SPSoft Income Statement

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Operating Revenue	56,891	45,117	35,243
Other Revenue	0	-	-0
Revenue	56,891	45,117	35,243
Revenue Growth (YoY)	51.85%	28.02%	-
Cost of Revenue	43,101	34,311	25,673
Gross Profit	13,790	10,806	9,571
Selling, General & Admin	8,115	6,076	4,250
Amortization of Goodwill & Intangibles	565.8	398.31	298.49
Other Operating Expenses	528.69	277	120.79
Operating Expenses	9,955	7,931	4,818
Operating Income	3,835	2,875	4,753
Interest Expense	-57.55	-346.48	-19.24
Interest & Investment Income	984.71	1,080	433.28
Currency Exchange Gain (Loss)	71.36	90	10.63
Other Non Operating Income (Expenses)	27.61	-3,506	3.22
EBT Excluding Unusual Items	4,861	192.45	5,181
Gain (Loss) on Sale of Investments	245.16	257.23	10.53
Gain (Loss) on Sale of Assets	-60.74	-60.16	0.14
Asset Writedown	-280	-280	-
Pretax Income	4,766	109.52	5,192
Income Tax Expense	157.23	-192.56	813.88
Net Income	4,608	302.08	4,378
Net Income to Common	4,608	302.08	4,378
Net Income Growth	-	-93.10%	-
Shares Outstanding (Basic)	24	22	18
Shares Outstanding (Diluted)	24	23	18
Shares Change (YoY)	58.16%	25.92%	-
EPS (Basic)	195.08	13.59	242.87
EPS (Diluted)	190.94	13.00	242.87
EPS Growth	-	-94.65%	-
Free Cash Flow	3,863	-2,501	4,163
Free Cash Flow Per Share	160.30	-110.21	230.94
Gross Margin	24.24%	23.95%	27.16%
Operating Margin	6.74%	6.37%	13.49%
Profit Margin	8.10%	0.67%	12.42%
Free Cash Flow Margin	6.79%	-5.54%	11.81%
EBITDA	5,730	4,452	5,999
EBITDA Margin	10.07%	9.87%	17.02%
D&A For EBITDA	1,895	1,577	1,246
EBIT	3,835	2,875	4,753
EBIT Margin	6.74%	6.37%	13.49%
Effective Tax Rate	3.30%	-	15.68%
Advertising Expenses	-	172.2	192.26

Source: S&P Global Market Intelligence. Standard template. Financial Sources.