Pond Group 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
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	26,127	23,744	15,445
Short-Term Investments	7,162	11,483	26,920
Trading Asset Securities	7.13	7.13	-
Cash & Short-Term Investments	33,297	35,234	42,365
Cash Growth	-21.41%	-16.83%	-
Accounts Receivable	36,021	38,916	17,573
Other Receivables	620.67	845.66	839.88
Receivables	36,828	39,940	38,647
Inventory	147,184	114,845	71,019
Prepaid Expenses	7,642	8,455	5,679
Other Current Assets	7,152	7,732	2,019
Total Current Assets	232,103	206,207	159,728
Property, Plant & Equipment	103,471	103,001	94,584
Long-Term Investments	0	0	-0
Goodwill	20,811	3,333	-
Other Intangible Assets	85,833	87,025	78,411
Long-Term Deferred Tax Assets	15,119	15,694	3,025
Other Long-Term Assets	8,846	7,366	2,735
Total Assets	466,462	422,743	338,705
Accounts Payable	33,488	18,381	8,949
Accrued Expenses	1,367	1,467	989.63
Short-Term Debt	63,000	44,431	28,000
Current Portion of Long-Term Debt	11,748	15,415	12,961
Current Portion of Leases	5,968	4,434	2,544
Current Income Taxes Payable	3,377	6,804	2,828
Current Unearned Revenue	128.96	183.31	130.61
Other Current Liabilities	23,725	24,032	21,109
Total Current Liabilities	142,801	115,147	77,512
Long-Term Debt	59,795	60,542	69,703
Long-Term Leases	6,802	5,703	4,182
Pension & Post-Retirement Benefits	2,746	1,385	60.29
Long-Term Deferred Tax Liabilities	1,402	1,566	-
Other Long-Term Liabilities	471.76	697.28	51.86
Total Liabilities	214,018	185,041	151,509
Common Stock	16,172	16,172	16,172
Additional Paid-In Capital	164,390	164,390	164,390
Retained Earnings	36,503	25,376	325.09
Comprehensive Income & Other	6,276	6,192	6,310
Total Common Equity	223,342	212,130	187,197
Minority Interest	29,103	25,573	-
Shareholders' Equity	252,444	237,702	187,197
Total Liabilities & Equity	466,462	422,743	338,705
Total Debt	147,313	130,524	117,390
Net Cash (Debt)	-114,016	-95,290	-75,024
Net Cash Per Share	-3521.98	-2936.85	-2308.54
Filing Date Shares Outstanding	32.17	32.34	32.34
Total Common Shares Outstanding	32.17	32.34	32.34
Working Capital	89,302	91,060	82,217
Book Value Per Share	6942.50	6560.17	5787.69
Tangible Book Value	116,697	121,771	108,786
Tangible Book Value Per Share	3627.49	3765.81	3363.40
Land	11,882	12,314	11,882
Buildings	72,196	74,703	76,582
Machinery	1,217	1,561	1,954

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