Shaperon Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	1,070	864.82	15,369	6,471	4,328
Short-Term Investments	20,186	23,604	-	13,500	27,500
Cash & Short-Term Investments	21,257	24,469	15,369	19,971	31,828
Cash Growth	88.00%	59.21%	-23.04%	-37.26%	-
Accounts Receivable	0.25	0.03	0	-0	0
Other Receivables	248.8	124.83	251.81	412.9	1,559
Receivables	249.05	124.86	251.81	412.9	1,559
Inventory	89.24	92.05	126.67	-	85.37
Prepaid Expenses	89.92	94.57	29.47	305.9	180.75
Other Current Assets	167.21	31.78	137.03	958.99	78.37
Total Current Assets	21,852	24,812	15,914	21,649	33,732
Property, Plant & Equipment	1,919	2,168	2,823	3,060	1,285
Other Intangible Assets	668.68	637.11	299.64	25.61	1.72
Long-Term Accounts Receivable	-0	0	-0	-0	-0
Other Long-Term Assets	256.42	257.9	246.98	274.76	132.94
Total Assets	24,696	27,875	19,284	25,009	35,151
Accrued Expenses	165.22	339.97	277.95	229.44	1,481
Current Portion of Leases	181.7	209.42	275.69	294.17	178.06
Other Current Liabilities	2,003	1,430	1,557	2,738	2,218
Total Current Liabilities	2,350	1,980	2,110	3,261	3,876
Long-Term Leases	55.01	60.84	5.61	136.29	70.29
Pension & Post-Retirement Benefits	-	-	-	1,590	1,436
Other Long-Term Liabilities	1,090	1,090	1,168	1,025	488.63
Total Liabilities	3,494	3,130	3,284	6,012	5,871
Common Stock	23,122	23,122	15,072	11,536	11,238
Additional Paid-In Capital	133,423	133,423	117,085	108,154	104,144
Retained Earnings	-135,915	-132,371	-116,843	-101,916	-89,393
Comprehensive Income & Other	572.05	571.78	686.71	1,222	3,290
Shareholders' Equity	21,202	24,745	16,000	18,996	29,280
Total Liabilities & Equity	24,696	27,875	19,284	25,009	35,151
Total Debt	236.71	270.26	281.31	430.47	248.35
Net Cash (Debt)	21,020	24,199	15,088	19,540	31,580
Net Cash Growth	89.18%	60.38%	-22.79%	-38.12%	-
Net Cash Per Share	578.82	747.56	559.86	851.66	1574.22
Filing Date Shares Outstanding	46.02	46.24	30.14	23.07	22.48
Total Common Shares Outstanding	46.02	46.24	30.14	23.07	22.48
Working Capital	19,502	22,833	13,804	18,387	29,856
Book Value Per Share	460.69	535.11	530.81	823.37	1302.67
Tangible Book Value	20,533	24,108	15,701	18,970	29,278
Tangible Book Value Per Share	446.16	521.33	520.87	822.26	1302.59
Land	24.35	24.35	24.35	24.35	24.35
Buildings	181.6	181.6	181.6	181.6	181.6
Machinery	439.29	438.79	525.9	474.16	160.63