NARA CELLAR Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	1,998	5,261	5,219	7,258	7,126	4,173
Short-Term Investments	225.3	195.76	10	10	12	24
Cash & Short-Term Investments	2,224	5,457	5,229	7,268	7,138	4,197
Cash Growth	-35.25%	4.35%	-28.06%	1.83%	70.05%	-
Accounts Receivable	12,037	11,507	11,540	12,536	15,594	14,747
Other Receivables	3,064	3,119	1,173	1,225	2,004	1,008
Receivables	16,701	16,226	12,713	13,761	17,598	22,495
Inventory	43,775	43,021	42,112	44,603	37,679	33,074
Prepaid Expenses	169.67	68.71	73.89	99.07	72.59	26.69
Other Current Assets	13,887	10,252	15,992	17,768	11,949	6,100
Total Current Assets	76,757	75,024	76,120	83,499	74,436	65,894
Property, Plant & Equipment	26,272	24,887	43,907	40,394	43,063	23,829
Long-Term Investments	1,464	-	-	-	-	10
Other Intangible Assets	2,381	2,425	2,681	2,038	1,939	628.13
Long-Term Deferred Tax Assets	3,106	2,993	3,028	1,584	640.79	857.96
Other Long-Term Assets	12,975	14,504	2,505	1,514	1,485	626.53
Total Assets	122,956	119,832	128,241	131,254	121,563	91,846
Accounts Payable	11,672	8,529	9,384	7,916	12,690	8,355
Accrued Expenses	291.54	287.34	260.35	305.8	1,225	277.8
Short-Term Debt	31,970	32,770	17,650	10,930	7,593	9,582
Current Portion of Long-Term Debt	1,466	26.29	16,812	21,261	5,444	7,124
Current Portion of Leases	824.31	951.13	2,548	1,790	1,768	842.14
Current Income Taxes Payable	101.9	-	-	9.34	825.28	1,785
Other Current Liabilities	4,841	5,176	4,558	6,227	8,059	8,006
Total Current Liabilities	51,167	47,739	51,212	48,439	37,605	35,973
Long-Term Debt	1,785	1,844	1,450	1,068	21,279	27,558
Long-Term Leases	654.67	726.77	7,887	7,532	10,410	978.06
Pension & Post-Retirement Benefits	3,900	3,917	3,893	3,561	2,600	2,770
Other Long-Term Liabilities	343.92	388.68	552.43	617.94	406.22	381.15
Total Liabilities	57,850	54,616	64,994	61,218	72,300	67,660
Common Stock	64,390	64,390	64,390	64,390	25,815	18,487
Additional Paid-In Capital	13,868	13,868	15,028	15,028	29,058	-
Retained Earnings	23,498	23,651	23,114	29,542	31,218	22,266
Treasury Stock	-276.36	-276.36	-2,696	-2,141	-	-
Comprehensive Income & Other	-36,656	-36,711	-36,666	-36,785	-36,829	-20,584
Total Common Equity	64,824	64,922	63,171	70,036	49,263	20,169
Minority Interest	281.32	294.75	76.13	-	-	-
Shareholders' Equity	65,106	65,216	63,247	70,036	49,263	24,185
Total Liabilities & Equity	122,956	119,832	128,241	131,254	121,563	91,846
Total Debt	36,700	36,318	46,347	42,581	46,495	46,085
Net Cash (Debt)	-34,477	-30,862	-41,117	-35,312	-39,357	-41,887
Net Cash Per Share	-2774.77	-2478.64	-3304.52	-2986.24	-4266.51	-5664.40
Filing Date Shares Outstanding	12.83	12.83	12.43	12.52	10.33	7.39
Total Common Shares Outstanding	12.83	12.83	12.43	12.52	10.33	7.39
Working Capital	25,590	27,285	24,907	35,059	36,831	29,921
Book Value Per Share	5051.62	5059.19	5081.17	5592.90	4770.70	2727.44
Tangible Book Value	62,444	62,497	60,490	67,998	47,324	19,541
Tangible Book Value Per Share	4866.11	4870.26	4865.50	5430.19	4582.97	2642.50
Land	10,892	10,812	19,899	19,220	19,220	18,969
Buildings	5,060	5,410	9,604	7,164	7,164	638
Machinery	286.52	872.51	863.72	861.84	1,591	1,325
Construction In Progress	5,526	3,850	68	-	880	1,355