HPSP Co., Ltd. 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	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	123,050	61,287	43,324	130,015	54,235	36,443
Short-Term Investments	98,025	128,250	187,078	64,659	-	-
Cash & Short-Term Investments	221,075	189,538	230,402	194,674	54,235	36,443
Cash Growth	28.82%	-17.74%	18.35%	258.94%	48.82%	173.51%
Accounts Receivable	8,584	9,541	2,205	1,862	5,788	532.37
Other Receivables	1,916	7,132	10,044	1,540	679.35	303.47
Receivables	10,500	16,673	12,249	3,402	6,468	835.84
Inventory	18,939	23,116	24,224	33,893	17,543	8,473
Prepaid Expenses	-	5,747	3,740	8,052	5,093	1,578
Other Current Assets	7,699	2,637	5,221	5,027	3,544	1,541
Total Current Assets	258,213	237,712	275,836	245,047	86,884	48,871
Property, Plant & Equipment	49,505	50,395	42,161	12,810	3,238	2,449
Long-Term Investments	0	-0	0	0	0	0
Goodwill	223.39	223.39	223.39	223.39	223.39	223.39
Other Intangible Assets	2,084	1,912	1,483	39.15	46.55	118.68
Long-Term Deferred Tax Assets	491.08	213.18	-	797.42	543.19	444.97
Other Long-Term Assets	29,186	29,441	984.32	2,010	686.92	603.31
Total Assets	339,702	319,896	320,688	260,926	91,622	52,710
Accounts Payable	2,501	1,948	6,389	2,917	2,259	2,316
Accrued Expenses	-	7,298	3,945	6,622	5,631	1,573
Current Portion of Leases	777.45	853.78	978.21	966.34	654.2	476.17
Current Income Taxes Payable	8,728	16,044	12,628	16,100	8,666	4,943
Other Current Liabilities	43,015	14,815	17,615	36,818	19,105	7,750
Total Current Liabilities	55,021	40,960	41,555	63,424	36,315	17,058
Long-Term Leases	111.99	658.61	1,257	2,082	1,780	810.79
Pension & Post-Retirement Benefits	288.13	-	-	-	728.57	433.5
Long-Term Deferred Tax Liabilities	-	-	738.29	-	-	-
Other Long-Term Liabilities	404.25	366.84	57.46	48.81	49.72	17.4
Total Liabilities	55,826	41,986	43,607	65,555	38,873	18,319
Common Stock	41,749	41,607	41,422	10,145	8,355	2,071
Additional Paid-In Capital	61,417	61,218	59,044	84,087	8,383	13,281
Retained Earnings	254,605	253,433	174,755	96,020	29,734	14,711
Treasury Stock	-85,916	-89,444	-3,825	-	-	-
Comprehensive Income & Other	12,021	11,097	5,684	5,120	6,277	4,327
Total Common Equity	283,876	277,911	277,080	195,372	52,749	34,391
Shareholders' Equity	283,876	277,911	277,080	195,372	52,749	34,391
Total Liabilities & Equity	339,702	319,896	320,688	260,926	91,622	52,710
Total Debt	889.44	1,512	2,235	3,048	2,434	1,287
Net Cash (Debt)	220,185	188,025	228,167	191,626	51,801	35,156
Net Cash Growth	29.43%	-17.59%	19.07%	269.93%	47.35%	163.86%
Net Cash Per Share	2703.39	2255.87	2709.10	2470.60	2962.07	2062.57
Filing Date Shares Outstanding	80.76	80.37	82.71	81.16	16.59	15.02
Total Common Shares Outstanding	80.76	80.37	82.71	81.16	16.59	15.02
Working Capital	203,191	196,752	234,281	181,623	50,569	31,814
Book Value Per Share	3515.00	3458.09	3349.85	2407.27	3178.93	2290.34
Tangible Book Value	281,569	275,776	275,374	195,109	52,479	34,049
Tangible Book Value Per Share	3486.44	3431.52	3329.22	2404.04	3162.67	2267.56
Land	8,981	8,981	8,981	8,981	-	-
Buildings	18,894	18,894	-	-	-	-
Machinery	15,459	13,804	3,562	2,246	2,053	1,811
Construction In Progress	-	-	29,570	245.85	-	-

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