iWIN PLUS CO.,LTD. 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	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	5,949	3,564	13,067	15,379	5,172
Short-Term Investments	450	48.68	4,700	29,200	19,206
Trading Asset Securities	283	1,796	-	-	-
Cash & Short-Term Investments	6,682	5,409	17,767	44,579	24,378
Cash Growth	119.27%	-69.56%	-60.14%	82.87%	-
Accounts Receivable	9,159	7,191	6,210	1,396	1,712
Other Receivables	108.39	208.02	540.48	402.55	187.19
Receivables	12,179	10,321	11,751	1,798	1,899
Inventory	3,183	2,182	2,605	2,067	1,314
Prepaid Expenses	31.72	90.32	93.38	154.39	268.2
Other Current Assets	323.85	1,355	212.45	69.36	612.95
Total Current Assets	22,399	19,357	32,429	48,668	28,472
Property, Plant & Equipment	23,190	25,458	26,962	19,621	15,094
Long-Term Investments	3,295	3,536	5,321	6,987	331.67
Goodwill	822.18	822.18	-	-	-
Other Intangible Assets	567.9	635.22	510.03	495.06	14.8
Long-Term Deferred Tax Assets	1,126	1,383	1,033	-	-
Other Long-Term Assets	548.77	1,279	9,551	4,178	718.62
Total Assets	51,949	52,469	75,806	79,949	44,631
Accounts Payable	3,384	2,446	2,667	1,118	1,034
Accrued Expenses	573.98	548.18	445.67	204.3	143.63
Short-Term Debt	8,154	8,969	21,310	14,930	5,853
Current Portion of Long-Term Debt	60.99	134.65	-	3,900	135.12
Current Portion of Leases	80.66	270.54	160.45	123.49	23.75
Current Income Taxes Payable	-	-	10.35	-	-
Current Unearned Revenue	-	-	-	4.39	31.11
Other Current Liabilities	2,915	1,935	4,392	3,294	3,290
Total Current Liabilities	15,169	14,303	28,985	23,574	10,510
Long-Term Debt	5,650	5,868	-	-	4,035
Long-Term Leases	56.6	106.87	246.87	140.52	37.7
Pension & Post-Retirement Benefits	926.49	1,742	1,039	58.25	1,033
Other Long-Term Liabilities	78	108	-0	995.61	1,887
Total Liabilities	21,880	22,128	30,271	24,768	17,503
Common Stock	16,329	16,329	16,329	15,727	5,752
Additional Paid-In Capital	39,027	39,032	38,559	36,882	27,299
Retained Earnings	-23,273	-23,877	-9,180	2,947	-4,968
Treasury Stock	-1,175	-1,175	-1,175	-1,175	-1,170
Comprehensive Income & Other	-1,072	-180.81	413.57	86.69	1.89
Total Common Equity	29,836	30,128	44,947	54,468	26,916
Minority Interest	-	-	374.77	499.96	-
Shareholders' Equity	30,069	30,341	45,535	55,181	27,129
Total Liabilities & Equity	51,949	52,469	75,806	79,949	44,631
Total Debt	14,002	15,349	21,717	19,094	10,085
Net Cash (Debt)	-7,321	-9,940	-3,950	25,485	14,293
Net Cash Growth	-	-	-	78.30%	-
Net Cash Per Share	-217.57	-306.59	-123.24	1174.20	1056.53
Filing Date Shares Outstanding	32.47	32.42	32.42	31.22	14.65
Total Common Shares Outstanding	32.47	32.42	32.42	31.22	14.65
Working Capital	7,230	5,054	3,444	25,094	17,962
Book Value Per Share	918.76	929.26	1386.31	1744.78	1837.06
Tangible Book Value	28,446	28,671	44,437	53,973	26,901
Tangible Book Value Per Share	875.95	884.31	1370.58	1728.92	1836.05
Land	6,886	6,886	6,886	1,970	1,970
Buildings	12,433	12,270	12,270	5,911	5,911
Machinery	27,944	45,273	42,304	27,470	25,676
Construction In Progress	312.76	-	75	567.7	965.61

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