ISU Specialty Chemical 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	Mar '25 Mar 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Revenue	378,788	332,070	176,293
Revenue Growth (YoY)	-	88.36%	-
Cost of Revenue	322,735	285,229	164,304
Gross Profit	56,053	46,841	11,988
Selling, General & Admin	28,533	24,656	14,531
Research & Development	5,064	4,904	4,902
Other Operating Expenses	948.21	782.44	426.43
Operating Expenses	37,140	32,634	21,168
Operating Income	18,912	14,206	-9,179
Interest Expense	-6,662	-6,662	-4,246
Interest & Investment Income	1,220	1,220	354.64
Earnings From Equity Investments	-67.38	-65.95	-139.6
Currency Exchange Gain (Loss)	2,497	2,497	-848.84
Other Non Operating Income (Expenses)	-3,539	-3,760	52.54
EBT Excluding Unusual Items	12,361	7,435	-14,007
Gain (Loss) on Sale of Assets	-0.16	-0.16	-
Pretax Income	12,361	7,434	-14,007
Income Tax Expense	-2,155	-3,077	-4,698
Net Income	14,516	10,512	-9,308
Net Income to Common	14,516	10,512	-9,308
Shares Outstanding (Basic)	30	29	6
Shares Outstanding (Diluted)	31	30	6
Shares Change (YoY)	-	442.44%	-
EPS (Basic)	479.09	357.69	-1686.15
EPS (Diluted)	468.75	351.00	-1686.15
Free Cash Flow	-12,208	-18,308	8,550
Free Cash Flow Per Share	-393.87	-611.37	1548.73
Gross Margin	14.80%	14.11%	6.80%
Operating Margin	4.99%	4.28%	-5.21%
Profit Margin	3.83%	3.17%	-5.28%
Free Cash Flow Margin	-3.22%	-5.51%	4.85%
EBITDA	29,514	24,115	-2,172
EBITDA Margin	7.79%	7.26%	-1.23%
D&A For EBITDA	10,602	9,909	7,007
EBIT	18,912	14,206	-9,179
EBIT Margin	4.99%	4.28%	-5.21%
Advertising Expenses	-	1,024	-

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