30
Cash & Short-Term Investments	6,332	16,802	3,901
Cash Growth	-73.42%	330.72%	-
Accounts Receivable	1,261	1,559	1,332
Other Receivables	605.41	69.18	240.14
Receivables	2,681	1,948	2,223
Prepaid Expenses	384.62	233.89	178.44
Other Current Assets	1,668	2,044	3,253
Total Current Assets	11,065	21,028	9,555
Property, Plant & Equipment	2,410	2,579	5,131
Long-Term Investments	17,080	11,495	4,890
Other Intangible Assets	234.62	299.61	473.18
Long-Term Deferred Charges	-	-	287.84
Other Long-Term Assets	16,980	21,304	8,270
Total Assets	47,770	56,706	28,607
Accounts Payable	498.44	709.6	1,055
Accrued Expenses	416.3	443.83	651.6
Short-Term Debt	8,085	4,843	-
Current Portion of Long-Term Debt	-	2,076	6,800
Current Portion of Leases	283.08	338.85	49.08
Current Income Taxes Payable	-	48.23	-
Current Unearned Revenue	108.71	2.21	0.1
Other Current Liabilities	2,323	5,015	2,375
Total Current Liabilities	11,714	13,477	10,931
Long-Term Debt	400	6,889	-
Long-Term Leases	31.17	250.93	73.4
Long-Term Deferred Tax Liabilities	1,770	1,898	794.16
Other Long-Term Liabilities	264.13	109.75	143.11
Total Liabilities	14,179	22,624	11,941
Common Stock	5,893	5,081	3,381
Additional Paid-In Capital	46,188	38,403	20,897
Retained Earnings	-22,864	-13,812	-6,910
Treasury Stock	-	-	-2,455
Comprehensive Income & Other	4,395	4,395	1,753
Total Common Equity	33,612	34,067	16,666
Minority Interest	-21.54	15.53	-
Shareholders' Equity	33,591	34,082	16,666
Total Liabilities & Equity	47,770	56,706	28,607
Total Debt	8,799	14,398	6,922
Net Cash (Debt)	-2,467	2,404	-3,022
Net Cash Per Share	-48.98	60.40	-95.75
Filing Date Shares Outstanding	56.6	50.81	32.6
Total Common Shares Outstanding	56.6	50.81	32.6
Working Capital	-648.94	7,551	-1,376
Book Value Per Share	593.81	670.53	511.16
Tangible Book Value	33,378	33,767	16,193
Tangible Book Value Per Share	589.66	664.63	496.65
Land	-	-	2,324
Buildings	-	106.38	2,160
Machinery	789.25	772.56	577.72
Construction In Progress	1,472	1,000	-

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