Sphere 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	3,838	19,343	5,349	7,571
Short-Term Investments	22.72	22.72	914.59	2,000
Trading Asset Securities	-	-	-	6,000
Cash & Short-Term Investments	3,861	19,366	6,264	15,571
Cash Growth	-24.35%	209.18%	-59.77%	-
Accounts Receivable	24,272	104.91	1,353	604.21
Other Receivables	220.06	66.03	94.52	111.57
Receivables	25,492	670.94	1,447	815.78
Inventory	10,720	3.06	881.17	21.55
Prepaid Expenses	654.63	291.6	313.82	30.42
Other Current Assets	57,564	11,823	1,048	461.13
Total Current Assets	98,293	32,154	9,954	16,900
Property, Plant & Equipment	3,215	509.32	6,620	2,564
Long-Term Investments	7,104	5,268	523	5,521
Other Intangible Assets	58.26	71.03	82.86	99.04
Other Long-Term Assets	11,695	6,639	1,853	1,050
Total Assets	120,364	44,641	19,033	26,134
Accounts Payable	12,858	-	-	23.35
Accrued Expenses	57.16	60.48	315.36	204.62
Short-Term Debt	17,224	3,474	3,125	5,400
Current Portion of Leases	187.8	185.31	1,248	1,037
Current Unearned Revenue	65.02	13.21	11.57	26.12
Other Current Liabilities	11,348	9,078	3,767	7,814
Total Current Liabilities	42,171	12,811	8,466	14,505
Long-Term Leases	160.4	237.78	479.67	1,223
Pension & Post-Retirement Benefits	26.63	-	765.55	422.98
Other Long-Term Liabilities	79.03	341.35	346.25	411.01
Total Liabilities	52,869	13,390	10,058	16,563
Common Stock	19,614	11,020	7,832	5,114
Additional Paid-In Capital	97,366	80,508	45,654	37,659
Retained Earnings	32,532	-60,444	-44,678	-33,365
Comprehensive Income & Other	-75,984	167.1	167.1	162.95
Shareholders' Equity	67,496	31,251	8,975	9,571
Total Liabilities & Equity	120,364	44,641	19,033	26,134
Total Debt	17,573	3,897	4,852	7,661
Net Cash (Debt)	-13,712	15,469	1,412	7,910
Net Cash Growth	-	995.88%	-82.15%	-
Net Cash Per Share	-446.11	884.07	134.48	775.99
Filing Date Shares Outstanding	35.43	22.04	15.66	10.23
Total Common Shares Outstanding	35.43	22.04	15.66	10.23
Working Capital	56,121	19,343	1,488	2,394
Book Value Per Share	1904.88	1417.93	572.97	935.80
Tangible Book Value	67,438	31,180	8,892	9,472
Tangible Book Value Per Share	1903.24	1414.71	567.68	926.12
Land	-	-	1,073	-
Buildings	-	-	2,286	-
Machinery	666.88	644.03	2,351	1,014

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.