Gaia Corporation Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2022	FY 2021	FY 2020
Period Ending	Dec '22 Dec 31, 2022	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	75.06	75.06	517.9	756.68
Short-Term Investments	1,450	1,450	650	500
Cash & Short-Term Investments	1,525	1,525	1,168	1,257
Cash Growth	-	30.58%	-7.07%	-
Accounts Receivable	3,835	3,835	3,343	4,186
Other Receivables	33.85	33.85	2.32	2.19
Receivables	3,868	3,868	3,346	4,246
Inventory	7,720	7,720	6,311	8,866
Prepaid Expenses	50.97	50.97	132.44	187.27
Other Current Assets	370.11	370.11	285.31	902.2
Total Current Assets	13,535	13,535	11,243	15,458
Property, Plant & Equipment	965.68	965.68	1,096	861.1
Long-Term Investments	134.86	134.86	106.43	91.04
Long-Term Accounts Receivable	0	0	-0	0
Other Long-Term Assets	819.92	819.92	267.5	248.21
Total Assets	15,455	15,455	12,713	16,658
Accounts Payable	2,148	2,148	1,831	3,406
Accrued Expenses	1,090	1,090	1,023	784.57
Short-Term Debt	2,442	2,442	1,929	2,280
Current Portion of Leases	365.66	365.66	572.39	432.25
Other Current Liabilities	2,753	2,753	5,376	9,740
Total Current Liabilities	8,798	8,798	10,731	16,643
Long-Term Leases	-	-	36.63	136.34
Other Long-Term Liabilities	-	-	10.06	21.77
Total Liabilities	8,798	8,798	10,778	16,802
Common Stock	2,101	2,101	1,244	1,244
Additional Paid-In Capital	7,810	7,810	1,256	1,256
Retained Earnings	-3,286	-3,286	-3,975	-5,831
Comprehensive Income & Other	32.14	32.14	3.62	6.43
Total Common Equity	6,657	6,657	-1,471	-3,325
Shareholders' Equity	6,657	6,657	1,935	-143.23
Total Liabilities & Equity	15,455	15,455	12,713	16,658
Total Debt	2,807	2,807	2,538	2,848
Net Cash (Debt)	-1,282	-1,282	-1,370	-1,592
Net Cash Per Share	-385.37	-385.37	-550.68	-
Filing Date Shares Outstanding	3.33	3.33	2.49	-
Total Common Shares Outstanding	3.33	3.33	2.49	-
Working Capital	4,737	4,737	511.76	-1,185
Book Value Per Share	2000.75	2000.75	-591.11	-
Tangible Book Value	6,657	6,657	-1,471	-3,325
Tangible Book Value Per Share	2000.75	2000.75	-591.11	-
Machinery	1,614	1,614	1,553	1,413

Source: S&P Capital IQ. Standard template. Financial Sources.