Fine Circuit Income Statement

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Operating Revenue	86,698	85,921	69,222	64,371
Other Revenue	-	-	-	-0
Revenue	86,698	85,921	69,222	64,371
Revenue Growth (YoY)	3.96%	24.12%	7.54%	-
Cost of Revenue	75,821	72,343	57,415	56,162
Gross Profit	10,877	13,578	11,808	8,209
Selling, General & Admin	7,692	6,936	5,778	3,429
Research & Development	131.45	138.75	163.04	194.22
Amortization of Goodwill & Intangibles	1,153	1,153	864.62	0.11
Other Operating Expenses	385.91	155.12	134.17	33.87
Operating Expenses	10,746	9,065	7,524	4,093
Operating Income	130.31	4,513	4,283	4,116
Interest Expense	-2,259	-2,194	-1,682	-178.05
Interest & Investment Income	638.65	587.47	970.55	225.98
Earnings From Equity Investments	94.93	79.36	-	-
Currency Exchange Gain (Loss)	-148.66	-195.6	-7.94	57.18
Other Non Operating Income (Expenses)	2,379	2,100	1,010	-353.96
EBT Excluding Unusual Items	835.64	4,891	4,574	3,868
Gain (Loss) on Sale of Investments	13.78	572.56	24.41	485.91
Gain (Loss) on Sale of Assets	-1,644	8.6	-13	87.05
Asset Writedown	8.33	8.33	0.91	-
Pretax Income	-785.78	5,480	7,240	4,442
Income Tax Expense	1,377	813.51	2,033	854.86
Earnings From Continuing Operations	-2,163	4,667	5,208	3,587
Minority Interest in Earnings	-101.11	-136.1	-691.05	-
Net Income	-2,264	4,531	4,517	3,587
Net Income to Common	-2,264	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)	-8.82%	-6.02%	25.98%	-
EPS (Basic)	-191.14	382.66	394.62	358.71
EPS (Diluted)	-191.14	382.66	97.57	358.71
EPS Growth	-	292.19%	-72.80%	-
Free Cash Flow	-1,599	-829.79	8,012	3,937
Free Cash Flow Per Share	-135.03	-70.09	635.95	393.75
Dividend Per Share	350.000	350.000	-	-
Gross Margin	12.55%	15.80%	17.06%	12.75%
Operating Margin	0.15%	5.25%	6.19%	6.40%
Profit Margin	-2.61%	5.27%	6.53%	5.57%
Free Cash Flow Margin	-1.85%	-0.97%	11.57%	6.12%
EBITDA	3,409	7,708	6,630	5,008
EBITDA Margin	3.93%	8.97%	9.58%	7.78%
D&A For EBITDA	3,279	3,195	2,347	891.77
EBIT	130.31	4,513	4,283	4,116
EBIT Margin	0.15%	5.25%	6.19%	6.40%
Effective Tax Rate	-	14.85%	28.08%	19.25%

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.