SPSoft Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	11,387	6,588	12,568	1,885
Short-Term Investments	6,760	10,048	8,382	13,422
Trading Asset Securities	18,046	17,974	13,542	2,148
Cash & Short-Term Investments	36,194	34,611	34,493	17,454
Cash Growth	1.93%	0.34%	97.62%	-
Accounts Receivable	10,212	6,208	7,351	6,155
Other Receivables	612.02	643.79	1,017	599.26
Receivables	13,166	10,403	10,910	7,553
Prepaid Expenses	2,246	166.25	10.77	11.59
Other Current Assets	1,314	881.41	381.08	113.84
Total Current Assets	52,920	46,062	45,795	25,132
Property, Plant & Equipment	9,400	9,557	9,586	7,195
Long-Term Investments	6,014	7,393	3,924	2,880
Goodwill	10,265	10,265	10,265	3,652
Other Intangible Assets	3,084	3,175	2,542	927.97
Long-Term Accounts Receivable	244.85	317.24	606.8	-
Long-Term Deferred Tax Assets	1,352	1,382	1,600	-
Other Long-Term Assets	660.18	1,289	1,423	432.43
Total Assets	83,990	79,490	76,849	40,341
Accounts Payable	7,975	4,900	5,509	4,189
Accrued Expenses	485.19	706.33	3,560	113.47
Current Portion of Long-Term Debt	148.92	148.92	148.92	148.92
Current Portion of Leases	186.61	183.8	139.65	106.52
Current Income Taxes Payable	237.65	223.57	306.43	779.6
Current Unearned Revenue	5,146	1,850	587.06	225.36
Other Current Liabilities	1,210	2,089	2,581	900.07
Total Current Liabilities	15,390	10,102	12,832	6,463
Long-Term Debt	372.3	409.53	558.45	707.37
Long-Term Leases	270.08	328.2	417.58	85.2
Long-Term Deferred Tax Liabilities	697.3	955.21	387.88	358.61
Other Long-Term Liabilities	-0	-0	0	0
Total Liabilities	16,729	11,795	14,195	7,615
Common Stock	2,474	2,474	2,420	1,803
Additional Paid-In Capital	33,456	33,456	31,618	3,341
Retained Earnings	30,991	30,081	26,267	26,069
Treasury Stock	-2,263	-1,975	-23.22	-
Comprehensive Income & Other	2,603	3,659	2,372	1,514
Shareholders' Equity	67,261	67,695	62,653	32,726
Total Liabilities & Equity	83,990	79,490	76,849	40,341
Total Debt	977.9	1,070	1,265	1,048
Net Cash (Debt)	35,216	33,540	33,228	16,406
Net Cash Growth	2.80%	0.94%	102.53%	-
Net Cash Per Share	1332.33	1364.41	1429.98	910.20
Filing Date Shares Outstanding	31.37	24.42	24.2	17.93
Total Common Shares Outstanding	31.37	24.42	24.2	17.93
Working Capital	37,531	35,959	32,964	18,669
Book Value Per Share	2144.45	2772.22	2588.84	1825.18
Tangible Book Value	53,912	54,255	49,847	28,146
Tangible Book Value Per Share	1718.87	2221.84	2059.67	1569.75
Land	1,358	1,358	1,358	1,649
Buildings	4,845	4,845	4,788	-
Machinery	379.7	379.71	404.38	61.22
Construction In Progress	-	-	-	3,143

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