Fine M-Tec 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
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	8,300	15,671	22,708	37,793
Short-Term Investments	-	-	-	4,000
Cash & Short-Term Investments	8,300	15,671	22,708	41,793
Cash Growth	-55.80%	-30.99%	-45.67%	-
Accounts Receivable	23,648	31,974	23,220	19,514
Other Receivables	1,686	928.54	1,440	10,776
Receivables	29,994	34,105	25,765	36,769
Inventory	33,638	20,570	20,070	17,138
Prepaid Expenses	462.87	9,236	4,981	2,107
Other Current Assets	21,054	8,060	7,993	7,624
Total Current Assets	93,450	87,643	81,516	105,430
Property, Plant & Equipment	210,340	197,175	168,200	131,105
Long-Term Investments	25,035	27,665	23,174	8,141
Goodwill	-	-	-	770.47
Other Intangible Assets	7,523	7,573	7,286	9,474
Long-Term Accounts Receivable	0	-0	-0	-
Long-Term Deferred Tax Assets	459.58	3,394	-	-
Other Long-Term Assets	7,416	9,834	9,321	6,447
Total Assets	344,223	333,284	289,497	272,613
Accounts Payable	28,502	36,650	31,518	28,347
Accrued Expenses	2,692	3,766	3,012	2,539
Short-Term Debt	68,283	73,455	26,960	36,261
Current Portion of Long-Term Debt	8,233	4,298	23,448	3,526
Current Portion of Leases	21.37	26.57	8.04	732.63
Current Income Taxes Payable	419.56	303.92	2,206	502.8
Other Current Liabilities	10,818	13,757	12,441	16,562
Total Current Liabilities	118,970	132,256	99,593	88,470
Long-Term Debt	44,022	36,045	12,975	35,819
Long-Term Leases	6,997	14.03	12.38	19.25
Pension & Post-Retirement Benefits	491.61	0	0	0
Long-Term Deferred Tax Liabilities	-	-	1,446	4,414
Other Long-Term Liabilities	10,684	748.12	1,464	1,326
Total Liabilities	181,164	169,063	115,491	130,048
Common Stock	18,820	18,494	18,422	16,265
Additional Paid-In Capital	132,835	130,104	129,169	99,868
Retained Earnings	-21,746	-14,265	3,218	-7,131
Treasury Stock	-168.13	-168.13	-168.13	-168.13
Comprehensive Income & Other	9,307	5,521	-484.95	3,295
Total Common Equity	139,048	139,685	150,155	112,129
Minority Interest	24,011	24,535	23,850	30,435
Shareholders' Equity	163,059	164,221	174,006	142,564
Total Liabilities & Equity	344,223	333,284	289,497	272,613
Total Debt	127,557	113,839	63,404	76,358
Net Cash (Debt)	-119,257	-98,167	-40,696	-34,564
Net Cash Per Share	-3222.77	-2611.85	-1156.60	-1099.63
Filing Date Shares Outstanding	37.26	36.97	36.83	32.52
Total Common Shares Outstanding	37.26	36.97	36.83	32.52
Working Capital	-25,520	-44,613	-18,077	16,960
Book Value Per Share	3732.19	3778.07	4077.11	3448.46
Tangible Book Value	131,526	132,113	142,869	101,885
Tangible Book Value Per Share	3530.27	3573.24	3879.26	3133.41
Land	-	43,720	43,720	29,418
Buildings	-	77,355	67,543	54,491
Machinery	-	70,549	65,821	56,144
Construction In Progress	-	50,492	29,084	20,148

Source: S&P Global Market Intelligence. Standard template. Financial Sources.