SPSoft 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
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	10,229	12,568	1,885
Short-Term Investments	2,097	8,382	13,422
Trading Asset Securities	23,852	13,542	2,148
Cash & Short-Term Investments	36,178	34,493	17,454
Cash Growth	11.85%	97.62%	-
Accounts Receivable	7,122	7,351	6,155
Other Receivables	384.65	1,017	599.26
Receivables	11,984	10,910	7,553
Prepaid Expenses	671.1	10.77	11.59
Other Current Assets	859.06	381.08	113.84
Total Current Assets	49,692	45,795	25,132
Property, Plant & Equipment	9,115	9,586	7,195
Long-Term Investments	6,092	3,924	2,880
Goodwill	11,565	10,265	3,652
Other Intangible Assets	2,138	2,542	927.97
Long-Term Accounts Receivable	389.63	606.8	-
Long-Term Deferred Tax Assets	1,390	1,600	-
Other Long-Term Assets	1,311	1,423	432.43
Total Assets	81,692	76,849	40,341
Accounts Payable	6,272	5,509	4,189
Accrued Expenses	1,488	3,560	113.47
Current Portion of Long-Term Debt	148.92	148.92	148.92
Current Portion of Leases	183.62	139.65	106.52
Current Income Taxes Payable	120.87	306.43	779.6
Current Unearned Revenue	2,539	587.06	225.36
Other Current Liabilities	1,790	2,581	900.07
Total Current Liabilities	12,542	12,832	6,463
Long-Term Debt	446.76	558.45	707.37
Long-Term Leases	432.43	417.58	85.2
Long-Term Deferred Tax Liabilities	742.87	387.88	358.61
Other Long-Term Liabilities	0	0	0
Total Liabilities	14,164	14,195	7,615
Common Stock	2,474	2,420	1,803
Additional Paid-In Capital	33,456	31,618	3,341
Retained Earnings	28,795	26,267	26,069
Treasury Stock	-23.22	-23.22	-
Comprehensive Income & Other	2,825	2,372	1,514
Shareholders' Equity	67,527	62,653	32,726
Total Liabilities & Equity	81,692	76,849	40,341
Total Debt	1,212	1,265	1,048
Net Cash (Debt)	34,966	33,228	16,406
Net Cash Growth	12.78%	102.53%	-
Net Cash Per Share	1450.94	1464.00	910.20
Filing Date Shares Outstanding	16.14	24.2	17.93
Total Common Shares Outstanding	16.14	24.2	17.93
Working Capital	37,149	32,964	18,669
Book Value Per Share	4183.29	2588.84	1825.18
Tangible Book Value	53,825	49,847	28,146
Tangible Book Value Per Share	3334.44	2059.67	1569.75
Land	1,358	1,358	1,649
Buildings	4,788	4,788	-
Machinery	361.3	404.38	61.22
Construction In Progress	-	-	3,143

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