Pond Group 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
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	42,215	58,470	23,744	15,445
Short-Term Investments	2,313	3,183	11,483	26,920
Trading Asset Securities	-	-	7.13	-
Cash & Short-Term Investments	44,528	61,653	35,234	42,365
Cash Growth	47.46%	74.98%	-16.83%	-
Accounts Receivable	47,203	44,294	38,916	17,573
Other Receivables	2,423	1,684	845.66	839.88
Receivables	49,832	46,224	39,940	38,647
Inventory	140,454	119,429	114,845	71,019
Prepaid Expenses	8,262	7,218	8,455	5,679
Other Current Assets	11,812	3,160	7,732	2,019
Total Current Assets	254,888	237,684	206,207	159,728
Property, Plant & Equipment	105,316	107,003	103,001	94,584
Long-Term Investments	-	-0	0	-0
Goodwill	37,431	29,539	3,333	-
Other Intangible Assets	84,036	84,415	87,025	78,411
Long-Term Deferred Tax Assets	15,652	16,339	15,694	3,025
Other Long-Term Assets	9,107	8,490	7,366	2,735
Total Assets	506,647	483,731	422,743	338,705
Accounts Payable	36,091	18,281	18,381	8,949
Accrued Expenses	1,444	1,647	1,467	989.63
Short-Term Debt	78,000	78,000	44,431	28,000
Current Portion of Long-Term Debt	18,798	14,798	15,415	12,961
Current Portion of Leases	6,557	6,502	4,434	2,544
Current Income Taxes Payable	4,858	7,030	6,804	2,828
Current Unearned Revenue	132.49	126.86	183.31	130.61
Other Current Liabilities	29,380	22,846	24,032	21,109
Total Current Liabilities	175,261	149,230	115,147	77,512
Long-Term Debt	49,483	54,636	60,542	69,703
Long-Term Leases	5,359	6,621	5,703	4,182
Pension & Post-Retirement Benefits	1,216	1,153	1,385	60.29
Long-Term Deferred Tax Liabilities	1,387	1,486	1,566	-
Other Long-Term Liabilities	584.26	539.18	697.28	51.86
Total Liabilities	233,290	213,665	185,041	151,509
Common Stock	28,786	16,172	16,172	16,172
Additional Paid-In Capital	150,726	164,100	164,390	164,390
Retained Earnings	53,572	47,706	25,376	325.09
Comprehensive Income & Other	6,583	6,385	6,192	6,310
Total Common Equity	239,666	234,363	212,130	187,197
Minority Interest	33,690	35,702	25,573	-
Shareholders' Equity	273,357	270,066	237,702	187,197
Total Liabilities & Equity	506,647	483,731	422,743	338,705
Total Debt	158,197	160,557	130,524	117,390
Net Cash (Debt)	-113,669	-98,904	-95,290	-75,024
Net Cash Per Share	-1771.96	-1707.77	-1649.76	-1296.81
Filing Date Shares Outstanding	57.54	57.56	57.56	57.58
Total Common Shares Outstanding	57.54	57.56	57.56	57.58
Working Capital	79,627	88,454	91,060	82,217
Book Value Per Share	4165.27	4071.37	3685.13	3251.19
Tangible Book Value	118,200	120,409	121,771	108,786
Tangible Book Value Per Share	2054.25	2091.75	2115.42	1889.37
Land	12,445	12,445	12,314	11,882
Buildings	73,760	74,262	74,703	76,582
Machinery	1,076	1,110	1,561	1,954
Construction In Progress	905	354	-	-