Sapien Semiconductors Inc. (KOSDAQ:452430)

Sapien Semiconductors Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	4,182	10,995	8,036	4,734	1,384	7,413
Short-Term Investments	26.84	25.5	23.01	5.81	143.47	-
Cash & Short-Term Investments	4,209	11,020	8,059	4,740	1,527	7,413
Cash Growth	-40.85%	36.74%	70.02%	210.43%	-79.40%	319.10%
Accounts Receivable	3,442	1,919	5,620	236.78	49.77	280.56
Other Receivables	0.75	67.75	26.72	13.75	0.26	53.99
Receivables	3,443	1,986	5,647	250.53	50.02	334.55
Inventory	1,537	818.22	296.24	286.59	1,869	-
Prepaid Expenses	524.36	613.23	427.47	249.28	222.59	6.42
Other Current Assets	409.5	273.91	352.19	49.27	10.86	44.15
Total Current Assets	10,122	14,712	14,782	5,576	3,679	7,798
Property, Plant & Equipment	14,645	14,788	15,162	15,506	1,974	279.09
Long-Term Investments	999.9	999.9	-	-	-	-
Other Intangible Assets	1,105	886.4	1,045	160.73	182.07	117.19
Other Long-Term Assets	189.02	225.9	253.73	320.92	111.78	164.35
Total Assets	27,061	31,612	31,243	21,564	5,947	8,358

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	526.07	4,758	2,429	10.9	-	-
Accrued Expenses	1,538	1,214	1,918	688.5	670.58	215.39
Short-Term Debt	-	-	-	-	-	500
Current Portion of Long-Term Debt	7,167	7,167	158.27	-	-	-
Current Portion of Leases	32.15	34.67	24.3	6.3	139.82	-
Other Current Liabilities	1,118	3,043	424.18	176.39	11,622	121.98
Total Current Liabilities	10,426	16,217	4,954	882.1	12,433	837.37
Long-Term Debt	2,058	2,142	9,308	9,500	200	-
Long-Term Leases	31.53	43.7	59.21	18.44	9.2	-
Other Long-Term Liabilities	589.87	343.05	475.26	329.69	467.1	-
Total Liabilities	13,106	18,745	14,796	10,730	13,109	837.37

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	825.54	821.8	809.65	723.94	447.04	222.22
Additional Paid-In Capital	58,606	58,104	56,816	33,621	-169.49	6,845
Retained Earnings	-46,596	-47,063	-42,275	-25,193	-12,082	370.67
Treasury Stock	-47.1	-47.1	-47.1	-	-	-
Comprehensive Income & Other	1,167	1,052	1,143	1,682	1,029	0
Total Common Equity	13,955	12,867	16,447	10,833	-10,775	7,438
Shareholders' Equity	13,955	12,867	16,447	10,833	-7,162	7,521
Total Liabilities & Equity	27,061	31,612	31,243	21,564	5,947	8,358

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	9,289	9,387	9,550	9,525	349.02	500
Net Cash (Debt)	-5,080	1,634	-1,491	-4,785	1,178	6,913
Net Cash Growth	-	-	-	-	-82.96%	444.85%
Net Cash Per Share	-618.67	199.50	-188.26	-793.68	264.38	3097.74
Filing Date Shares Outstanding	7.99	8.22	8.1	6.03	4.46	2.23
Total Common Shares Outstanding	7.99	8.22	8.1	6.03	4.46	2.23
Working Capital	-303.87	-1,505	9,828	4,694	-8,754	6,960
Book Value Per Share	1747.63	1565.95	2031.62	1797.06	-2418.43	3333.14
Tangible Book Value	12,850	11,981	15,401	10,673	-10,957	7,321
Tangible Book Value Per Share	1609.29	1458.07	1902.47	1770.40	-2459.29	3280.62
Land	4,663	4,663	4,663	4,663	-	-
Buildings	8,593	8,593	8,593	8,593	-	-
Machinery	3,959	3,572	3,006	2,863	760.65	492.29
Construction In Progress	-	-	-	-	1,294	-

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 2, 2026

Data Sources Report a data error