LifeSemantics Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	19,343	5,349	7,571
Short-Term Investments	22.72	914.59	2,000
Trading Asset Securities	-	-	6,000
Cash & Short-Term Investments	19,366	6,264	15,571
Cash Growth	209.18%	-59.77%	-
Accounts Receivable	104.91	1,353	604.21
Other Receivables	66.03	94.52	111.57
Receivables	670.94	1,447	815.78
Inventory	3.06	881.17	21.55
Prepaid Expenses	291.6	313.82	30.42
Other Current Assets	11,823	1,048	461.13
Total Current Assets	32,154	9,954	16,900
Property, Plant & Equipment	509.32	6,620	2,564
Long-Term Investments	5,268	523	5,521
Other Intangible Assets	71.03	82.86	99.04
Other Long-Term Assets	6,639	1,853	1,050
Total Assets	44,641	19,033	26,134
Accounts Payable	-	-	23.35
Accrued Expenses	60.48	315.36	204.62
Short-Term Debt	3,474	3,125	5,400
Current Portion of Leases	185.31	1,248	1,037
Current Unearned Revenue	13.21	11.57	26.12
Other Current Liabilities	9,078	3,767	7,814
Total Current Liabilities	12,811	8,466	14,505
Long-Term Leases	237.78	479.67	1,223
Other Long-Term Liabilities	341.35	346.25	411.01
Total Liabilities	13,390	10,058	16,563
Common Stock	11,020	7,832	5,114
Additional Paid-In Capital	80,508	45,654	37,659
Retained Earnings	-60,444	-44,678	-33,365
Comprehensive Income & Other	167.1	167.1	162.95
Shareholders' Equity	31,251	8,975	9,571
Total Liabilities & Equity	44,641	19,033	26,134
Total Debt	3,897	4,852	7,661
Net Cash (Debt)	15,469	1,412	7,910
Net Cash Growth	995.88%	-82.15%	-
Net Cash Per Share	884.37	134.46	775.99
Filing Date Shares Outstanding	20.35	15.66	10.23
Total Common Shares Outstanding	20.35	15.66	10.23
Working Capital	19,343	1,488	2,394
Book Value Per Share	1535.40	572.97	935.80
Tangible Book Value	31,180	8,892	9,472
Tangible Book Value Per Share	1531.91	567.68	926.12
Land	-	1,073	-
Buildings	-	2,286	-
Machinery	644.03	2,351	1,014

Updated Mar 17, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.