CLASSYS Inc. (KOSDAQ: 214150)

CLASSYS 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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Operating Revenue	215,540	180,123	141,803	100,597	76,461	81,133
Other Revenue	-0	-0	-0	-	-	-
Revenue	215,540	180,123	141,803	100,597	76,461	81,133
Revenue Growth (YoY)	24.17%	27.02%	40.96%	31.57%	-5.76%	70.87%
Cost of Revenue	44,628	39,974	33,936	22,971	15,780	17,370
Gross Profit	170,912	140,149	107,867	77,626	60,681	63,763
Selling, General & Admin	47,644	38,276	32,609	20,093	15,890	19,069
Research & Development	11,289	9,201	4,430	4,701	3,115	1,924
Other Operating Expenses	458.86	376.21	339.11	156.87	49.24	162.46
Operating Expenses	62,343	50,526	38,991	25,914	20,073	22,054
Operating Income	108,569	89,622	68,876	51,713	40,609	41,709
Interest Expense	-1,915	-1,959	-2,610	-93.05	-168.91	-274.17
Interest & Investment Income	4,929	4,628	772.12	57.28	187.22	152.73
Currency Exchange Gain (Loss)	-2,265	1,270	-403.7	3,715	-1,440	-151.23
Other Non Operating Income (Expenses)	-2,760	-813.58	-313.48	92.17	66.6	239.7
EBT Excluding Unusual Items	106,003	92,748	66,321	55,484	39,253	41,677
Gain (Loss) on Sale of Investments	1,383	1,126	149.85	164.76	40.19	57.46
Gain (Loss) on Sale of Assets	-59.63	-32.52	30,287	-24.58	-0.04	0.54
Pretax Income	107,326	93,842	96,758	55,625	39,293	41,735
Income Tax Expense	22,469	19,617	21,380	11,820	1,129	8,341
Net Income	84,857	74,225	75,379	43,805	38,165	33,394
Net Income to Common	84,857	74,225	75,379	43,805	38,165	33,394
Net Income Growth	-4.19%	-1.53%	72.08%	14.78%	14.29%	124.69%
Shares Outstanding (Basic)	64	64	65	65	65	63
Shares Outstanding (Diluted)	64	64	65	65	65	63
Shares Change (YoY)	-0.37%	-0.44%	-0.12%	0.01%	3.05%	0.02%
EPS (Basic)	1326.21	1155.46	1165.23	676.87	589.84	534.25
EPS (Diluted)	1323.80	1155.00	1165.00	676.00	589.00	531.00
EPS Growth	-3.64%	-0.86%	72.34%	14.77%	10.92%	123.29%
Free Cash Flow	91,586	60,158	-16,486	-54,540	37,333	32,841
Free Cash Flow Per Share	1426.29	934.05	-254.85	-842.04	576.42	522.53
Dividend Per Share	200.000	200.000	-	-	-	-
Gross Margin	79.29%	77.81%	76.07%	77.17%	79.36%	78.59%
Operating Margin	50.37%	49.76%	48.57%	51.41%	53.11%	51.41%
Profit Margin	39.37%	41.21%	53.16%	43.54%	49.91%	41.16%
Free Cash Flow Margin	42.49%	33.40%	-11.63%	-54.22%	48.83%	40.48%
EBITDA	113,268	93,900	72,776	54,236	42,692	43,109
EBITDA Margin	52.55%	52.13%	51.32%	53.91%	55.84%	53.13%
D&A For EBITDA	4,699	4,278	3,900	2,523	2,083	1,400
EBIT	108,569	89,622	68,876	51,713	40,609	41,709
EBIT Margin	50.37%	49.76%	48.57%	51.41%	53.11%	51.41%
Effective Tax Rate	20.94%	20.90%	22.10%	21.25%	2.87%	19.98%
Advertising Expenses	-	9,220	6,088	4,384	885.49	2,391

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