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	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	16,337	12,568	1,885
Short-Term Investments	2,061	8,382	13,422
Trading Asset Securities	15,539	13,542	2,148
Cash & Short-Term Investments	33,937	34,493	17,454
Cash Growth	94.44%	97.62%	-
Accounts Receivable	8,197	7,351	6,155
Other Receivables	451.88	1,017	599.26
Receivables	13,987	10,910	7,553
Prepaid Expenses	1,193	10.77	11.59
Other Current Assets	1,452	381.08	113.84
Total Current Assets	50,570	45,795	25,132
Property, Plant & Equipment	9,250	9,586	7,195
Long-Term Investments	6,049	3,924	2,880
Goodwill	10,265	10,265	3,652
Other Intangible Assets	2,270	2,542	927.97
Long-Term Accounts Receivable	462.02	606.8	-
Long-Term Deferred Tax Assets	1,484	1,600	-
Other Long-Term Assets	1,425	1,423	432.43
Total Assets	81,774	76,849	40,341
Accounts Payable	7,922	5,509	4,189
Accrued Expenses	1,515	3,560	113.47
Current Portion of Long-Term Debt	148.92	148.92	148.92
Current Portion of Leases	140.96	139.65	106.52
Current Income Taxes Payable	210.99	306.43	779.6
Current Unearned Revenue	2,281	587.06	225.36
Other Current Liabilities	1,600	2,581	900.07
Total Current Liabilities	13,818	12,832	6,463
Long-Term Debt	483.99	558.45	707.37
Long-Term Leases	402.05	417.58	85.2
Long-Term Deferred Tax Liabilities	718.81	387.88	358.61
Other Long-Term Liabilities	0	0	0
Total Liabilities	15,423	14,195	7,615
Common Stock	2,474	2,420	1,803
Additional Paid-In Capital	33,456	31,618	3,341
Retained Earnings	27,665	26,267	26,069
Treasury Stock	-23.22	-23.22	-
Comprehensive Income & Other	2,780	2,372	1,514
Shareholders' Equity	66,352	62,653	32,726
Total Liabilities & Equity	81,774	76,849	40,341
Total Debt	1,176	1,265	1,048
Net Cash (Debt)	32,762	33,228	16,406
Net Cash Growth	99.69%	102.53%	-
Net Cash Per Share	1335.45	1464.00	910.20
Filing Date Shares Outstanding	24.74	24.2	17.93
Total Common Shares Outstanding	24.74	24.2	17.93
Working Capital	36,752	32,964	18,669
Book Value Per Share	2681.81	2588.84	1825.18
Tangible Book Value	53,817	49,847	28,146
Tangible Book Value Per Share	2175.17	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.