Pearl Abyss Corp. (KOSDAQ: 263750)

Pearl Abyss 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
Revenue	331,100	333,485	385,680	403,789	488,769	535,937
Revenue Growth (YoY)	-5.94%	-13.53%	-4.48%	-17.39%	-8.80%	32.41%
Cost of Revenue	385.07	488.64	818.99	686.3	1,657	635.99
Gross Profit	330,715	332,996	384,861	403,103	487,111	535,301
Selling, General & Admin	320,316	321,974	340,524	333,959	306,642	365,891
Other Operating Expenses	4,682	1,323	2,233	1,812	1,252	1,251
Operating Expenses	350,671	349,392	368,802	360,275	330,131	384,697
Operating Income	-19,956	-16,396	16,059	42,829	156,981	150,603
Interest Expense	-8,100	-12,737	-9,278	-4,319	-3,474	-6,295
Interest & Investment Income	17,378	15,235	6,552	2,712	4,832	5,861
Earnings From Equity Investments	11,548	-6,364	6,092	-2,616	25.65	81.76
Currency Exchange Gain (Loss)	1,027	2,930	11,888	13,957	-24,552	2,213
Other Non Operating Income (Expenses)	9,205	8,978	6,067	6,398	6,887	31,176
EBT Excluding Unusual Items	11,100	-8,353	37,381	58,960	140,700	183,639
Gain (Loss) on Sale of Investments	1,009	19,237	-9,819	24,530	46.74	-267.68
Gain (Loss) on Sale of Assets	-489.03	11,314	379.87	56.89	1,230	-387.21
Asset Writedown	-55.97	-55.97	-83,745	-5,813	-	-1,692
Pretax Income	11,564	22,142	-55,803	77,734	141,976	181,293
Income Tax Expense	2,038	6,935	-12,804	18,369	41,122	23,642
Net Income	9,526	15,206	-43,000	59,366	100,854	157,651
Net Income to Common	9,526	15,206	-43,000	59,366	100,854	157,651
Net Income Growth	-	-	-	-41.14%	-36.03%	7.65%
Shares Outstanding (Basic)	61	61	61	61	61	61
Shares Outstanding (Diluted)	61	61	61	61	62	62
Shares Change (YoY)	0.16%	0.23%	0.13%	-1.12%	-0.02%	0.38%
EPS (Basic)	155.10	247.84	-702.34	972.70	1655.16	2600.41
EPS (Diluted)	155.10	247.84	-702.34	971.00	1631.00	2549.20
EPS Growth	-	-	-	-40.47%	-36.02%	7.24%
Free Cash Flow	17,461	23,278	-46,395	17,037	130,776	131,404
Free Cash Flow Per Share	284.29	379.36	-757.80	278.64	2114.93	2124.73
Gross Margin	99.88%	99.85%	99.79%	99.83%	99.66%	99.88%
Operating Margin	-6.03%	-4.92%	4.16%	10.61%	32.12%	28.10%
Profit Margin	2.88%	4.56%	-11.15%	14.70%	20.63%	29.42%
Free Cash Flow Margin	5.27%	6.98%	-12.03%	4.22%	26.76%	24.52%
EBITDA	5,741	9,653	41,756	67,178	178,894	167,973
EBITDA Margin	1.73%	2.89%	10.83%	16.64%	36.60%	31.34%
D&A For EBITDA	25,697	26,049	25,697	24,349	21,913	17,370
EBIT	-19,956	-16,396	16,059	42,829	156,981	150,603
EBIT Margin	-6.03%	-4.92%	4.16%	10.61%	32.12%	28.10%
Effective Tax Rate	17.62%	31.32%	-	23.63%	28.96%	13.04%
Advertising Expenses	-	31,753	41,030	54,290	43,973	78,280

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