SPSoft Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	6,588	12,568	1,885
Short-Term Investments	10,048	8,382	13,422
Trading Asset Securities	17,974	13,542	2,148
Cash & Short-Term Investments	34,611	34,493	17,454
Cash Growth	0.34%	97.62%	-
Accounts Receivable	6,208	7,351	6,155
Other Receivables	643.79	1,017	599.26
Receivables	10,403	10,910	7,553
Prepaid Expenses	166.25	10.77	11.59
Other Current Assets	881.41	381.08	113.84
Total Current Assets	46,062	45,795	25,132
Property, Plant & Equipment	9,557	9,586	7,195
Long-Term Investments	7,393	3,924	2,880
Goodwill	10,265	10,265	3,652
Other Intangible Assets	3,175	2,542	927.97
Long-Term Accounts Receivable	317.24	606.8	-
Long-Term Deferred Tax Assets	1,382	1,600	-
Other Long-Term Assets	1,289	1,423	432.43
Total Assets	79,490	76,849	40,341
Accounts Payable	4,900	5,509	4,189
Accrued Expenses	706.33	3,560	113.47
Current Portion of Long-Term Debt	148.92	148.92	148.92
Current Portion of Leases	183.8	139.65	106.52
Current Income Taxes Payable	223.57	306.43	779.6
Current Unearned Revenue	1,850	587.06	225.36
Other Current Liabilities	2,089	2,581	900.07
Total Current Liabilities	10,102	12,832	6,463
Long-Term Debt	409.53	558.45	707.37
Long-Term Leases	328.2	417.58	85.2
Long-Term Deferred Tax Liabilities	955.21	387.88	358.61
Other Long-Term Liabilities	-0	0	0
Total Liabilities	11,795	14,195	7,615
Common Stock	2,474	2,420	1,803
Additional Paid-In Capital	33,456	31,618	3,341
Retained Earnings	30,081	26,267	26,069
Treasury Stock	-1,975	-23.22	-
Comprehensive Income & Other	3,659	2,372	1,514
Shareholders' Equity	67,695	62,653	32,726
Total Liabilities & Equity	79,490	76,849	40,341
Total Debt	1,070	1,265	1,048
Net Cash (Debt)	33,540	33,228	16,406
Net Cash Growth	0.94%	102.53%	-
Net Cash Per Share	1362.94	1429.98	910.20
Filing Date Shares Outstanding	49.95	24.2	17.93
Total Common Shares Outstanding	49.95	24.2	17.93
Working Capital	35,959	32,964	18,669
Book Value Per Share	1355.21	2588.84	1825.18
Tangible Book Value	54,255	49,847	28,146
Tangible Book Value Per Share	1086.16	2059.67	1569.75
Land	1,358	1,358	1,649
Buildings	4,845	4,788	-
Machinery	379.71	404.38	61.22
Construction In Progress	-	-	3,143

Source: S&P Capital IQ. Standard template. Financial Sources.