SD Biosensor Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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	230,221	366,780	177,424	482,383	1,872,944	881,593
Short-Term Investments	125,157	149,180	280,315	75,334	48,238	323,595
Trading Asset Securities	94,137	258,215	10,011	-	148,789	690,310
Cash & Short-Term Investments	449,515	774,175	467,750	557,717	2,069,971	1,895,499
Cash Growth	-40.94%	65.51%	-16.13%	-73.06%	9.21%	331.86%
Accounts Receivable	140,700	138,230	136,590	140,526	108,264	207,601
Other Receivables	-	23,812	25,216	5,483	879.37	8,342
Receivables	140,700	167,226	163,079	147,156	109,917	216,427
Inventory	246,775	222,115	232,170	195,621	254,663	353,248
Prepaid Expenses	-	45,654	48,139	41,430	37,918	43,946
Other Current Assets	76,323	23,645	27,257	23,045	44,796	97,668
Total Current Assets	913,314	1,232,814	938,393	964,970	2,517,266	2,606,788
Property, Plant & Equipment	446,474	439,487	485,610	551,500	468,635	207,128
Long-Term Investments	174,777	272,569	239,993	212,176	62,563	56,133
Goodwill	843,066	784,967	1,371,292	1,211,637	44,004	35,320
Other Intangible Assets	470,007	472,385	723,116	728,677	23,366	2,724
Long-Term Accounts Receivable	-	55.46	216.56	742.81	316.96	-0
Long-Term Deferred Tax Assets	20,560	17,589	16,912	14,683	38,175	18,030
Other Long-Term Assets	33,504	18,788	111,175	102,303	105,842	106,999
Total Assets	2,901,702	3,242,720	3,888,464	3,788,831	3,261,922	3,033,933

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Accounts Payable	40,231	51,753	49,274	31,875	45,251	134,631
Accrued Expenses	-	14,335	12,702	12,373	10,609	6,468
Short-Term Debt	5,757	309,218	4,345	4,973	6,358	170,700
Current Portion of Long-Term Debt	-	-	44.55	128,940	-	-
Current Portion of Leases	5,797	6,453	7,049	7,030	12,607	6,590
Current Income Taxes Payable	2,715	1,788	5,212	6,336	190,121	351,979
Other Current Liabilities	85,800	82,705	97,937	129,231	32,034	109,502
Total Current Liabilities	140,300	466,251	176,564	320,758	296,980	779,869
Long-Term Debt	266,678	346,845	586,300	461,831	147.43	274.92
Long-Term Leases	10,888	10,524	13,124	5,702	11,581	18,103
Pension & Post-Retirement Benefits	4,939	4,399	4,007	3,480	766.66	311.81
Long-Term Deferred Tax Liabilities	47,395	51,831	127,155	147,194	4.64	-
Other Long-Term Liabilities	25,741	26,004	49,035	18,319	5,661	3,165
Total Liabilities	495,941	905,854	956,184	957,285	315,141	801,724

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Common Stock	62,239	62,239	62,239	62,239	52,192	51,636
Additional Paid-In Capital	713,217	713,217	913,100	913,099	616,185	579,565
Retained Earnings	1,389,345	1,420,933	1,786,982	1,885,440	2,382,819	1,668,702
Treasury Stock	-52,860	-99,644	-118,117	-99,691	-99,691	-99,644
Comprehensive Income & Other	287,883	232,935	279,129	62,573	-7,202	19,092
Total Common Equity	2,399,824	2,329,681	2,923,334	2,823,660	2,944,301	2,219,351
Minority Interest	5,937	7,185	8,947	7,887	2,480	12,858
Shareholders' Equity	2,405,761	2,336,866	2,932,281	2,831,546	2,946,781	2,232,209
Total Liabilities & Equity	2,901,702	3,242,720	3,888,464	3,788,831	3,261,922	3,033,933

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Total Debt	289,120	673,040	610,862	608,476	30,694	195,668
Net Cash (Debt)	160,395	101,135	-143,112	-50,759	2,039,277	1,699,830
Net Cash Growth	-1.93%	-	-	-	19.97%	306.25%
Net Cash Per Share	1339.90	845.09	-1170.66	-457.86	20131.28	17430.38
Filing Date Shares Outstanding	120.18	119.62	120.62	122.35	102.25	101.14
Total Common Shares Outstanding	120.18	119.62	120.62	122.35	102.25	101.14
Working Capital	773,014	766,563	761,830	644,212	2,220,286	1,826,919
Book Value Per Share	19969.33	19475.81	24236.47	23079.02	28794.15	21943.04
Tangible Book Value	1,086,752	1,072,329	828,926	883,346	2,876,932	2,181,307
Tangible Book Value Per Share	9043.04	8964.52	6872.37	7219.97	28135.30	21566.89
Land	89,875	88,778	87,538	88,988	83,771	40,358
Buildings	127,173	145,845	92,958	132,470	58,144	36,449
Machinery	140,723	283,985	252,710	294,004	212,481	95,420
Construction In Progress	68,108	69,843	160,947	114,144	139,232	38,237