Business
Samsung Biologics : 2025 FY Audited Financial Statements (Consolidated)
Samsung Biologics : 2025 FY Audited Financial Statements
About this update from Samsung Biologics Co., Ltd.
[{"type":"text","content":" Samsung Biologics Co., Ltd. and Subsidiaries Consolidated Financial Statements December 31, 2025 and 2024 Samsung Biologics Co., Ltd. and Subsidiaries Index December 31, 2025 and 2024 Page(s) Independent Auditors' Report ……………………………………………………………………… 1 - 4 Consolidated Financial Statements Consolidated Statements of Financial Position……….…………….…………….…………….… 5 - 6 Consolidated Statements of Comprehensive Income.…………….…………….……………..... 7 Consolidated Statements of Changes in Equity.…………….…………….…………….….…… 8 Consolidated Statements of Cash Flows……………….…………….…………….……………. 9 Notes to the Consolidated Financial Statements ………………….…………….…………….. 10 - 92 Independent Auditors' Report on Internal Control over Financial Reporting for Consolidation Purposes ……………………………………………………………………………… Management's Report on the Effectiveness of Internal Control over Financial Reporting for Consolidation Purposes ………………………………………………………………………… 93 - 94 95 - 98 152, Teheran-ro, Gangnam-gu, Seoul 06236 (Yeoksam-dong, Gangnam Finance Center 27th Floor) Republic of Korea Independent Auditors' Report Based on a report originally issued in Korean To the Shareholders and Board of Directors of Samsung Biologics Co., Ltd Opinion We have audited the consolidated financial statements of Samsung Biologics Co., Ltd and its subsidiaries (\"the Group\"), which comprise the consolidated statement of financial position as of December 31, 2025 and the consolidated statements of comprehensive income, changes in equity and cash flows for the year then ended, and notes, including material accounting policies. In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Group as of December 31, 2025, and its consolidated financial performance and its consolidated cash flows for the year then ended in accordance with Korean International Financial Reporting Standards (\"K-IFRS\"). We also have audited, in accordance with Korean Standards on Auditing (KSAs), the Group's Internal Control over Financial Reporting for Consolidation Purposes (\"ICFR\") as of December 31, 2025 based on the criteria established in Conceptual Framework for Designing and Operating Internal Control over Financial Reporting issued by the Operating Committee of Internal Control over Financial Reporting in the Republic of Kor...