Wise birds Inc. (KOSDAQ: 273060)

Wise birds Income Statement

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

Fiscal Year	TTM	FY 2023	FY 2022
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022
Revenue	21,105	13,858	15,774
Revenue Growth (YoY)	33.80%	-12.14%	-
Cost of Revenue	87.4	87.4	31.92
Gross Profit	21,017	13,771	15,742
Selling, General & Admin	15,975	10,712	11,269
Research & Development	991.68	845.9	623.93
Other Operating Expenses	550.99	486.06	301.99
Operating Expenses	19,291	13,552	13,176
Operating Income	1,726	218.77	2,566
Interest Expense	-47.02	-47.02	-37.08
Interest & Investment Income	116.61	116.61	250.28
Currency Exchange Gain (Loss)	-162.57	-162.57	-357.36
Other Non Operating Income (Expenses)	-2,372	3.68	-21.34
EBT Excluding Unusual Items	-738.83	129.48	2,401
Gain (Loss) on Sale of Investments	905.96	905.96	207.48
Gain (Loss) on Sale of Assets	-5.01	-5.01	-29.12
Pretax Income	162.12	1,030	2,579
Income Tax Expense	387.74	187.49	340.15
Earnings From Continuing Operations	-225.62	842.93	2,239
Minority Interest in Earnings	48.15	31.66	-
Net Income	-177.46	874.59	2,239
Net Income to Common	-177.46	874.59	2,239
Net Income Growth	-	-60.94%	-
Shares Outstanding (Basic)	51	50	50
Shares Outstanding (Diluted)	51	50	50
Shares Change (YoY)	1.18%	0.38%	-
EPS (Basic)	-3.49	17.33	44.54
EPS (Diluted)	-3.82	17.00	44.54
EPS Growth	-	-61.84%	-
Free Cash Flow	-1,577	-7,780	1,343
Free Cash Flow Per Share	-31.00	-154.18	26.71
Gross Margin	99.59%	99.37%	99.80%
Operating Margin	8.18%	1.58%	16.27%
Profit Margin	-0.84%	6.31%	14.19%
Free Cash Flow Margin	-7.47%	-56.14%	8.51%
EBITDA	3,234	1,410	3,546
EBITDA Margin	15.32%	10.18%	22.48%
D&A For EBITDA	1,508	1,191	979.81
EBIT	1,726	218.77	2,566
EBIT Margin	8.18%	1.58%	16.27%
Effective Tax Rate	239.17%	18.20%	13.19%
Advertising Expenses	-	7.17	8.84

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