WISEnut Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	13,582	8,758	9,193	9,929
Short-Term Investments	37,000	36,000	32,000	26,000
Trading Asset Securities	-	-	1,009	-
Cash & Short-Term Investments	50,582	44,758	42,202	35,929
Cash Growth	26.92%	6.06%	17.46%	-
Accounts Receivable	2,505	2,322	2,968	3,144
Other Receivables	837.49	706.73	692.41	430.05
Receivables	3,540	3,031	3,669	3,584
Prepaid Expenses	218.79	134.72	117.46	159.62
Other Current Assets	4,043	1,748	1,920	2,961
Total Current Assets	58,384	49,672	47,908	42,634
Property, Plant & Equipment	6,627	6,053	5,080	5,021
Long-Term Investments	4,972	6.2	6.06	7.41
Other Intangible Assets	368.1	364.83	278.49	325.36
Long-Term Accounts Receivable	-	0	-	-
Long-Term Deferred Tax Assets	1,825	1,486	1,683	2,052
Other Long-Term Assets	573.95	381.89	449.47	424.16
Total Assets	72,825	57,964	55,409	50,475
Accounts Payable	367.77	1,061	1,167	1,061
Accrued Expenses	1,309	1,048	1,930	1,471
Current Portion of Leases	222.91	80.09	85.1	30.24
Current Income Taxes Payable	-	-	154.43	147.1
Other Current Liabilities	4,663	3,830	2,773	3,610
Total Current Liabilities	6,563	6,019	6,111	6,319
Long-Term Leases	88.38	32.76	19.84	2
Pension & Post-Retirement Benefits	-	-0	0	0
Other Long-Term Liabilities	604.61	558.3	538	346.13
Total Liabilities	7,256	6,610	6,668	6,667
Common Stock	6,548	6,069	6,038	2,910
Additional Paid-In Capital	22,663	7,834	7,466	8,526
Retained Earnings	37,509	38,782	36,589	33,020
Comprehensive Income & Other	-1,151	-1,332	-1,353	-647.23
Shareholders' Equity	65,569	51,354	48,740	43,808
Total Liabilities & Equity	72,825	57,964	55,409	50,475
Total Debt	311.29	112.86	104.94	32.24
Net Cash (Debt)	50,270	44,645	42,097	35,897
Net Cash Growth	26.69%	6.05%	17.27%	-
Net Cash Per Share	3926.22	3671.87	3509.50	3088.86
Filing Date Shares Outstanding	13.1	12.14	12.08	5.82
Total Common Shares Outstanding	13.1	12.14	12.08	5.82
Working Capital	51,821	43,653	41,798	36,315
Book Value Per Share	5006.86	4230.64	4035.88	7528.32
Tangible Book Value	65,201	50,989	48,462	43,483
Tangible Book Value Per Share	4978.75	4200.59	4012.82	7472.41
Land	1,664	1,664	1,609	1,609
Buildings	4,455	4,455	4,291	4,291
Machinery	9,301	7,845	5,870	4,610

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