Fine Circuit Income Statement

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Operating Revenue	81,790	85,921	69,222	64,371
Other Revenue	-	-	-	-0
Revenue	81,790	85,921	69,222	64,371
Revenue Growth (YoY)	-4.81%	24.12%	7.54%	-
Cost of Revenue	72,747	72,343	57,415	56,162
Gross Profit	9,043	13,578	11,808	8,209
Selling, General & Admin	7,454	6,936	5,778	3,429
Research & Development	123.92	138.75	163.04	194.22
Amortization of Goodwill & Intangibles	1,153	1,153	864.62	0.11
Other Operating Expenses	458.03	155.12	134.17	33.87
Operating Expenses	10,657	9,065	7,524	4,093
Operating Income	-1,614	4,513	4,283	4,116
Interest Expense	-1,936	-2,194	-1,682	-178.05
Interest & Investment Income	469.66	587.47	970.55	225.98
Earnings From Equity Investments	133.45	79.36	-	-
Currency Exchange Gain (Loss)	-110.69	-195.6	-7.94	57.18
Other Non Operating Income (Expenses)	1,374	2,100	1,010	-353.96
EBT Excluding Unusual Items	-1,683	4,891	4,574	3,868
Gain (Loss) on Sale of Investments	63.02	572.56	24.41	485.91
Gain (Loss) on Sale of Assets	-1.47	8.6	-13	87.05
Asset Writedown	-	8.33	0.91	-
Other Unusual Items	-1,667	-	-	-
Pretax Income	-3,289	5,480	7,240	4,442
Income Tax Expense	485.25	813.51	2,033	854.86
Earnings From Continuing Operations	-3,774	4,667	5,208	3,587
Minority Interest in Earnings	-205.9	-136.1	-691.05	-
Net Income	-3,980	4,531	4,517	3,587
Net Income to Common	-3,980	4,531	4,517	3,587
Net Income Growth	-	0.31%	25.91%	-
Shares Outstanding (Basic)	12	12	11	10
Shares Outstanding (Diluted)	12	12	13	10
Shares Change (YoY)	-	-6.02%	25.98%	-
EPS (Basic)	-336.13	382.66	394.62	358.71
EPS (Diluted)	-336.13	382.66	97.57	358.71
EPS Growth	-	292.19%	-72.80%	-
Free Cash Flow	1,228	-829.79	8,012	3,937
Free Cash Flow Per Share	103.68	-70.09	635.95	393.75
Gross Margin	11.06%	15.80%	17.06%	12.75%
Operating Margin	-1.97%	5.25%	6.19%	6.40%
Profit Margin	-4.87%	5.27%	6.53%	5.57%
Free Cash Flow Margin	1.50%	-0.97%	11.57%	6.12%
EBITDA	1,658	7,708	6,630	5,008
EBITDA Margin	2.03%	8.97%	9.58%	7.78%
D&A For EBITDA	3,272	3,195	2,347	891.77
EBIT	-1,614	4,513	4,283	4,116
EBIT Margin	-1.97%	5.25%	6.19%	6.40%
Effective Tax Rate	-	14.85%	28.08%	19.25%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.