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	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	7,894	6,471	4,328
Short-Term Investments	12,500	13,500	27,500
Cash & Short-Term Investments	20,394	19,971	31,828
Cash Growth	-18.71%	-37.25%	-
Accounts Receivable	0	-0	0
Other Receivables	344.62	412.9	1,559
Receivables	344.62	412.9	1,559
Inventory	104.06	-	85.37
Prepaid Expenses	30.63	305.9	180.75
Other Current Assets	117.64	958.99	78.37
Total Current Assets	20,991	21,649	33,732
Property, Plant & Equipment	2,891	3,060	1,285
Other Intangible Assets	188.04	25.61	1.72
Long-Term Accounts Receivable	0	-0	-0
Other Long-Term Assets	245.31	274.76	132.94
Total Assets	24,315	25,009	35,151
Accrued Expenses	277.07	229.44	1,481
Current Portion of Leases	245.66	294.17	178.06
Other Current Liabilities	1,177	2,738	2,218
Total Current Liabilities	1,700	3,261	3,876
Long-Term Leases	23.46	136.29	70.29
Other Long-Term Liabilities	1,134	1,025	488.63
Total Liabilities	4,739	6,012	5,871
Common Stock	15,072	11,536	11,238
Additional Paid-In Capital	117,085	108,154	104,144
Retained Earnings	-113,423	-101,916	-89,393
Comprehensive Income & Other	841.97	1,222	3,290
Shareholders' Equity	19,576	18,996	29,280
Total Liabilities & Equity	24,315	25,009	35,151
Total Debt	269.12	430.47	248.35
Net Cash (Debt)	20,125	19,540	31,580
Net Cash Growth	-18.39%	-38.12%	-
Net Cash Per Share	800.17	851.65	1574.22
Filing Date Shares Outstanding	30.14	23.07	22.48
Total Common Shares Outstanding	30.14	23.07	22.48
Working Capital	19,291	18,387	29,856
Book Value Per Share	649.42	823.37	1302.67
Tangible Book Value	19,387	18,970	29,278
Tangible Book Value Per Share	643.18	822.26	1302.59
Land	24.35	24.35	24.35
Buildings	181.6	181.6	181.6
Machinery	524.9	474.16	160.63

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