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	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Operating Revenue	83,396	69,222	64,371
Other Revenue	-	-	-0
Revenue	83,396	69,222	64,371
Revenue Growth (YoY)	31.25%	7.54%	-
Cost of Revenue	69,546	57,415	56,162
Gross Profit	13,849	11,808	8,209
Selling, General & Admin	7,239	5,778	3,429
Research & Development	139.61	163.04	194.22
Other Operating Expenses	210.53	134.17	33.87
Operating Expenses	9,422	7,524	4,093
Operating Income	4,428	4,283	4,116
Interest Expense	-2,267	-1,682	-178.05
Interest & Investment Income	603.24	970.55	225.98
Currency Exchange Gain (Loss)	-92.85	-7.94	57.18
Other Non Operating Income (Expenses)	4,725	1,010	-353.96
EBT Excluding Unusual Items	7,476	4,574	3,868
Gain (Loss) on Sale of Investments	603.1	24.41	485.91
Gain (Loss) on Sale of Assets	15.28	-13	87.05
Asset Writedown	0	0.91	-
Pretax Income	10,749	7,240	4,442
Income Tax Expense	2,228	2,033	854.86
Earnings From Continuing Operations	8,521	5,208	3,587
Minority Interest in Earnings	-696.67	-691.05	-
Net Income	7,824	4,517	3,587
Net Income to Common	7,824	4,517	3,587
Net Income Growth	-	25.91%	-
Shares Outstanding (Basic)	12	11	10
Shares Outstanding (Diluted)	13	13	10
Shares Change (YoY)	18.30%	25.98%	-
EPS (Basic)	660.78	394.62	358.71
EPS (Diluted)	348.89	97.57	358.71
EPS Growth	-	-72.80%	-
Free Cash Flow	5,898	8,012	3,937
Free Cash Flow Per Share	453.89	635.95	393.75
Dividend Per Share	400.000	400.000	-
Gross Margin	16.61%	17.06%	12.75%
Operating Margin	5.31%	6.19%	6.39%
Profit Margin	9.38%	6.52%	5.57%
Free Cash Flow Margin	7.07%	11.57%	6.12%
EBITDA	7,642	6,630	5,008
EBITDA Margin	9.16%	9.58%	7.78%
D&A For EBITDA	3,215	2,347	891.77
EBIT	4,428	4,283	4,116
EBIT Margin	5.31%	6.19%	6.39%
Effective Tax Rate	20.73%	28.08%	19.25%

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