CLASSYS Income Statement

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Operating Revenue	369,113	336,820	242,939	180,123	141,803	100,597
Other Revenue	-0	-0	-0	-0	-0	-
Revenue	369,113	336,820	242,939	180,123	141,803	100,597
Revenue Growth	25.46%	38.64%	34.87%	27.02%	40.96%	31.57%
Cost of Revenue	91,801	75,728	51,811	39,974	33,936	22,971
Gross Profit	277,313	261,092	191,128	140,149	107,867	77,626
Selling, General & Admin	76,293	62,157	51,326	38,276	32,609	20,093
Research & Development	19,709	17,440	12,618	9,201	4,430	4,701
Amortization of Goodwill & Intangibles	8,063	7,877	2,166	251.92	162.96	107.55
Other Operating Expenses	-	-	-	376.21	339.11	156.87
Operating Expenses	107,364	90,491	68,685	50,526	38,991	25,914
Operating Income	169,948	170,601	122,443	89,622	68,876	51,713
Interest Expense	-5,714	-2,421	-2,041	-1,959	-2,610	-93.05
Interest & Investment Income	5,398	5,362	4,801	4,628	772.12	57.28
Earnings From Equity Investments	-	-	-12,755	-	-	-
Currency Exchange Gain (Loss)	9,987	-3,380	15,356	1,270	-403.7	3,715
Other Non Operating Income (Expenses)	-2,930	-2,798	-2,768	-813.58	-313.48	92.17
EBT Excluding Unusual Items	176,690	167,363	125,037	92,748	66,321	55,484
Gain (Loss) on Sale of Investments	2,699	2,270	3,060	1,126	149.85	164.76
Gain (Loss) on Sale of Assets	-726.05	-1,002	-165.97	-32.52	30,287	-24.58
Pretax Income	178,662	168,632	127,931	93,842	96,758	55,625
Income Tax Expense	44,211	36,661	30,387	19,617	21,380	11,820
Earnings From Continuing Operations	134,451	131,970	97,544	74,225	75,379	43,805
Minority Interest in Earnings	3,180	-34.33	331.52	-	-	-
Net Income	137,631	131,936	97,875	74,225	75,379	43,805
Net Income to Common	137,631	131,936	97,875	74,225	75,379	43,805
Net Income Growth	35.61%	34.80%	31.86%	-1.53%	72.08%	14.78%
Shares Outstanding (Basic)	65	65	64	64	65	65
Shares Outstanding (Diluted)	66	66	65	64	65	65
Shares Change	0.10%	1.80%	0.38%	-0.44%	-0.12%	0.01%
EPS (Basic)	2108.82	2017.18	1522.27	1155.46	1165.23	676.87
EPS (Diluted)	2098.90	2005.00	1514.00	1152.00	1165.00	676.00
EPS Growth	35.42%	32.43%	31.42%	-1.12%	72.34%	14.77%

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Free Cash Flow	117,875	151,067	98,726	60,158	-16,486	-54,540
Free Cash Flow Per Share	1797.59	2295.37	1527.07	934.05	-254.85	-842.04
Dividend Per Share	1000.000	1000.000	-	-	-	-
Dividend Growth	-	-	-	-	-	-
Gross Margin	75.13%	77.52%	78.67%	77.81%	76.07%	77.17%
Operating Margin	46.04%	50.65%	50.40%	49.76%	48.57%	51.41%
Profit Margin	37.29%	39.17%	40.29%	41.21%	53.16%	43.55%
Free Cash Flow Margin	31.94%	44.85%	40.64%	33.40%	-11.63%	-54.22%
EBITDA	185,397	185,241	129,661	93,900	72,776	54,236
EBITDA Margin	50.23%	55.00%	53.37%	52.13%	51.32%	53.91%
D&A For EBITDA	15,449	14,641	7,218	4,278	3,900	2,523
EBIT	169,948	170,601	122,443	89,622	68,876	51,713
EBIT Margin	46.04%	50.65%	50.40%	49.76%	48.57%	51.41%
Effective Tax Rate	24.75%	21.74%	23.75%	20.90%	22.10%	21.25%
Advertising Expenses	-	17,585	12,821	9,220	6,088	4,384