Shaperon 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	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	3,272	6,471	4,328
Short-Term Investments	20,500	13,500	27,500
Cash & Short-Term Investments	23,772	19,971	31,828
Cash Growth	-25.31%	-37.25%	-
Accounts Receivable	0	-0	0
Other Receivables	231.38	412.9	1,559
Receivables	231.38	412.9	1,559
Inventory	104.06	-	85.37
Prepaid Expenses	23.81	305.9	180.75
Other Current Assets	126.05	958.99	78.37
Total Current Assets	24,258	21,649	33,732
Property, Plant & Equipment	3,059	3,060	1,285
Other Intangible Assets	126.25	25.61	1.72
Long-Term Accounts Receivable	-0	-0	-0
Other Long-Term Assets	237.06	274.76	132.94
Total Assets	27,680	25,009	35,151
Accrued Expenses	477.2	229.44	1,481
Current Portion of Leases	283.53	294.17	178.06
Other Current Liabilities	1,038	2,738	2,218
Total Current Liabilities	1,799	3,261	3,876
Long-Term Leases	67.64	136.29	70.29
Other Long-Term Liabilities	1,128	1,025	488.63
Total Liabilities	4,811	6,012	5,871
Common Stock	15,072	11,536	11,238
Additional Paid-In Capital	117,085	108,154	104,144
Retained Earnings	-110,578	-101,916	-89,393
Comprensive Income & Other	1,290	1,222	3,290
Shareholders' Equity	22,869	18,996	29,280
Total Liabilities & Equity	27,680	25,009	35,151
Total Debt	351.17	430.47	248.35
Net Cash (Debt)	23,421	19,540	31,580
Net Cash Growth	-25.84%	-38.12%	-
Net Cash Per Share	1003.71	851.65	1574.22
Filing Date Shares Outstanding	24.41	23.07	22.48
Total Common Shares Outstanding	24.41	23.07	22.48
Working Capital	22,459	18,387	29,856
Book Value Per Share	936.98	823.37	1302.67
Tangible Book Value	22,743	18,970	29,278
Tangible Book Value Per Share	931.81	822.26	1302.59
Land	24.35	24.35	24.35
Buildings	181.6	181.6	181.6
Machinery	504.58	474.16	160.63

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