Shaperon Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	864.82	15,369	6,471	4,328
Short-Term Investments	23,604	-	13,500	27,500
Cash & Short-Term Investments	24,469	15,369	19,971	31,828
Cash Growth	59.21%	-23.04%	-37.26%	-
Accounts Receivable	0.03	0	-0	0
Other Receivables	124.83	251.81	412.9	1,559
Receivables	124.86	251.81	412.9	1,559
Inventory	92.05	126.67	-	85.37
Prepaid Expenses	94.57	29.47	305.9	180.75
Other Current Assets	31.78	137.03	958.99	78.37
Total Current Assets	24,812	15,914	21,649	33,732
Property, Plant & Equipment	2,168	2,823	3,060	1,285
Other Intangible Assets	637.11	299.64	25.61	1.72
Long-Term Accounts Receivable	0	-0	-0	-0
Other Long-Term Assets	257.9	246.98	274.76	132.94
Total Assets	27,875	19,284	25,009	35,151
Accrued Expenses	339.97	277.95	229.44	1,481
Current Portion of Leases	209.42	275.69	294.17	178.06
Other Current Liabilities	1,430	1,557	2,738	2,218
Total Current Liabilities	1,980	2,110	3,261	3,876
Long-Term Leases	60.84	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	3,130	3,284	6,012	5,871
Common Stock	23,122	15,072	11,536	11,238
Additional Paid-In Capital	133,423	117,085	108,154	104,144
Retained Earnings	-132,371	-116,843	-101,916	-89,393
Comprehensive Income & Other	571.78	686.71	1,222	3,290
Shareholders' Equity	24,745	16,000	18,996	29,280
Total Liabilities & Equity	27,875	19,284	25,009	35,151
Total Debt	270.26	281.31	430.47	248.35
Net Cash (Debt)	24,199	15,088	19,540	31,580
Net Cash Growth	60.38%	-22.79%	-38.12%	-
Net Cash Per Share	748.03	559.86	851.66	1574.22
Filing Date Shares Outstanding	38.97	30.14	23.07	22.48
Total Common Shares Outstanding	38.97	30.14	23.07	22.48
Working Capital	22,833	13,804	18,387	29,856
Book Value Per Share	634.98	530.81	823.37	1302.67
Tangible Book Value	24,108	15,701	18,970	29,278
Tangible Book Value Per Share	618.63	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	438.79	525.9	474.16	160.63

Source: S&P Global Market Intelligence. Standard template. Financial Sources.