It is almost the same. VS. It is almost same.

It is almost the same. VS. It is almost same.

'the same' functions the same as 'happy' in 'I am happy' as a predicative adjective, so 'almost' modifies 'the same' like 'very' modifies 'happy' in 'I am very happy'? Or 'the same' is a pronoun and then what does 'the same' modify? Thank you so much as usual and have a good day and take good care.