LifeSemantics Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022
Period Ending	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	5,081	5,349	7,571
Short-Term Investments	22.72	914.59	2,000
Trading Asset Securities	-	-	6,000
Cash & Short-Term Investments	5,103	6,264	15,571
Cash Growth	-46.60%	-59.77%	-
Accounts Receivable	570.07	1,353	604.21
Other Receivables	124.89	94.52	111.57
Receivables	694.96	1,447	815.78
Inventory	2,068	881.17	21.55
Prepaid Expenses	214.36	313.82	30.42
Other Current Assets	878.8	1,048	461.13
Total Current Assets	8,959	9,954	16,900
Property, Plant & Equipment	5,533	6,620	2,564
Long-Term Investments	1,082	523	5,521
Other Intangible Assets	74.76	82.86	99.04
Other Long-Term Assets	520.63	1,853	1,050
Total Assets	16,170	19,033	26,134
Accounts Payable	234.92	-	23.35
Accrued Expenses	80.95	315.36	204.62
Short-Term Debt	2,783	3,125	5,400
Current Portion of Leases	251.28	1,248	1,037
Current Unearned Revenue	14.84	11.57	26.12
Other Current Liabilities	2,333	3,767	7,814
Total Current Liabilities	5,698	8,466	14,505
Long-Term Leases	381.19	479.67	1,223
Other Long-Term Liabilities	237.35	346.25	411.01
Total Liabilities	7,251	10,058	16,563
Common Stock	9,997	7,832	5,114
Additional Paid-In Capital	51,190	45,654	37,659
Retained Earnings	-52,436	-44,678	-33,365
Comprehensive Income & Other	167.1	167.1	162.95
Shareholders' Equity	8,919	8,975	9,571
Total Liabilities & Equity	16,170	19,033	26,134
Total Debt	3,415	4,852	7,661
Net Cash (Debt)	1,688	1,412	7,910
Net Cash Growth	50.53%	-82.15%	-
Net Cash Per Share	110.87	134.48	775.99
Filing Date Shares Outstanding	19.99	15.66	10.23
Total Common Shares Outstanding	19.99	15.66	10.23
Working Capital	3,262	1,488	2,394
Book Value Per Share	446.07	572.97	935.80
Tangible Book Value	8,844	8,892	9,472
Tangible Book Value Per Share	442.33	567.68	926.12
Land	1,124	1,073	-
Buildings	2,394	2,286	-
Machinery	1,931	2,351	1,014

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