Sphere Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	4,167	1,515	5,349	7,571
Short-Term Investments	22.72	-	914.59	2,000
Trading Asset Securities	2,445	-	-	6,000
Cash & Short-Term Investments	6,635	1,515	6,264	15,571
Cash Growth	338.01%	-75.82%	-59.77%	-
Accounts Receivable	21,793	19,977	1,353	604.21
Other Receivables	260.84	93.23	94.52	111.57
Receivables	22,804	22,460	1,447	815.78
Inventory	10,479	1,460	881.17	21.55
Prepaid Expenses	900.82	-	313.82	30.42
Other Current Assets	34,139	703.34	1,048	461.13
Total Current Assets	74,958	26,138	9,954	16,900
Property, Plant & Equipment	343.07	146.6	6,620	2,564
Long-Term Investments	4,878	11,730	523	5,521
Other Intangible Assets	41.89	-	82.86	99.04
Long-Term Deferred Tax Assets	3,347	-	-	-
Other Long-Term Assets	11,789	66.82	1,853	1,050
Total Assets	95,357	38,082	19,033	26,134
Accounts Payable	11,628	11,872	-	23.35
Accrued Expenses	46.49	10.11	315.36	204.62
Short-Term Debt	12,331	1,887	3,125	5,400
Current Portion of Leases	162.31	44.02	1,248	1,037
Current Income Taxes Payable	33.77	3,213	-	-
Current Unearned Revenue	91.2	-	11.57	26.12
Other Current Liabilities	7,278	4,083	3,767	7,814
Total Current Liabilities	31,570	21,109	8,466	14,505
Long-Term Leases	133.48	87.44	479.67	1,223
Pension & Post-Retirement Benefits	-	29.87	765.55	422.98
Long-Term Deferred Tax Liabilities	-	664.98	-	-
Other Long-Term Liabilities	19.03	0	346.25	411.01
Total Liabilities	31,723	21,891	10,058	16,563
Common Stock	23,331	8,230	7,832	5,114
Additional Paid-In Capital	104,298	744.52	45,654	37,659
Retained Earnings	11,710	11,711	-44,678	-33,365
Treasury Stock	-6,032	-	-	-
Comprehensive Income & Other	-69,672	-4,495	167.1	162.95
Shareholders' Equity	63,634	16,191	8,975	9,571
Total Liabilities & Equity	95,357	38,082	19,033	26,134
Total Debt	12,627	2,018	4,852	7,661
Net Cash (Debt)	-5,992	-503.32	1,412	7,910
Net Cash Growth	-	-	-82.15%	-
Net Cash Per Share	-175.97	-30.53	134.48	775.99
Filing Date Shares Outstanding	33.87	22.04	15.66	10.23
Total Common Shares Outstanding	33.87	22.04	15.66	10.23
Working Capital	43,388	5,029	1,488	2,394
Book Value Per Share	1878.86	734.60	572.97	935.80
Tangible Book Value	63,592	16,191	8,892	9,472
Tangible Book Value Per Share	1877.62	734.60	567.68	926.12
Land	-	-	1,073	-
Buildings	-	-	2,286	-
Machinery	671.47	21.38	2,351	1,014

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.