Fine Circuit Income Statement

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Operating Revenue	81,380	69,222	64,371
Other Revenue	-	-	-0
Revenue	81,380	69,222	64,371
Revenue Growth (YoY)	31.43%	7.54%	-
Cost of Revenue	66,924	57,415	56,162
Gross Profit	14,455	11,808	8,209
Selling, General & Admin	7,021	5,778	3,429
Research & Development	138.61	163.04	194.22
Other Operating Expenses	212.3	134.17	33.87
Operating Expenses	9,275	7,524	4,093
Operating Income	5,181	4,283	4,116
Interest Expense	-2,174	-1,682	-178.05
Interest & Investment Income	759.63	970.55	225.98
Currency Exchange Gain (Loss)	-32.02	-7.94	57.18
Other Non Operating Income (Expenses)	4,679	1,010	-353.96
EBT Excluding Unusual Items	8,413	4,574	3,868
Gain (Loss) on Sale of Investments	443.14	24.41	485.91
Gain (Loss) on Sale of Assets	22.07	-13	87.05
Asset Writedown	0.91	0.91	-
Pretax Income	11,533	7,240	4,442
Income Tax Expense	2,229	2,033	854.86
Earnings From Continuing Operations	9,305	5,208	3,587
Minority Interest in Earnings	-406.63	-691.05	-
Net Income	8,898	4,517	3,587
Net Income to Common	8,898	4,517	3,587
Net Income Growth	-	25.91%	-
Shares Outstanding (Basic)	12	11	10
Shares Outstanding (Diluted)	13	13	10
Shares Change (YoY)	22.66%	25.98%	-
EPS (Basic)	753.90	394.62	358.71
EPS (Diluted)	432.79	97.57	358.71
EPS Growth	-	-72.80%	-
Free Cash Flow	9,003	8,012	3,937
Free Cash Flow Per Share	694.93	635.95	393.75
Dividend Per Share	400.000	400.000	-
Gross Margin	17.76%	17.06%	12.75%
Operating Margin	6.37%	6.19%	6.39%
Profit Margin	10.93%	6.52%	5.57%
Free Cash Flow Margin	11.06%	11.57%	6.12%
EBITDA	8,185	6,630	5,008
EBITDA Margin	10.06%	9.58%	7.78%
D&A For EBITDA	3,004	2,347	891.77
EBIT	5,181	4,283	4,116
EBIT Margin	6.37%	6.19%	6.39%
Effective Tax Rate	19.32%	28.08%	19.25%

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