Sapien Semiconductors 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	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	3,019	8,036	4,734	1,384	7,413	1,769
Short-Term Investments	24.85	23.01	5.81	143.47	-	-
Cash & Short-Term Investments	3,044	8,059	4,740	1,527	7,413	1,769
Cash Growth	-68.39%	70.02%	210.43%	-79.40%	319.10%	19.29%
Accounts Receivable	3,580	5,620	236.78	49.77	280.56	-
Other Receivables	0.35	26.72	13.75	0.26	53.99	-
Receivables	3,580	5,647	250.53	50.02	334.55	-
Inventory	809.45	296.24	286.59	1,869	-	-
Prepaid Expenses	590.9	427.47	249.28	222.59	6.42	24.36
Other Current Assets	1,600	352.19	49.27	10.86	44.15	47.24
Total Current Assets	9,624	14,782	5,576	3,679	7,798	1,840
Property, Plant & Equipment	14,589	15,162	15,506	1,974	279.09	153.55
Other Intangible Assets	917.15	1,045	160.73	182.07	117.19	69.73
Other Long-Term Assets	205.85	253.73	320.92	111.78	164.35	87
Total Assets	26,337	31,243	21,564	5,947	8,358	2,151
Accounts Payable	2,107	2,429	10.9	-	-	-
Accrued Expenses	616.23	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	1,018	424.18	176.39	11,622	121.98	33.72
Total Current Liabilities	10,978	4,954	882.1	12,433	837.37	599.64
Long-Term Debt	2,183	9,308	9,500	200	-	-
Long-Term Leases	50.79	59.21	18.44	9.2	-	-
Other Long-Term Liabilities	494.2	475.26	329.69	467.1	-	-
Total Liabilities	13,706	14,796	10,730	13,109	837.37	599.64
Common Stock	821.8	809.65	723.94	447.04	222.22	222.22
Additional Paid-In Capital	58,104	56,816	33,621	-169.49	6,845	897.38
Retained Earnings	-47,096	-42,275	-25,193	-12,082	370.67	392.98
Comprehensive Income & Other	847.33	1,096	1,682	1,029	0	-
Total Common Equity	12,631	16,447	10,833	-10,775	7,438	1,513
Shareholders' Equity	12,631	16,447	10,833	-7,162	7,521	1,551
Total Liabilities & Equity	26,337	31,243	21,564	5,947	8,358	2,151
Total Debt	9,435	9,550	9,525	349.02	500	500
Net Cash (Debt)	-6,391	-1,491	-4,785	1,178	6,913	1,269
Net Cash Growth	-	-	-	-82.96%	444.85%	29.11%
Net Cash Per Share	-783.51	-188.24	-793.68	264.38	3097.74	570.68
Filing Date Shares Outstanding	8.22	8.1	6.03	4.46	2.23	2.22
Total Common Shares Outstanding	8.22	8.1	6.03	4.46	2.23	2.22
Working Capital	-1,353	9,828	4,694	-8,754	6,960	1,241
Book Value Per Share	1537.14	2031.62	1797.06	-2418.43	3333.14	680.36
Tangible Book Value	11,713	15,401	10,673	-10,957	7,321	1,443
Tangible Book Value Per Share	1425.52	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	3,130	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.