SemiFive 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
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	20,581	17,267	36,938	12,684
Short-Term Investments	36.93	14,704	14,602	-
Cash & Short-Term Investments	20,618	31,970	51,540	12,684
Cash Growth	-60.00%	-37.97%	306.35%	-
Accounts Receivable	14,163	9,958	12,160	16,974
Other Receivables	167.64	211.74	323.31	3,615
Receivables	14,331	10,170	12,483	20,590
Inventory	4,469	-	16.09	38.03
Prepaid Expenses	7,655	12,666	6,437	9,056
Other Current Assets	21,049	20,229	3,107	612.32
Total Current Assets	68,122	75,035	73,584	42,980
Property, Plant & Equipment	14,930	14,084	15,479	8,757
Long-Term Investments	2.59	1.73	0.48	4,500
Goodwill	75,232	78,165	70,352	48,278
Other Intangible Assets	8,378	9,735	10,896	30,180
Long-Term Deferred Tax Assets	24,332	25,244	22,252	-
Other Long-Term Assets	6,995	6,946	739.22	1,067
Total Assets	197,991	209,210	193,302	135,762
Accounts Payable	4,714	4,000	2,297	136.41
Accrued Expenses	37,639	22,950	7,819	5,209
Short-Term Debt	10,000	5,271	404,082	5,200
Current Portion of Long-Term Debt	266.66	266.66	266.66	266.66
Current Portion of Leases	2,110	1,742	1,650	-
Current Income Taxes Payable	57.58	17.02	111.95	27.56
Current Unearned Revenue	8.01	3.8	-	7,145
Other Current Liabilities	19,025	17,529	21,454	12,800
Total Current Liabilities	73,819	51,780	437,680	30,785
Long-Term Debt	444.44	644.44	911.1	1,178
Long-Term Leases	7,624	7,043	5,967	-
Pension & Post-Retirement Benefits	739.46	870.36	391.36	3,082
Other Long-Term Liabilities	5,695	8,976	2,633	1,486
Total Liabilities	88,322	69,313	447,581	36,530
Common Stock	28,269	28,269	157.6	156.86
Additional Paid-In Capital	640,727	640,727	2,417	174,547
Retained Earnings	-596,131	-560,008	-269,111	-75,779
Comprehensive Income & Other	36,804	30,909	12,258	-12.34
Total Common Equity	109,669	139,897	-254,279	98,912
Shareholders' Equity	109,669	139,897	-254,279	99,232
Total Liabilities & Equity	197,991	209,210	193,302	135,762
Total Debt	20,445	14,967	412,876	6,644
Net Cash (Debt)	173.01	17,003	-361,336	6,039
Net Cash Per Share	6.12	1163.57	-45990.23	-
Filing Date Shares Outstanding	28.26	28.27	0.16	0.16
Total Common Shares Outstanding	28.26	28.27	0.16	0.16
Working Capital	-5,698	23,255	-364,096	12,195
Book Value Per Share	3880.11	4948.80	-1613496.52	630594.08
Tangible Book Value	26,059	51,997	-335,527	20,454
Tangible Book Value Per Share	921.99	1839.38	-2129045.85	130402.97
Land	1,084	1,084	1,084	1,084
Buildings	1,382	1,382	1,382	1,382
Machinery	13,505	12,274	11,007	10,826

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