E x h i b i t 9 9 . 1 P O S C O H O L D I N G S I N C . a n d S u b s i d i a r i e s C o n s o l i d a t e d F i n a n c i a l S t a t e m e n t s D e c e m b e r 3 1 , 2 0 2 3 a n d 2 0 2 2 ( W i t h I n d e p e n d e n t A u d i t o r s ' R e p o r t T h e r e o n ) Table of Contents Ta b l e o f C o n t e n t s Opinion We have audited the consolidated financial statements of POSCO HOLDINGS INC. and its subsidiaries (the "Company"), which comprise the consolidated statements of financial position as of D ...