Shaperon Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022
Period Ending	Mar '25 Mar 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	2,205	15,369	6,471	4,328
Short-Term Investments	-	-	13,500	27,500
Cash & Short-Term Investments	11,307	15,369	19,971	31,828
Cash Growth	-23.83%	-23.04%	-37.26%	-
Accounts Receivable	0	0	-0	0
Other Receivables	133.39	251.81	412.9	1,559
Receivables	133.39	251.81	412.9	1,559
Inventory	126.67	126.67	-	85.37
Prepaid Expenses	262.27	29.47	305.9	180.75
Other Current Assets	148.15	137.03	958.99	78.37
Total Current Assets	11,977	15,914	21,649	33,732
Property, Plant & Equipment	2,551	2,823	3,060	1,285
Other Intangible Assets	350.42	299.64	25.61	1.72
Long-Term Accounts Receivable	0	-0	-0	-0
Other Long-Term Assets	252.67	246.98	274.76	132.94
Total Assets	15,131	19,284	25,009	35,151
Accrued Expenses	161.93	277.95	229.44	1,481
Current Portion of Leases	195.83	275.69	294.17	178.06
Other Current Liabilities	1,139	1,557	2,738	2,218
Total Current Liabilities	1,497	2,110	3,261	3,876
Long-Term Leases	-	5.61	136.29	70.29
Other Long-Term Liabilities	1,168	1,168	1,025	488.63
Total Liabilities	2,665	3,284	6,012	5,871
Common Stock	15,072	15,072	11,536	11,238
Additional Paid-In Capital	117,085	117,085	108,154	104,144
Retained Earnings	-120,372	-116,843	-101,916	-89,393
Comprehensive Income & Other	680.96	686.71	1,222	3,290
Shareholders' Equity	12,466	16,000	18,996	29,280
Total Liabilities & Equity	15,131	19,284	25,009	35,151
Total Debt	195.83	281.31	430.47	248.35
Net Cash (Debt)	11,111	15,088	19,540	31,580
Net Cash Growth	-23.06%	-22.79%	-38.12%	-
Net Cash Per Share	386.89	559.77	851.66	1574.22
Filing Date Shares Outstanding	30.16	30.14	23.07	22.48
Total Common Shares Outstanding	30.16	30.14	23.07	22.48
Working Capital	10,480	13,804	18,387	29,856
Book Value Per Share	413.40	530.81	823.37	1302.67
Tangible Book Value	12,116	15,701	18,970	29,278
Tangible Book Value Per Share	401.78	520.87	822.26	1302.59
Land	24.35	24.35	24.35	24.35
Buildings	181.6	181.6	181.6	181.6
Machinery	525.89	525.9	474.16	160.63

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