NARA CELLAR 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	4,422	5,219	7,258	7,126	4,173
Short-Term Investments	222.79	10	10	12	24
Cash & Short-Term Investments	4,645	5,229	7,268	7,138	4,197
Cash Growth	44.02%	-28.06%	1.83%	70.05%	-
Accounts Receivable	12,876	11,540	12,536	15,594	14,747
Other Receivables	2,839	1,173	1,225	2,004	1,008
Receivables	15,714	12,713	13,761	17,598	22,495
Inventory	40,541	42,112	44,603	37,679	33,074
Prepaid Expenses	95.1	73.89	99.07	72.59	26.69
Other Current Assets	13,734	15,992	17,768	11,949	6,100
Total Current Assets	74,730	76,120	83,499	74,436	65,894
Property, Plant & Equipment	36,578	43,907	40,394	43,063	23,829
Long-Term Investments	-	-	-	-	10
Other Intangible Assets	2,490	2,681	2,038	1,939	628.13
Long-Term Deferred Tax Assets	3,007	3,028	1,584	640.79	857.96
Other Long-Term Assets	776.51	1,324	1,514	1,485	626.53
Total Assets	118,263	128,241	131,254	121,563	91,846
Accounts Payable	8,759	9,384	7,916	12,690	8,355
Accrued Expenses	257.06	260.35	305.8	1,225	277.8
Short-Term Debt	15,890	17,650	10,930	7,593	9,582
Current Portion of Long-Term Debt	15,777	16,812	21,261	5,444	7,124
Current Portion of Leases	1,281	2,548	1,790	1,768	842.14
Current Income Taxes Payable	-	-	9.34	825.28	1,785
Other Current Liabilities	5,845	4,558	6,227	8,059	8,006
Total Current Liabilities	47,809	51,212	48,439	37,605	35,973
Long-Term Debt	1,359	1,450	1,068	21,279	27,558
Long-Term Leases	1,269	7,887	7,532	10,410	978.06
Pension & Post-Retirement Benefits	4,292	3,893	3,561	2,600	2,770
Other Long-Term Liabilities	423.88	552.43	617.94	406.22	381.15
Total Liabilities	55,153	64,994	61,218	72,300	67,660
Common Stock	64,390	64,390	64,390	25,815	18,487
Additional Paid-In Capital	15,028	15,028	15,028	29,058	-
Retained Earnings	22,821	23,114	29,542	31,218	22,266
Treasury Stock	-2,696	-2,696	-2,141	-	-
Comprehensive Income & Other	-36,737	-36,666	-36,785	-36,829	-20,584
Total Common Equity	62,806	63,171	70,036	49,263	20,169
Minority Interest	303.19	76.13	-	-	-
Shareholders' Equity	63,109	63,247	70,036	49,263	24,185
Total Liabilities & Equity	118,263	128,241	131,254	121,563	91,846
Total Debt	35,576	46,347	42,581	46,495	46,085
Net Cash (Debt)	-30,931	-41,117	-35,312	-39,357	-41,887
Net Cash Per Share	-2506.69	-3306.62	-2986.24	-4266.51	-5664.40
Filing Date Shares Outstanding	12.52	12.43	12.52	10.33	7.39
Total Common Shares Outstanding	12.52	12.43	12.52	10.33	7.39
Working Capital	26,921	24,907	35,059	36,831	29,921
Book Value Per Share	5014.68	5081.17	5592.90	4770.70	2727.44
Tangible Book Value	60,316	60,490	67,998	47,324	19,541
Tangible Book Value Per Share	4815.87	4865.50	5430.19	4582.97	2642.50
Land	20,617	19,899	19,220	19,220	18,969
Buildings	8,176	9,604	7,164	7,164	638
Machinery	348.95	863.72	861.84	1,591	1,325
Construction In Progress	1,538	68	-	880	1,355

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