Sapien Semiconductors Inc. (KOSDAQ:452430)

Sapien Semiconductors Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	7,091	8,036	4,734	1,384	7,413	1,769
Short-Term Investments	24.22	23.01	5.81	143.47	-	-
Cash & Short-Term Investments	7,115	8,059	4,740	1,527	7,413	1,769
Cash Growth	-31.44%	70.02%	210.43%	-79.40%	319.10%	19.29%
Accounts Receivable	722.46	5,620	236.78	49.77	280.56	-
Other Receivables	0.35	26.72	13.75	0.26	53.99	-
Receivables	722.81	5,647	250.53	50.02	334.55	-
Inventory	782.25	296.24	286.59	1,869	-	-
Prepaid Expenses	188.64	427.47	249.28	222.59	6.42	24.36
Other Current Assets	2,643	352.19	49.27	10.86	44.15	47.24
Total Current Assets	11,451	14,782	5,576	3,679	7,798	1,840
Property, Plant & Equipment	14,800	15,162	15,506	1,974	279.09	153.55
Other Intangible Assets	990.67	1,045	160.73	182.07	117.19	69.73
Other Long-Term Assets	211.43	253.73	320.92	111.78	164.35	87
Total Assets	27,453	31,243	21,564	5,947	8,358	2,151
Accounts Payable	1,912	2,429	10.9	-	-	-
Accrued Expenses	1,250	1,918	688.5	670.58	215.39	65.92
Short-Term Debt	-	158.27	-	-	500	500
Current Portion of Leases	34.67	24.3	6.3	139.82	-	-
Other Current Liabilities	971.82	424.18	176.39	11,622	121.98	33.72
Total Current Liabilities	11,335	4,954	882.1	12,433	837.37	599.64
Long-Term Debt	2,225	9,308	9,500	200	-	-
Long-Term Leases	57.72	59.21	18.44	9.2	-	-
Other Long-Term Liabilities	473.92	475.26	329.69	467.1	-	-
Total Liabilities	14,092	14,796	10,730	13,109	837.37	599.64
Common Stock	821.32	809.65	723.94	447.04	222.22	222.22
Additional Paid-In Capital	58,055	56,816	33,621	-169.49	6,845	897.38
Retained Earnings	-46,224	-42,275	-25,193	-12,082	370.67	392.98
Comprehensive Income & Other	756.43	1,096	1,682	1,029	0	-
Total Common Equity	13,361	16,447	10,833	-10,775	7,438	1,513
Shareholders' Equity	13,361	16,447	10,833	-7,162	7,521	1,551
Total Liabilities & Equity	27,453	31,243	21,564	5,947	8,358	2,151
Total Debt	9,484	9,550	9,525	349.02	500	500
Net Cash (Debt)	-2,369	-1,491	-4,785	1,178	6,913	1,269
Net Cash Growth	-	-	-	-82.96%	444.85%	29.11%
Net Cash Per Share	-292.11	-188.24	-793.68	264.38	3097.74	570.68
Filing Date Shares Outstanding	8.21	8.1	6.03	4.46	2.23	2.22
Total Common Shares Outstanding	8.21	8.1	6.03	4.46	2.23	2.22
Working Capital	115.88	9,828	4,694	-8,754	6,960	1,241
Book Value Per Share	1627.04	2031.62	1797.06	-2418.43	3333.14	680.36
Tangible Book Value	12,371	15,401	10,673	-10,957	7,321	1,443
Tangible Book Value Per Share	1506.41	1902.47	1770.40	-2459.29	3280.62	649.00
Land	4,663	4,663	4,663	-	-	-
Buildings	8,593	8,593	8,593	-	-	-
Machinery	3,101	3,006	2,863	760.65	492.29	225.62
Construction In Progress	-	-	-	1,294	-	-

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