B2En Co., Ltd. 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	3,401	16,402	3,871
Short-Term Investments	360.23	400	30
Trading Asset Securities	641.14	-	-
Cash & Short-Term Investments	4,402	16,802	3,901
Cash Growth	-73.80%	330.72%	-
Accounts Receivable	981.5	1,559	1,332
Other Receivables	887.46	69.18	240.14
Receivables	2,219	1,948	2,223
Inventory	491.53	-	-
Prepaid Expenses	149.85	233.89	178.44
Other Current Assets	366.91	2,044	3,253
Total Current Assets	7,629	21,028	9,555
Property, Plant & Equipment	8,363	2,579	5,131
Long-Term Investments	17,873	11,495	4,890
Other Intangible Assets	1,234	299.61	473.18
Long-Term Deferred Charges	-	-	287.84
Other Long-Term Assets	10,489	21,304	8,270
Total Assets	45,588	56,706	28,607
Accounts Payable	1,037	709.6	1,055
Accrued Expenses	467.11	443.83	651.6
Short-Term Debt	1,239	4,843	-
Current Portion of Long-Term Debt	6,240	2,076	6,800
Current Portion of Leases	65.82	338.85	49.08
Current Income Taxes Payable	-	48.23	-
Current Unearned Revenue	76.32	2.21	0.1
Other Current Liabilities	2,449	5,015	2,375
Total Current Liabilities	11,575	13,477	10,931
Long-Term Debt	400	6,889	-
Long-Term Leases	46.28	250.93	73.4
Long-Term Deferred Tax Liabilities	1,891	1,898	794.16
Other Long-Term Liabilities	239.09	109.75	143.11
Total Liabilities	14,151	22,624	11,941
Common Stock	5,956	5,081	3,381
Additional Paid-In Capital	47,134	38,403	20,897
Retained Earnings	-25,849	-13,812	-6,910
Treasury Stock	-	-	-2,455
Comprehensive Income & Other	4,358	4,395	1,753
Total Common Equity	31,599	34,067	16,666
Minority Interest	-162.81	15.53	-
Shareholders' Equity	31,436	34,082	16,666
Total Liabilities & Equity	45,588	56,706	28,607
Total Debt	7,991	14,398	6,922
Net Cash (Debt)	-3,589	2,404	-3,022
Net Cash Per Share	-66.50	60.62	-95.75
Filing Date Shares Outstanding	59.82	50.81	32.6
Total Common Shares Outstanding	59.82	50.81	32.6
Working Capital	-3,946	7,551	-1,376
Book Value Per Share	528.26	670.53	511.16
Tangible Book Value	30,365	33,767	16,193
Tangible Book Value Per Share	507.63	664.63	496.65
Land	4,008	-	2,324
Buildings	2,672	106.38	2,160
Machinery	932.68	772.56	577.72
Construction In Progress	1,000	1,000	-

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