NARA CELLAR 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
Period Ending	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	2,715	7,258	7,126	4,173
Short-Term Investments	510	10	12	24
Cash & Short-Term Investments	3,225	7,268	7,138	4,197
Cash Growth	-60.22%	1.83%	70.05%	-
Accounts Receivable	11,407	12,536	15,594	14,747
Other Receivables	1,632	1,225	2,004	1,008
Receivables	13,039	13,761	17,598	22,495
Inventory	42,679	44,603	37,679	33,074
Prepaid Expenses	184.49	99.07	72.59	26.69
Other Current Assets	15,773	17,768	11,949	6,100
Total Current Assets	74,901	83,499	74,436	65,894
Property, Plant & Equipment	42,509	40,394	43,063	23,829
Long-Term Investments	-	-	-	10
Other Intangible Assets	2,748	2,038	1,939	628.13
Long-Term Deferred Tax Assets	1,715	1,584	640.79	857.96
Other Long-Term Assets	1,896	1,514	1,485	626.53
Total Assets	126,011	131,254	121,563	91,846
Accounts Payable	4,467	7,916	12,690	8,355
Accrued Expenses	296.01	305.8	1,225	277.8
Short-Term Debt	17,940	10,930	7,593	9,582
Current Portion of Long-Term Debt	19,811	21,261	5,444	7,124
Current Portion of Leases	2,292	1,790	1,768	842.14
Current Income Taxes Payable	-	9.34	825.28	1,785
Other Current Liabilities	4,773	6,227	8,059	8,006
Total Current Liabilities	49,578	48,439	37,605	35,973
Long-Term Debt	1,309	1,068	21,279	27,558
Long-Term Leases	7,113	7,532	10,410	978.06
Other Long-Term Liabilities	544.68	617.94	406.22	381.15
Total Liabilities	62,596	61,218	72,300	67,660
Common Stock	64,390	64,390	25,815	18,487
Additional Paid-In Capital	15,028	15,028	29,058	-
Retained Earnings	23,393	29,542	31,218	22,266
Treasury Stock	-2,696	-2,141	-	-
Comprehensive Income & Other	-36,783	-36,785	-36,829	-20,584
Total Common Equity	63,332	70,036	49,263	20,169
Shareholders' Equity	63,415	70,036	49,263	24,185
Total Liabilities & Equity	126,011	131,254	121,563	91,846
Total Debt	48,464	42,581	46,495	46,085
Net Cash (Debt)	-45,239	-35,312	-39,357	-41,887
Net Cash Per Share	-3760.36	-2986.24	-4266.51	-5664.40
Filing Date Shares Outstanding	12.43	12.52	10.33	7.39
Total Common Shares Outstanding	12.43	12.52	10.33	7.39
Working Capital	25,322	35,059	36,831	29,921
Book Value Per Share	5094.11	5592.90	4770.70	2727.44
Tangible Book Value	60,584	67,998	47,324	19,541
Tangible Book Value Per Share	4873.09	5430.19	4582.97	2642.50
Land	19,887	19,220	19,220	18,969
Buildings	8,974	7,164	7,164	638
Machinery	427.68	861.84	1,591	1,325
Construction In Progress	-	-	880	1,355

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