Pond Group Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	49,112	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	51,425	61,653	35,234	42,365
Cash Growth	25.38%	74.98%	-16.83%	-
Accounts Receivable	44,115	44,294	38,916	17,573
Other Receivables	2,766	1,684	845.66	839.88
Receivables	51,140	46,224	39,940	38,647
Inventory	130,553	119,429	114,845	71,019
Prepaid Expenses	8,421	7,218	8,455	5,679
Other Current Assets	9,532	3,160	7,732	2,019
Total Current Assets	251,071	237,684	206,207	159,728
Property, Plant & Equipment	103,920	107,003	103,001	94,584
Long-Term Investments	0	-0	0	-0
Goodwill	31,460	29,539	3,333	-
Other Intangible Assets	83,507	84,415	87,025	78,411
Long-Term Deferred Tax Assets	16,112	16,339	15,694	3,025
Other Long-Term Assets	10,714	8,490	7,366	2,735
Total Assets	496,960	483,731	422,743	338,705

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Accounts Payable	24,527	18,281	18,381	8,949
Accrued Expenses	1,652	1,647	1,467	989.63
Short-Term Debt	77,383	78,000	44,431	28,000
Current Portion of Long-Term Debt	21,748	14,798	15,415	12,961
Current Portion of Leases	6,007	6,502	4,434	2,544
Current Income Taxes Payable	4,175	7,030	6,804	2,828
Current Unearned Revenue	-	126.86	183.31	130.61
Other Current Liabilities	29,222	22,846	24,032	21,109
Total Current Liabilities	164,714	149,230	115,147	77,512
Long-Term Debt	44,344	54,636	60,542	69,703
Long-Term Leases	5,166	6,621	5,703	4,182
Pension & Post-Retirement Benefits	1,300	1,153	1,385	60.29
Long-Term Deferred Tax Liabilities	2,591	1,486	1,566	-
Other Long-Term Liabilities	616.04	539.18	697.28	51.86
Total Liabilities	218,732	213,665	185,041	151,509

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Common Stock	28,786	16,172	16,172	16,172
Additional Paid-In Capital	142,034	164,100	164,390	164,390
Retained Earnings	62,152	47,706	25,376	325.09
Comprehensive Income & Other	6,951	6,385	6,192	6,310
Total Common Equity	238,778	234,363	212,130	187,197
Minority Interest	39,451	35,702	25,573	-
Shareholders' Equity	278,228	270,066	237,702	187,197
Total Liabilities & Equity	496,960	483,731	422,743	338,705

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Total Debt	154,648	160,557	130,524	117,390
Net Cash (Debt)	-103,224	-98,904	-95,290	-75,024
Net Cash Growth	-	-	-	-
Net Cash Per Share	-1781.20	-1707.77	-1649.76	-1296.81
Filing Date Shares Outstanding	57.46	57.56	57.56	57.58
Total Common Shares Outstanding	57.46	57.56	57.56	57.58
Working Capital	86,357	88,454	91,060	82,217
Book Value Per Share	4155.37	4071.37	3685.13	3251.19
Tangible Book Value	123,811	120,409	121,771	108,786
Tangible Book Value Per Share	2154.64	2091.75	2115.42	1889.37
Land	12,445	12,445	12,314	11,882
Buildings	73,259	74,262	74,703	76,582
Machinery	1,119	1,110	1,561	1,954
Construction In Progress	905	354	-	-