Sapien Semiconductors 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	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	10,792	10,995	8,036	4,734	1,384	7,413
Short-Term Investments	26.16	25.5	23.01	5.81	143.47	-
Cash & Short-Term Investments	10,819	11,020	8,059	4,740	1,527	7,413
Cash Growth	7.10%	36.74%	70.02%	210.43%	-79.40%	319.10%
Accounts Receivable	2,182	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	2,183	1,986	5,647	250.53	50.02	334.55
Inventory	897.76	818.22	296.24	286.59	1,869	-
Prepaid Expenses	752.13	613.23	427.47	249.28	222.59	6.42
Other Current Assets	700.91	273.91	352.19	49.27	10.86	44.15
Total Current Assets	15,352	14,712	14,782	5,576	3,679	7,798
Property, Plant & Equipment	14,786	14,788	15,162	15,506	1,974	279.09
Long-Term Investments	999.9	999.9	-	-	-	-
Other Intangible Assets	847.59	886.4	1,045	160.73	182.07	117.19
Other Long-Term Assets	194.3	225.9	253.73	320.92	111.78	164.35
Total Assets	32,179	31,612	31,243	21,564	5,947	8,358
Accounts Payable	3,240	4,758	2,429	10.9	-	-
Accrued Expenses	850.96	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	34.67	34.67	24.3	6.3	139.82	-
Other Current Liabilities	4,932	3,043	424.18	176.39	11,622	121.98
Total Current Liabilities	16,224	16,217	4,954	882.1	12,433	837.37
Long-Term Debt	2,100	2,142	9,308	9,500	200	-
Long-Term Leases	37.27	43.7	59.21	18.44	9.2	-
Other Long-Term Liabilities	361.85	343.05	475.26	329.69	467.1	-
Total Liabilities	18,723	18,745	14,796	10,730	13,109	837.37
Common Stock	821.8	821.8	809.65	723.94	447.04	222.22
Additional Paid-In Capital	58,104	58,104	56,816	33,621	-169.49	6,845
Retained Earnings	-46,700	-47,063	-42,275	-25,193	-12,082	370.67
Treasury Stock	-47.1	-47.1	-47.1	-	-	-
Comprehensive Income & Other	1,277	1,052	1,143	1,682	1,029	0
Total Common Equity	13,456	12,867	16,447	10,833	-10,775	7,438
Shareholders' Equity	13,456	12,867	16,447	10,833	-7,162	7,521
Total Liabilities & Equity	32,179	31,612	31,243	21,564	5,947	8,358
Total Debt	9,338	9,387	9,550	9,525	349.02	500
Net Cash (Debt)	1,480	1,634	-1,491	-4,785	1,178	6,913
Net Cash Growth	151.28%	-	-	-	-82.96%	444.85%
Net Cash Per Share	179.97	199.50	-188.26	-793.68	264.38	3097.74
Filing Date Shares Outstanding	8.27	8.22	8.1	6.03	4.46	2.23
Total Common Shares Outstanding	8.27	8.22	8.1	6.03	4.46	2.23
Working Capital	-872.25	-1,505	9,828	4,694	-8,754	6,960
Book Value Per Share	1627.91	1565.95	2031.62	1797.06	-2418.43	3333.14
Tangible Book Value	12,608	11,981	15,401	10,673	-10,957	7,321
Tangible Book Value Per Share	1525.37	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	3,858	3,572	3,006	2,863	760.65	492.29
Construction In Progress	-	-	-	-	1,294	-