Sphere 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	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	13,821	19,343	5,349	7,571
Short-Term Investments	22.72	22.72	914.59	2,000
Trading Asset Securities	-	-	-	6,000
Cash & Short-Term Investments	13,844	19,366	6,264	15,571
Cash Growth	845.63%	209.18%	-59.77%	-
Accounts Receivable	19,369	104.91	1,353	604.21
Other Receivables	177.19	66.03	94.52	111.57
Receivables	20,946	670.94	1,447	815.78
Inventory	8,307	3.06	881.17	21.55
Prepaid Expenses	214.89	291.6	313.82	30.42
Other Current Assets	55,372	11,823	1,048	461.13
Total Current Assets	98,684	32,154	9,954	16,900
Property, Plant & Equipment	455.22	509.32	6,620	2,564
Long-Term Investments	7,104	5,268	523	5,521
Other Intangible Assets	61.27	71.03	82.86	99.04
Other Long-Term Assets	14,367	6,639	1,853	1,050
Total Assets	120,672	44,641	19,033	26,134
Accounts Payable	10,458	-	-	23.35
Accrued Expenses	63.39	60.48	315.36	204.62
Short-Term Debt	15,597	3,474	3,125	5,400
Current Portion of Leases	207.22	185.31	1,248	1,037
Current Unearned Revenue	45.08	13.21	11.57	26.12
Other Current Liabilities	11,928	9,078	3,767	7,814
Total Current Liabilities	39,084	12,811	8,466	14,505
Long-Term Leases	167.46	237.78	479.67	1,223
Pension & Post-Retirement Benefits	-	-	765.55	422.98
Other Long-Term Liabilities	79.25	341.35	346.25	411.01
Total Liabilities	49,863	13,390	10,058	16,563
Common Stock	19,614	11,020	7,832	5,114
Additional Paid-In Capital	97,366	80,508	45,654	37,659
Retained Earnings	35,845	-60,444	-44,678	-33,365
Comprehensive Income & Other	-75,984	167.1	167.1	162.95
Shareholders' Equity	70,809	31,251	8,975	9,571
Total Liabilities & Equity	120,672	44,641	19,033	26,134
Total Debt	15,972	3,897	4,852	7,661
Net Cash (Debt)	-2,128	15,469	1,412	7,910
Net Cash Growth	-	995.88%	-82.15%	-
Net Cash Per Share	-85.04	884.07	134.48	775.99
Filing Date Shares Outstanding	35.43	22.04	15.66	10.23
Total Common Shares Outstanding	35.43	22.04	15.66	10.23
Working Capital	59,600	19,343	1,488	2,394
Book Value Per Share	1998.39	1417.93	572.97	935.80
Tangible Book Value	70,748	31,180	8,892	9,472
Tangible Book Value Per Share	1996.66	1414.71	567.68	926.12
Land	-	-	1,073	-
Buildings	-	-	2,286	-
Machinery	663.44	644.03	2,351	1,014

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.