Pharos iBio Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	Dec '19 Dec 31, 2019
Cash & Equivalents	4,629	15,588	3,812	18,812	9,807	3,602
Short-Term Investments	12,589	9,899	11,267	5,000	5,000	900
Cash & Short-Term Investments	17,218	25,487	15,079	23,812	14,807	4,502
Cash Growth	-37.93%	69.02%	-36.67%	60.82%	228.90%	-
Accounts Receivable	-0	0	0	-0	0	17.41
Other Receivables	157.26	176.56	195.54	48.02	55.64	40.04
Receivables	157.26	176.56	195.54	48.01	55.64	57.45
Prepaid Expenses	77.81	160.37	167.89	234.56	111.19	385.66
Other Current Assets	359.71	346.75	272.46	327.31	257.47	13.11
Total Current Assets	17,813	26,170	15,715	24,422	15,232	4,958
Property, Plant & Equipment	2,971	3,218	2,541	2,700	1,398	1,199
Long-Term Investments	-0	0.13	0	-0	0	200.94
Other Intangible Assets	96.06	148.95	203.04	264.56	64.9	95.83
Other Long-Term Assets	136.66	153.17	262.56	99.59	6.92	0.77
Total Assets	21,017	29,690	18,721	27,486	16,702	6,455
Accrued Expenses	129.3	86.3	131.83	51.55	23.31	13.53
Current Portion of Long-Term Debt	-	-	106.25	125	325	125
Current Portion of Leases	113.78	177.25	154.31	151.2	8.02	-
Other Current Liabilities	364.37	949.8	558.56	42,373	16,885	7,575
Total Current Liabilities	607.45	1,213	950.95	42,700	17,241	7,713
Long-Term Debt	-	-	-	106.25	231.25	556.25
Long-Term Leases	48.78	127.7	105.12	209.17	23.87	-
Other Long-Term Liabilities	-0	-0	0	6.87	22.93	162.33
Total Liabilities	656.23	1,341	1,056	43,282	17,567	8,491
Common Stock	6,459	6,459	5,738	2,902	967.28	925
Additional Paid-In Capital	101,927	101,927	83,576	1,307	3,260	1,514
Retained Earnings	-90,158	-81,771	-72,913	-55,997	-24,454	-10,986
Comprehensive Income & Other	2,132	1,734	1,264	604.87	180.43	1,767
Total Common Equity	20,360	28,349	17,665	-51,184	-20,046	-6,780
Shareholders' Equity	20,360	28,349	17,665	-15,796	-865.04	-2,037
Total Liabilities & Equity	21,017	29,690	18,721	27,486	16,702	6,455
Total Debt	162.55	304.95	365.68	591.61	588.14	681.25
Net Cash (Debt)	17,056	25,182	14,714	23,221	14,219	3,821
Net Cash Growth	-37.70%	71.15%	-36.64%	63.31%	272.15%	-
Net Cash Per Share	1319.98	2080.94	1656.70	4001.05	2514.86	688.31
Filing Date Shares Outstanding	12.92	12.92	11.48	5.8	0.19	5.55
Total Common Shares Outstanding	12.92	12.92	11.48	5.8	0.19	5.55
Working Capital	17,206	24,957	14,764	-18,278	-2,010	-2,755
Book Value Per Share	1576.00	2194.39	1539.19	-8819.20	-103622.56	-1221.44
Tangible Book Value	20,264	28,200	17,462	-51,448	-20,111	-6,876
Tangible Book Value Per Share	1568.57	2182.86	1521.50	-8864.79	-103958.01	-1238.70
Land	367	367	367	367	367	367
Buildings	782.08	782.08	782.08	782.08	782.08	656.8
Machinery	2,336	1,980	1,445	1,239	389.73	241.3

Source: S&P Capital IQ. Standard template. Financial Sources.