FOCUS AI Income Statement

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	45,308	58,184	59,458	61,626	48,150
Other Revenue	-	-0	-0	-0	-0
Revenue	45,308	58,184	59,458	61,626	48,150
Revenue Growth (YoY)	-22.13%	-2.14%	-3.52%	27.99%	46.68%
Cost of Revenue	40,748	50,045	46,793	50,989	37,661
Gross Profit	4,560	8,139	12,665	10,636	10,489
Selling, General & Admin	9,734	6,813	4,916	3,978	3,601
Research & Development	3,695	4,720	4,105	3,378	2,504
Amortization of Goodwill & Intangibles	13.94	16.37	12.23	12.77	15.19
Other Operating Expenses	457.84	392.76	143.5	127.13	98.94
Operating Expenses	14,286	13,733	10,019	7,971	6,378
Operating Income	-9,726	-5,594	2,646	2,665	4,110
Interest Expense	-1,900	-734.32	-256.67	-253.47	-326.55
Interest & Investment Income	152.79	134.61	58.02	11.51	3.55
Currency Exchange Gain (Loss)	1.71	38.36	5.06	234.89	-102.88
Other Non Operating Income (Expenses)	145.13	115.73	171.16	-53.88	-4,649
EBT Excluding Unusual Items	-11,326	-6,039	2,624	2,604	-964.29
Gain (Loss) on Sale of Investments	1,184	-1,402	0.41	-0.04	3.69
Gain (Loss) on Sale of Assets	0.31	-	0.64	-	5.27
Asset Writedown	-120	-837.41	-	-	-
Pretax Income	-10,262	-8,278	2,625	2,604	-955.33
Income Tax Expense	-	2,738	157.14	-81	-941.05
Net Income	-10,262	-11,016	2,468	2,685	-14.28
Net Income to Common	-10,262	-11,016	2,468	2,685	-14.28
Net Income Growth	-	-	-8.09%	-	-
Shares Outstanding (Basic)	-	20	19	19	15
Shares Outstanding (Diluted)	-	20	19	19	15
Shares Change (YoY)	-	3.14%	-	27.51%	-
EPS (Basic)	-	-560.72	129.55	143.32	-0.96
EPS (Diluted)	-	-560.72	129.55	140.95	-0.96
EPS Growth	-	-	-8.09%	-	-
Free Cash Flow	-7,946	-6,847	5,757	976.9	-3,727
Free Cash Flow Per Share	-	-348.52	302.24	51.28	-249.50
Gross Margin	10.06%	13.99%	21.30%	17.26%	21.78%
Operating Margin	-21.47%	-9.61%	4.45%	4.32%	8.54%
Profit Margin	-22.65%	-18.93%	4.15%	4.36%	-0.03%
Free Cash Flow Margin	-17.54%	-11.77%	9.68%	1.58%	-7.74%
EBITDA	-8,537	-4,811	3,226	3,035	4,372
EBITDA Margin	-18.84%	-8.27%	5.43%	4.92%	9.08%
D&A For EBITDA	1,189	782.43	579.75	369.89	261.38
EBIT	-9,726	-5,594	2,646	2,665	4,110
EBIT Margin	-21.47%	-9.61%	4.45%	4.32%	8.54%
Effective Tax Rate	-	-	5.99%	-	-
Advertising Expenses	303.18	130.17	121.78	57.54	39.38

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.