SM Entertainment Balance Sheet

Financials in millions KRW. Fiscal year is January - December.

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	335,376	364,612	358,355	303,140	317,520	331,289
Short-Term Investments	264,764	247,309	118,809	186,387	209,820	176,549
Trading Asset Securities	-	2,333	1,818	11,093	6,718	10,025
Cash & Short-Term Investments	600,140	614,254	478,982	500,620	534,058	517,862
Cash Growth	14.58%	28.24%	-4.32%	-6.26%	3.13%	32.29%
Accounts Receivable	190,943	180,461	157,893	153,352	157,517	97,343
Other Receivables	-	75,067	89,371	107,513	-	-
Receivables	190,943	257,775	250,096	263,409	157,517	97,343
Inventory	23,062	23,906	28,074	25,555	20,445	14,406
Prepaid Expenses	-	40,231	23,740	23,524	26,389	21,608
Other Current Assets	166,026	44,324	32,041	38,739	103,035	102,084
Total Current Assets	980,172	980,489	812,933	851,846	841,445	753,303
Property, Plant & Equipment	116,561	151,178	156,197	159,137	169,243	166,180
Long-Term Investments	37,014	106,124	206,589	212,706	213,080	144,284
Goodwill	-	355,592	85,753	149,493	93,953	90,864
Other Intangible Assets	595,888	245,803	54,460	54,369	51,154	53,950
Long-Term Accounts Receivable	781.21	1,754	1,049	4,130	-	-
Long-Term Deferred Tax Assets	63,112	62,658	9,883	6,497	5,055	12,347
Other Long-Term Assets	216,476	101,116	89,980	101,385	89,093	94,015
Total Assets	2,010,004	2,007,711	1,419,108	1,540,974	1,463,023	1,314,942
Accounts Payable	190,971	211,043	210,248	211,416	213,823	169,215
Accrued Expenses	11,202	46,147	30,572	33,609	10,657	-
Short-Term Debt	14,209	5,167	5,407	42,221	8,513	3,658
Current Portion of Long-Term Debt	-	8,587	7,658	4,632	33.24	-
Current Portion of Leases	20,321	21,144	19,750	20,255	17,571	19,140
Current Income Taxes Payable	27,951	19,905	14,371	13,039	16,468	29,414
Current Unearned Revenue	-	72,673	57,875	38,900	37,917	31,471
Other Current Liabilities	246,338	112,555	138,692	155,226	162,464	147,786
Total Current Liabilities	510,993	497,220	484,573	519,297	467,445	400,686
Long-Term Debt	-	-	-	16.62	49.86	-
Long-Term Leases	59,888	63,088	69,496	76,169	80,747	91,902
Long-Term Unearned Revenue	-	4,174	1,254	144.13	1,404	1,458
Pension & Post-Retirement Benefits	2,594	1,966	2,603	1,746	465.14	2,684
Long-Term Deferred Tax Liabilities	64,217	65,576	15,270	19,030	15,313	16,011
Other Long-Term Liabilities	18,448	16,941	16,833	15,172	11,467	13,759
Total Liabilities	656,140	648,965	590,028	631,576	576,891	526,500
Common Stock	11,915	11,915	11,915	11,915	11,902	11,873
Additional Paid-In Capital	353,304	353,287	353,296	361,842	366,668	361,611
Retained Earnings	613,886	618,478	319,854	365,354	306,363	235,806
Treasury Stock	-	-	-39,322	-31,293	-4,840	-10,856
Comprehensive Income & Other	21,390	18,944	19,054	14,688	16,627	17,799
Total Common Equity	1,000,495	1,002,624	664,798	722,507	696,721	616,233
Minority Interest	353,368	356,122	164,282	186,891	189,411	172,209
Shareholders' Equity	1,353,863	1,358,746	829,080	909,398	886,132	788,442
Total Liabilities & Equity	2,010,004	2,007,711	1,419,108	1,540,974	1,463,023	1,314,942
Total Debt	94,418	97,985	102,311	143,294	106,915	114,700
Net Cash (Debt)	505,722	516,268	376,672	357,326	427,144	403,162
Net Cash Growth	28.23%	37.06%	5.41%	-16.35%	5.95%	20.28%
Net Cash Per Share	22087.69	22549.70	16348.20	15220.40	18089.39	17318.41
Filing Date Shares Outstanding	22.9	22.89	22.89	23.44	23.64	23.4
Total Common Shares Outstanding	22.9	22.89	22.89	23.44	23.64	23.4
Working Capital	469,179	483,269	328,361	332,549	373,999	352,617
Book Value Per Share	43687.19	43792.85	29037.20	30825.42	29466.74	26333.36
Tangible Book Value	404,607	401,229	524,585	518,645	551,614	471,419
Tangible Book Value Per Share	17667.41	17524.99	22912.94	22127.74	23329.66	20145.06
Land	-	30,127	28,852	28,160	36,661	23,448
Buildings	-	33,219	31,573	13,327	16,147	16,791
Machinery	-	52,832	49,129	45,068	33,015	30,811
Construction In Progress	-	40.25	90	8,046	14,456	9,381