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	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	633.07	15,369	6,471	4,328
Short-Term Investments	3,046	-	13,500	27,500
Cash & Short-Term Investments	3,679	15,369	19,971	31,828
Cash Growth	-81.96%	-23.04%	-37.26%	-
Accounts Receivable	-0	0	-0	0
Other Receivables	132.65	251.81	412.9	1,559
Receivables	132.65	251.81	412.9	1,559
Inventory	340.09	126.67	-	85.37
Prepaid Expenses	147.66	29.47	305.9	180.75
Other Current Assets	56.58	137.03	958.99	78.37
Total Current Assets	4,356	15,914	21,649	33,732
Property, Plant & Equipment	2,319	2,823	3,060	1,285
Other Intangible Assets	566.09	299.64	25.61	1.72
Long-Term Accounts Receivable	-0	-0	-0	-0
Other Long-Term Assets	260.52	246.98	274.76	132.94
Total Assets	7,501	19,284	25,009	35,151
Accrued Expenses	198.91	277.95	229.44	1,481
Current Portion of Leases	191.63	275.69	294.17	178.06
Other Current Liabilities	1,248	1,557	2,738	2,218
Total Current Liabilities	1,639	2,110	3,261	3,876
Long-Term Leases	56.23	5.61	136.29	70.29
Pension & Post-Retirement Benefits	-	-	1,590	1,436
Other Long-Term Liabilities	1,090	1,168	1,025	488.63
Total Liabilities	2,785	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	-128,013	-116,843	-101,916	-89,393
Comprehensive Income & Other	572.41	686.71	1,222	3,290
Shareholders' Equity	4,717	16,000	18,996	29,280
Total Liabilities & Equity	7,501	19,284	25,009	35,151
Total Debt	247.86	281.31	430.47	248.35
Net Cash (Debt)	3,431	15,088	19,540	31,580
Net Cash Growth	-82.95%	-22.79%	-38.12%	-
Net Cash Per Share	127.27	559.77	851.66	1574.22
Filing Date Shares Outstanding	30.14	30.14	23.07	22.48
Total Common Shares Outstanding	30.14	30.14	23.07	22.48
Working Capital	2,717	13,804	18,387	29,856
Book Value Per Share	156.47	530.81	823.37	1302.67
Tangible Book Value	4,150	15,701	18,970	29,278
Tangible Book Value Per Share	137.69	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	436.97	525.9	474.16	160.63

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.