HPSP Co., Ltd. (HPSP) balance sheet

KOE · Technology · Semiconductors · 94 employees · CEO Choonheung Lee

Price: ₩42,950.00 +0.82%
Market cap: ₩3.49T
Enterprise value: ₩3.43T
Last report: Q2 '26 filed 2026-06-30
Next report: 2026-11-18 EPS est. ₩288.41

At the end of Q2 '26 HPSP Co., Ltd. (HPSP) held ₩213B in cash and short-term investments against ₩2.03B of debt incl. leases. Total assets ₩407B, total liabilities ₩93.6B, shareholders' equity ₩313B.

Balance sheet

Balance sheet	Q3 '23	Q4 '23	Q1 '24	Q2 '24	Q3 '24	Q4 '24	Q1 '25	Q2 '25	Q3 '25	Q4 '25	Q1 '26	Q2 '26
Assets
Cash & equivalents	₩46.5B	₩43.3B	₩60.6B	₩29.7B	₩73.4B	₩61.3B	₩96B	₩66.1B	₩123B	₩93.9B	₩93.9B	₩67.8B
Short-term investments	₩192B	₩187B	₩214B	₩183B	₩98.2B	₩128B	₩128B	₩104B	₩98B	₩147B	₩145B	₩145B
Receivables	₩7.9B	₩12.2B	₩7.78B	₩24.9B	₩6.61B	₩16.7B	₩7.67B	₩20.5B	₩10.5B	₩23.2B	₩17.6B	₩23B
Inventory	₩24B	₩24.2B	₩24.5B	₩27.9B	₩30B	₩23.1B	₩22.3B	₩17.5B	₩18.9B	₩16B	₩23.5B	₩41.9B
Other current assets	₩10.1B	₩1.55B	₩10.5B	₩13.1B	₩30.8B	₩1.04K	₩1K	₩8.71B	₩7.7B	₩8.52B	₩0	₩0
Current assets	₩280B	₩277B	₩318B	₩279B	₩239B	₩238B	₩264B	₩217B	₩258B	₩289B	₩297B	₩312B
Property, plant & equipment (net)	₩27.4B	₩42.2B	₩48.1B	₩46.5B	₩48B	₩50.4B	₩49.6B	₩50.1B	₩49.5B	₩48.7B	₩49.5B	₩51.3B
Long-term investments	-₩191B	₩1.48B	₩1.6B	-₩500	-₩50.3B	-₩128B	₩29.2B	₩29.1B	₩29.1B	₩29.1B	₩29B	₩29B
Goodwill	₩223M	₩223M	₩223M	₩223M	₩223M	₩223M	₩223M	₩223M	₩223M	₩223M	₩223M	₩223M
Intangible assets	₩970M	₩1.48B	₩1.54B	₩1.63B	₩1.89B	₩1.91B	₩1.96B	₩2.07B	₩2.08B	₩693M	₩283M	₩373M
Deferred tax assets	₩23.2M	₩626M	₩167M	₩0	₩225M	₩213M	₩488M	₩398M	₩491M	₩502M	₩539M	₩1.02B
Other non-current assets	₩192B	-₩499M	₩856M	₩554M	₩50.8B	₩158B	₩84.9M	₩82.3M	₩83M	₩1.5B	₩16.3B	₩13.5B
Non-current assets	₩29.5B	₩45.5B	₩51B	₩48.9B	₩50.8B	₩82.2B	₩81.6B	₩82B	₩81.5B	₩80.7B	₩95.8B	₩95.3B
Total assets	₩310B	₩323B	₩369B	₩328B	₩290B	₩320B	₩345B	₩299B	₩340B	₩370B	₩393B	₩407B
Liabilities
Accounts payable	₩1.98B	₩6.39B	₩3.64B	₩3.26B	₩3.35B	₩1.95B	₩1.82B	₩2.32B	₩2.5B	₩2.04B	₩6.42B	₩11.6B
Short-term debt	₩0	₩0	₩0	₩0	₩0	₩0	₩838M	₩774M	₩0	₩645M	₩767M	₩610M
Taxes payable	₩16B	₩14.9B	₩20.2B	₩10.5B	₩10.9B	₩16B	₩0	₩0	₩8.73B	₩0	₩0	₩0
Deferred revenue	₩23.2B	₩14.9B	₩20.2B	₩0	₩0	₩0	₩0	₩0	₩0	₩0	₩0	₩0
Other current liabilities	₩16.9B	₩18.6B	₩21.1B	₩13.9B	₩20.7B	₩16.1B	₩80.1B	₩14.7B	₩28.9B	₩48.8B	₩76.8B	₩65.2B
Current liabilities	₩42B	₩43.8B	₩61.6B	₩38B	₩47.3B	₩41B	₩97.6B	₩29.3B	₩55B	₩60.7B	₩97.8B	₩91.4B
Lease obligations (non-current)	₩1.56B	₩1.26B	₩1.11B	₩958M	₩728M	₩659M	₩468M	₩259M	₩112M	₩177M	₩1.39B	₩1.42B
Deferred tax liabilities	₩0	₩673M	₩0	₩130M	₩0	₩0	₩0	₩0	₩0	₩0	₩0	₩0
Other non-current liabilities	₩51.8M	₩57.5M	₩81M	₩31.5M	₩31.7M	₩367M	₩419M	₩543M	₩692M	₩557M	₩582M	₩754M
Non-current liabilities	₩1.61B	₩1.99B	₩1.19B	₩1.12B	₩759M	₩1.03B	₩887M	₩802M	₩804M	₩734M	₩1.97B	₩2.17B
Total liabilities	₩43.6B	₩45.8B	₩62.8B	₩39.1B	₩48B	₩42B	₩98.5B	₩30.1B	₩55.8B	₩61.5B	₩99.8B	₩93.6B
Equity
Common stock & paid-in capital	₩40.6B	₩41.4B	₩43.3B	₩41.5B	₩41.5B	₩41.6B	₩41.7B	₩41.7B	₩41.7B	₩41.8B	₩42B	₩42B
Retained earnings	₩168B	₩173B	₩194B	₩203B	₩220B	₩253B	₩213B	₩234B	₩255B	₩278B	₩198B	₩222B
Accumulated other comprehensive income	₩90.2B	₩7.32B	₩10B	₩12B	₩12.4B	₩13.5B	₩19B	₩20.6B	₩19.2B	-₩73.6B	₩21.8B	₩15.4B
Shareholders' equity	₩266B	₩277B	₩306B	₩289B	₩242B	₩278B	₩247B	₩269B	₩284B	₩308B	₩293B	₩313B
Debt
Total debt (incl. leases)	₩2.52B	₩2.24B	₩1.97B	₩1.76B	₩1.5B	₩1.51B	₩1.31B	₩1.03B	₩889M	₩822M	₩2.16B	₩2.03B
Net debt (debt - cash)	-₩44B	-₩41.1B	-₩58.6B	-₩28B	-₩71.9B	-₩59.8B	-₩94.7B	-₩65.1B	-₩122B	-₩93.1B	-₩91.8B	-₩65.7B

Balance sheet	FY17	FY18	FY19	FY20	FY21	FY22	FY23	FY24	FY25
Assets
Cash & equivalents	₩20.3B	₩5.29B	₩13.3B	₩36.4B	₩54.2B	₩130B	₩43.3B	₩61.3B	₩93.9B
Short-term investments	₩0	₩770M	₩6.58M	₩0	₩0	₩64.7B	₩187B	₩128B	₩145B
Receivables	₩2.94B	₩336M	₩3.94B	₩836M	₩6.47B	₩3.4B	₩12.2B	₩16.7B	₩25.6B
Inventory	₩2.01B	₩4.78B	₩5.62B	₩8.47B	₩17.5B	₩33.9B	₩24.2B	₩23.1B	₩16B
Other current assets	₩409M	₩0	₩0	₩836M	₩375	₩510	₩1.55B	₩880	₩8.52B
Current assets	₩25.7B	₩11.4B	₩24.7B	₩48.9B	₩86.9B	₩245B	₩277B	₩238B	₩289B
Property, plant & equipment (net)	₩897M	₩765M	₩658M	₩2.45B	₩3.24B	₩12.8B	₩42.2B	₩50.4B	₩48.7B
Long-term investments	₩0	₩0	₩0	₩603M	₩687M	-₩64.4B	₩160	-₩128B	₩29.1B
Goodwill	₩292M	₩223M	₩155M	₩223M	₩223M	₩223M	₩223M	₩223M	₩223M
Intangible assets	₩349M	₩0	₩342M	₩119M	₩46.6M	₩39.1M	₩1.48B	₩1.91B	₩693M
Deferred tax assets	₩0	₩0	₩0	₩445M	₩543M	₩797M	₩626M	₩213M	₩502M
Other non-current assets	₩55.8M	₩823M	₩447M	₩360	-₩240	₩66.4B	₩984M	₩158B	₩1.5B
Non-current assets	₩1.59B	₩1.81B	₩1.6B	₩3.84B	₩4.74B	₩15.9B	₩45.5B	₩82.2B	₩80.7B
Total assets	₩27.2B	₩13.2B	₩26.3B	₩52.7B	₩91.6B	₩261B	₩321B	₩320B	₩370B
Liabilities
Accounts payable	₩172M	₩0	₩1.03B	₩2.32B	₩2.26B	₩2.92B	₩6.39B	₩1.95B	₩2.04B
Accrued expenses	₩447M	₩0	₩0	₩0	₩0	₩0	₩0	₩0	₩0
Short-term debt	₩0	₩0	₩2.18B	₩0	₩0	₩0	₩0	₩854M	₩0
Taxes payable	₩0	₩0	₩2.18B	₩4.94B	₩8.67B	₩16.1B	₩14.9B	₩16B	₩0
Deferred revenue	₩0	₩778M	₩6.22M	₩3.34B	₩11.5B	₩23.5B	₩0	₩0	₩0
Other current liabilities	₩5.1B	₩334M	₩2.74B	₩6.49B	₩19.2B	₩32B	₩18.6B	₩15.3B	₩48.8B
Current liabilities	₩5.72B	₩1.11B	₩5.96B	₩17.1B	₩36.3B	₩63.4B	₩43.8B	₩41B	₩60.7B
Lease obligations (non-current)	₩0	₩0	₩0	₩811M	₩1.78B	₩2.08B	₩1.26B	₩659M	₩177M
Deferred revenue (non-current)	₩0	₩0	₩0	₩279M	₩39.9M	-₩772M	₩0	₩0	₩0
Deferred tax liabilities	₩0	₩0	₩0	₩172M	₩738M	₩821M	₩673M	₩0	₩0
Other non-current liabilities	₩480K	₩11.7M	₩0	₩451M	₩200	₩48.8M	₩57.5M	₩367M	₩557M
Non-current liabilities	₩480K	₩11.7M	₩0	₩1.26B	₩2.56B	₩2.13B	₩1.99B	₩1.03B	₩734M
Total liabilities	₩5.72B	₩1.12B	₩5.96B	₩18.3B	₩38.9B	₩65.6B	₩43.6B	₩42B	₩61.5B
Equity
Common stock & paid-in capital	₩1B	₩1B	₩1B	₩2.07B	₩8.35B	₩10.1B	₩41.4B	₩41.6B	₩41.8B
Retained earnings	₩10.3B	₩185M	₩8.35B	₩14.7B	₩29.7B	₩96B	₩173B	₩253B	₩278B
Accumulated other comprehensive income	₩0	₩690M	₩699M	₩15.4B	₩16.7B	₩94.2B	₩7.32B	₩13.5B	-₩73.6B
Shareholders' equity	₩21.5B	₩12.1B	₩20.3B	₩34.4B	₩52.7B	₩195B	₩277B	₩278B	₩308B
Debt
Total debt (incl. leases)	₩0	₩0	₩0	₩1.29B	₩2.43B	₩3.05B	₩2.24B	₩1.51B	₩822M
Net debt (debt - cash)	-₩20.3B	-₩5.29B	-₩13.3B	-₩35.2B	-₩51.8B	-₩127B	-₩41.1B	-₩59.8B	-₩93.1B

Standardised from the company's filings; outflows and costs keep the sign the provider reports. Hover a period for its end date. Amounts in KRW.

Cash, investments and debt

quarter ends

The other statements

Income statementRevenue, costs, operating income, net income and EPSOpen Cash flowOperating cash flow, capex, free cash flow, buybacks and dividendsOpen

Sources

Statements, segment revenue, metrics and estimates are standardised from the company's filings.

Data as of 2026-11-02