HPSP Co., Ltd. (KOSDAQ:403870)

HPSP Co., Ltd. Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	67,766	93,941	61,287	43,324	130,015	54,235
Short-Term Investments	145,067	145,000	128,250	187,078	64,659	-
Cash & Short-Term Investments	212,833	238,941	189,538	230,402	194,674	54,235
Cash Growth	24.90%	26.06%	-17.74%	18.35%	258.94%	48.82%
Accounts Receivable	18,766	23,153	9,541	2,205	1,862	5,788
Other Receivables	4,189	2,470	7,132	10,044	1,540	679.35
Receivables	22,954	25,624	16,673	12,249	3,402	6,468
Inventory	41,909	15,957	23,116	24,224	33,893	17,543
Prepaid Expenses	-	6,199	5,747	3,740	8,052	5,093
Other Current Assets	33,989	2,317	2,637	5,221	5,027	3,544
Total Current Assets	311,686	289,038	237,712	275,836	245,047	86,884
Property, Plant & Equipment	51,278	48,685	50,395	42,161	12,810	3,238
Long-Term Investments	12,216	0	-0	0	0	0
Goodwill	223.39	223.39	223.39	223.39	223.39	223.39
Other Intangible Assets	372.88	692.89	1,912	1,483	39.15	46.55
Long-Term Deferred Tax Assets	1,024	501.5	213.18	-	797.42	543.19
Other Long-Term Assets	30,223	30,567	29,441	984.32	2,010	686.92
Total Assets	407,024	369,707	319,896	320,688	260,926	91,622

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	11,568	2,040	1,948	6,389	2,917	2,259
Accrued Expenses	-	13,671	7,298	3,945	6,622	5,631
Current Portion of Leases	609.73	645.43	853.78	978.21	966.34	654.2
Current Income Taxes Payable	14,015	9,256	16,044	12,628	16,100	8,666
Other Current Liabilities	65,197	35,131	14,815	17,615	36,818	19,105
Total Current Liabilities	91,389	60,743	40,960	41,555	63,424	36,315
Long-Term Leases	1,420	176.77	658.61	1,257	2,082	1,780
Pension & Post-Retirement Benefits	171.2	-	-	-	-	728.57
Long-Term Deferred Tax Liabilities	-	-	-	738.29	-	-
Other Long-Term Liabilities	582.36	557.12	366.84	57.46	48.81	49.72
Total Liabilities	93,563	61,476	41,986	43,607	65,555	38,873

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	42,000	41,805	41,607	41,422	10,145	8,355
Additional Paid-In Capital	63,708	62,112	61,218	59,044	84,087	8,383
Retained Earnings	233,115	277,921	253,433	174,755	96,020	29,734
Treasury Stock	-29,541	-85,885	-89,444	-3,825	-	-
Comprehensive Income & Other	4,180	12,278	11,097	5,684	5,120	6,277
Total Common Equity	313,462	308,231	277,911	277,080	195,372	52,749
Shareholders' Equity	313,462	308,231	277,911	277,080	195,372	52,749
Total Liabilities & Equity	407,024	369,707	319,896	320,688	260,926	91,622

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	2,030	822.19	1,512	2,235	3,048	2,434
Net Cash (Debt)	210,804	238,119	188,025	228,167	191,626	51,801
Net Cash Growth	24.46%	26.64%	-17.59%	19.07%	269.93%	47.35%
Net Cash Per Share	2591.76	2928.72	2255.51	2709.10	2470.60	2962.07
Filing Date Shares Outstanding	81.44	80.87	80.37	82.71	81.16	16.59
Total Common Shares Outstanding	81.44	80.87	80.37	82.71	81.16	16.59
Working Capital	220,297	228,295	196,752	234,281	181,623	50,569
Book Value Per Share	3848.85	3811.23	3458.09	3349.85	2407.27	3178.93
Tangible Book Value	312,865	307,314	275,776	275,374	195,109	52,479
Tangible Book Value Per Share	3841.53	3799.90	3431.52	3329.22	2404.04	3162.67
Land	8,981	8,981	8,981	8,981	8,981	-
Buildings	18,894	18,894	18,894	-	-	-
Machinery	15,673	15,568	13,804	3,562	2,246	2,053
Construction In Progress	2,773	-	-	29,570	245.85	-

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 3, 2026

Data Sources Report a data error