L&F Co., Ltd. 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	258,872	382,883	279,521	241,266	120,199	271,776
Short-Term Investments	2,321	2,300	2,300	17,800	2,300	213,000
Trading Asset Securities	1,305	1,124	357.26	705.6	37,997	35,164
Cash & Short-Term Investments	262,498	386,307	282,179	259,771	160,496	519,940
Cash Growth	-14.74%	36.90%	8.63%	61.86%	-69.13%	1258.18%
Accounts Receivable	-	324,325	179,517	425,682	797,107	268,241
Other Receivables	-	8,746	34,877	274.05	3,498	3,426
Receivables	-	333,071	214,394	425,956	800,604	271,667
Inventory	758,237	594,884	574,564	1,163,374	1,227,669	261,550
Prepaid Expenses	-	25,776	13,518	29,232	113,081	17,213
Other Current Assets	520,883	6,574	5,183	91,148	700.58	246.53
Total Current Assets	1,541,618	1,346,613	1,089,838	1,969,481	2,302,552	1,070,617
Property, Plant & Equipment	1,364,290	1,325,726	1,259,717	1,119,785	709,585	427,126
Long-Term Investments	198,331	196,980	184,130	129,852	2,666	3,435
Other Intangible Assets	14,589	10,026	12,033	7,844	3,154	2,987
Long-Term Accounts Receivable	-	-0	0	0	0	0
Long-Term Deferred Tax Assets	229,632	248,052	248,127	113,723	-	20,201
Long-Term Deferred Charges	-	4,590	5,082	4,208	4,477	6,530
Other Long-Term Assets	3,124	2,117	904.12	6,552	1,498	1,303
Total Assets	3,351,583	3,134,104	2,799,832	3,351,445	3,023,933	1,532,199
Accounts Payable	-	324,837	78,254	143,111	600,774	200,347
Accrued Expenses	-	43,675	22,488	21,904	15,138	8,187
Short-Term Debt	1,192,649	1,190,789	1,201,415	717,892	407,009	129,615
Current Portion of Long-Term Debt	166,655	174,603	55,928	596,701	52,083	33,932
Current Portion of Leases	-	7,157	8,338	7,708	6,579	2,622
Current Income Taxes Payable	3,558	-	-	-	106,316	4,442
Current Unearned Revenue	-	15.14	15.14	4.63	1.14	0.68
Other Current Liabilities	955,967	319,387	185,765	259,999	99,636	19,132
Total Current Liabilities	2,318,829	2,060,464	1,552,203	1,747,319	1,287,537	398,277
Long-Term Debt	341,695	378,885	502,113	466,217	412,055	189,255
Long-Term Leases	-	10,102	17,093	25,213	31,054	8,606
Pension & Post-Retirement Benefits	3,570	1,975	470.81	-	-	3,306
Long-Term Deferred Tax Liabilities	745.44	745.44	-	-	6,732	-
Other Long-Term Liabilities	14,339	5,110	4,604	2,707	1,225	297,566
Total Liabilities	2,679,178	2,457,280	2,076,484	2,241,456	1,738,603	897,009
Common Stock	20,189	20,119	18,149	18,124	18,009	17,405
Additional Paid-In Capital	380,718	692,661	701,925	703,919	664,899	693,920
Retained Earnings	230,488	-75,803	-22,707	357,865	571,608	-98,590
Treasury Stock	-3,268	-4,588	-7,227	-7,227	-7,227	-9,866
Comprehensive Income & Other	40,441	40,689	23,463	24,480	32,446	27,922
Total Common Equity	668,568	673,078	713,602	1,097,161	1,279,736	630,792
Minority Interest	3,838	3,745	9,745	12,828	5,595	4,398
Shareholders' Equity	672,406	676,824	723,348	1,109,989	1,285,330	635,190
Total Liabilities & Equity	3,351,583	3,134,104	2,799,832	3,351,445	3,023,933	1,532,199
Total Debt	1,700,999	1,761,536	1,784,887	1,813,731	908,780	364,029
Net Cash (Debt)	-1,438,501	-1,375,229	-1,502,709	-1,553,960	-748,284	155,911
Net Cash Per Share	-40283.22	-39971.32	-42862.48	-46483.38	-22449.80	5786.91
Filing Date Shares Outstanding	38.78	38.5	33.56	33.51	33.28	31.07
Total Common Shares Outstanding	38.78	38.5	33.56	33.51	33.28	31.07
Working Capital	-777,211	-713,851	-462,365	222,161	1,015,015	672,341
Book Value Per Share	17241.10	17482.42	21264.39	32742.06	38453.94	20301.21
Tangible Book Value	653,979	663,053	701,569	1,089,317	1,276,582	627,806
Tangible Book Value Per Share	16864.88	17222.02	20905.82	32507.98	38359.17	20205.09
Land	-	176,722	108,296	108,303	100,375	58,030
Buildings	-	414,987	433,120	390,230	196,963	97,333
Machinery	-	489,150	512,388	425,448	294,563	233,714
Construction In Progress	-	200,621	152,616	312,195	198,850	127,289