SHIFT UP Corporation (KRX:462870)

SHIFT UP Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	131,966	289,250	116,136	12,416	6,403	7,953
Short-Term Investments	-	-	99.39	29.66	32,619	50,110
Trading Asset Securities	549,637	358,089	-	4,808	-	-
Cash & Short-Term Investments	681,603	647,339	116,236	17,253	39,022	58,063
Cash Growth	6.00%	456.92%	573.71%	-55.79%	-32.79%	170.05%
Accounts Receivable	144,534	102,306	59,892	51,689	1,202	3,162
Other Receivables	20,359	11,287	10.1	14.95	128.61	138.92
Receivables	165,027	113,701	60,638	51,748	1,331	3,301
Prepaid Expenses	9,013	7,132	326.94	207.69	-	-
Other Current Assets	2,390	-0	0	0	190.43	68.38
Total Current Assets	858,033	768,172	177,201	69,209	40,543	61,432
Property, Plant & Equipment	12,397	13,789	10,812	8,513	1,779	1,650
Long-Term Investments	76,343	13,637	250.65	238.62	1,774	787.26
Other Intangible Assets	1,978	2,969	575.65	469.89	230.72	263.08
Long-Term Accounts Receivable	-	-	-	125.92	-	-
Long-Term Deferred Tax Assets	4,049	2,785	13,532	11,222	-	-
Other Long-Term Assets	6,649	1,855	965.41	1,827	2,562	2,363
Total Assets	960,206	803,832	203,918	91,904	47,160	66,828
Accrued Expenses	41,262	2,424	1,956	818.17	675.53	736.09
Current Portion of Leases	2,713	2,844	2,072	1,225	-	-
Current Income Taxes Payable	21,417	8,476	1,715	2,389	-	-
Current Unearned Revenue	10,474	11,255	1,939	920.77	-	-
Other Current Liabilities	24,632	3,586	2,822	32,946	1,035	2,033
Total Current Liabilities	100,498	28,586	10,504	38,300	1,710	2,769
Long-Term Debt	-	-	2,520	8,996	-	-
Long-Term Leases	6,526	8,308	7,344	6,145	-	-
Long-Term Unearned Revenue	3,643	1,453	1,468	1,987	-	-
Other Long-Term Liabilities	1,240	1,080	327.75	383.94	29	29
Total Liabilities	111,907	39,428	22,165	55,812	1,739	2,798
Common Stock	11,792	11,667	7,767	561.8	560.85	558.15
Additional Paid-In Capital	532,239	527,437	95,896	60,622	71,750	71,750
Retained Earnings	351,852	219,071	71,097	-35,593	-27,142	-8,524
Comprehensive Income & Other	2,390	6,230	4,149	8,350	6.18	-
Total Common Equity	848,299	764,404	178,909	33,940	45,175	63,784
Shareholders' Equity	848,299	764,404	181,753	36,093	45,421	64,031
Total Liabilities & Equity	960,206	803,832	203,918	91,904	47,160	66,828
Total Debt	9,239	11,152	11,937	16,366	-	-
Net Cash (Debt)	672,364	636,187	104,299	887.06	39,022	58,063
Net Cash Growth	6.46%	509.96%	11657.81%	-97.73%	-32.79%	170.05%
Net Cash Per Share	11410.87	11430.01	1996.23	26.36	34950.78	50586.82
Filing Date Shares Outstanding	57.81	58.33	35.52	33.65	1.12	1.15
Total Common Shares Outstanding	57.81	58.33	35.52	33.65	1.12	1.15
Working Capital	757,535	739,586	166,697	30,909	38,833	58,664
Book Value Per Share	14674.48	13103.76	5037.39	1008.72	40461.66	55571.41
Tangible Book Value	846,322	761,435	178,333	33,471	44,944	63,521
Tangible Book Value Per Share	14640.27	13052.86	5021.19	994.76	40255.02	55342.20
Machinery	3,247	2,671	2,168	1,844	1,706	1,321

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