NARA CELLAR 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	FY 2022	FY 2021
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	3,214	5,219	7,258	7,126	4,173
Short-Term Investments	195.76	10	10	12	24
Cash & Short-Term Investments	3,409	5,229	7,268	7,138	4,197
Cash Growth	7.07%	-28.06%	1.83%	70.05%	-
Accounts Receivable	9,606	11,540	12,536	15,594	14,747
Other Receivables	2,690	1,173	1,225	2,004	1,008
Receivables	14,846	12,713	13,761	17,598	22,495
Inventory	42,731	42,112	44,603	37,679	33,074
Prepaid Expenses	117.45	73.89	99.07	72.59	26.69
Other Current Assets	13,391	15,992	17,768	11,949	6,100
Total Current Assets	74,495	76,120	83,499	74,436	65,894
Property, Plant & Equipment	35,947	43,907	40,394	43,063	23,829
Long-Term Investments	-	-	-	-	10
Other Intangible Assets	2,552	2,681	2,038	1,939	628.13
Long-Term Deferred Tax Assets	2,929	3,028	1,584	640.79	857.96
Other Long-Term Assets	1,229	1,324	1,514	1,485	626.53
Total Assets	117,834	128,241	131,254	121,563	91,846
Accounts Payable	9,844	9,384	7,916	12,690	8,355
Accrued Expenses	260.99	260.35	305.8	1,225	277.8
Short-Term Debt	16,560	17,650	10,930	7,593	9,582
Current Portion of Long-Term Debt	15,778	16,812	21,261	5,444	7,124
Current Portion of Leases	1,395	2,548	1,790	1,768	842.14
Current Income Taxes Payable	-	-	9.34	825.28	1,785
Other Current Liabilities	3,413	4,558	6,227	8,059	8,006
Total Current Liabilities	47,250	51,212	48,439	37,605	35,973
Long-Term Debt	1,309	1,450	1,068	21,279	27,558
Long-Term Leases	1,526	7,887	7,532	10,410	978.06
Pension & Post-Retirement Benefits	4,068	3,893	3,561	2,600	2,770
Other Long-Term Liabilities	458.19	552.43	617.94	406.22	381.15
Total Liabilities	54,611	64,994	61,218	72,300	67,660
Common Stock	64,390	64,390	64,390	25,815	18,487
Additional Paid-In Capital	15,028	15,028	15,028	29,058	-
Retained Earnings	23,196	23,114	29,542	31,218	22,266
Treasury Stock	-2,696	-2,696	-2,141	-	-
Comprehensive Income & Other	-36,760	-36,666	-36,785	-36,829	-20,584
Total Common Equity	63,159	63,171	70,036	49,263	20,169
Minority Interest	64.34	76.13	-	-	-
Shareholders' Equity	63,223	63,247	70,036	49,263	24,185
Total Liabilities & Equity	117,834	128,241	131,254	121,563	91,846
Total Debt	36,566	46,347	42,581	46,495	46,085
Net Cash (Debt)	-33,157	-41,117	-35,312	-39,357	-41,887
Net Cash Per Share	-2666.99	-3306.62	-2986.24	-4266.51	-5664.40
Filing Date Shares Outstanding	12.43	12.43	12.52	10.33	7.39
Total Common Shares Outstanding	12.43	12.43	12.52	10.33	7.39
Working Capital	27,245	24,907	35,059	36,831	29,921
Book Value Per Share	5080.18	5081.17	5592.90	4770.70	2727.44
Tangible Book Value	60,606	60,490	67,998	47,324	19,541
Tangible Book Value Per Share	4874.87	4865.50	5430.19	4582.97	2642.50
Land	20,593	19,899	19,220	19,220	18,969
Buildings	8,177	9,604	7,164	7,164	638
Machinery	387.3	863.72	861.84	1,591	1,325
Construction In Progress	141.46	68	-	880	1,355

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.