Bio Plus Co., Ltd (KOSDAQ: 099430)

Bio Plus Income Statement

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Operating Revenue	54,581	65,043	56,719	37,418	24,367	17,021
Revenue	54,581	65,043	56,719	37,418	24,367	17,021
Revenue Growth (YoY)	-11.93%	14.68%	51.58%	53.56%	43.16%	54.20%
Cost of Revenue	22,434	25,525	22,942	13,790	7,818	5,832
Gross Profit	32,147	39,518	33,776	23,628	16,549	11,188
Selling, General & Admin	9,738	8,170	6,534	4,339	2,719	2,742
Research & Development	1,266	1,165	1,081	435.18	276.05	214.69
Other Operating Expenses	186.5	155.02	59.11	11.46	8.28	12.45
Operating Expenses	13,255	11,493	8,176	5,402	4,222	4,300
Operating Income	18,892	28,026	25,600	18,226	12,327	6,888
Interest Expense	-150.33	-60.28	-13.3	-521.47	-58.16	-84.67
Interest & Investment Income	2,005	2,439	1,074	158.26	18.18	25.66
Earnings From Equity Investments	-	-	-311.08	-327.99	-	-
Currency Exchange Gain (Loss)	543.38	200.64	461.34	304.74	-184.63	-12.49
Other Non Operating Income (Expenses)	4,316	2,103	129.56	-2,107	34.9	-83.97
EBT Excluding Unusual Items	25,606	32,708	26,941	15,733	12,138	6,733
Gain (Loss) on Sale of Investments	337.3	41.03	639.04	-	-	-
Gain (Loss) on Sale of Assets	480.25	-8.52	-81.04	-	-3.4	-13.59
Asset Writedown	-	-	-28.02	-1,565	-	-
Pretax Income	26,424	32,740	27,471	14,168	12,134	6,719
Income Tax Expense	3,856	5,318	6,763	3,495	2,431	1,096
Earnings From Continuing Operations	22,568	27,422	20,708	10,673	9,703	5,623
Minority Interest in Earnings	-2,555	-1,841	428.96	51.68	-	-
Net Income	20,013	25,581	21,137	10,725	9,703	5,623
Net Income to Common	20,013	25,581	21,137	10,725	9,703	5,623
Net Income Growth	-18.77%	21.02%	97.09%	10.53%	72.55%	137.21%
Shares Outstanding (Basic)	57	58	57	52	50	24
Shares Outstanding (Diluted)	60	61	57	52	50	51
Shares Change (YoY)	1.49%	5.64%	10.68%	3.82%	-2.75%	113.81%
EPS (Basic)	350.02	444.85	371.84	207.02	194.39	233.04
EPS (Diluted)	343.20	433.36	371.18	206.94	188.75	113.74
EPS Growth	-18.73%	16.75%	79.37%	9.64%	65.95%	15.18%
Free Cash Flow	-27,601	-803.37	6,829	-1,959	8,958	-949.48
Free Cash Flow Per Share	-456.78	-13.26	119.07	-37.81	179.45	-18.50
Dividend Per Share	70.000	70.000	70.000	-	-	-
Gross Margin	58.90%	60.76%	59.55%	63.15%	67.92%	65.73%
Operating Margin	34.61%	43.09%	45.14%	48.71%	50.59%	40.47%
Profit Margin	36.67%	39.33%	37.27%	28.66%	39.82%	33.04%
Free Cash Flow Margin	-50.57%	-1.24%	12.04%	-5.24%	36.76%	-5.58%
EBITDA	21,768	30,516	27,487	19,524	13,338	7,755
EBITDA Margin	39.88%	46.92%	48.46%	52.18%	54.74%	45.56%
D&A For EBITDA	2,876	2,490	1,887	1,298	1,010	866.82
EBIT	18,892	28,026	25,600	18,226	12,327	6,888
EBIT Margin	34.61%	43.09%	45.14%	48.71%	50.59%	40.47%
Effective Tax Rate	14.59%	16.24%	24.62%	24.67%	20.04%	16.31%
Advertising Expenses	-	230.71	228.49	32.22	13.29	132.89

Source: S&P Capital IQ. Standard template. Financial Sources.