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	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Revenue	376,097	332,070	176,293
Revenue Growth (YoY)	113.34%	88.36%	-
Cost of Revenue	331,756	285,229	164,304
Gross Profit	44,341	46,841	11,988
Selling, General & Admin	29,158	24,656	14,531
Research & Development	5,304	4,904	4,902
Amortization of Goodwill & Intangibles	444.76	394.88	289.93
Other Operating Expenses	845.37	782.44	426.43
Operating Expenses	38,026	32,634	21,168
Operating Income	6,314	14,206	-9,179
Interest Expense	-6,251	-6,662	-4,246
Interest & Investment Income	1,215	1,220	354.64
Earnings From Equity Investments	-172.96	-65.95	-139.6
Currency Exchange Gain (Loss)	-132.4	2,497	-848.84
Other Non Operating Income (Expenses)	-37.25	-3,760	52.54
EBT Excluding Unusual Items	936.07	7,435	-14,007
Gain (Loss) on Sale of Assets	-0.16	-0.16	-
Pretax Income	935.92	7,434	-14,007
Income Tax Expense	-4,412	-3,077	-4,698
Net Income	5,348	10,512	-9,308
Net Income to Common	5,348	10,512	-9,308
Shares Outstanding (Basic)	30	29	6
Shares Outstanding (Diluted)	30	30	6
Shares Change (YoY)	446.69%	442.44%	-
EPS (Basic)	178.43	357.69	-1686.15
EPS (Diluted)	177.18	351.00	-1686.15
Free Cash Flow	-12,355	-18,308	8,550
Free Cash Flow Per Share	-409.39	-611.37	1548.73
Gross Margin	11.79%	14.11%	6.80%
Operating Margin	1.68%	4.28%	-5.21%
Profit Margin	1.42%	3.17%	-5.28%
Free Cash Flow Margin	-3.28%	-5.51%	4.85%
EBITDA	17,441	24,115	-2,172
EBITDA Margin	4.64%	7.26%	-1.23%
D&A For EBITDA	11,127	9,909	7,007
EBIT	6,314	14,206	-9,179
EBIT Margin	1.68%	4.28%	-5.21%
Advertising Expenses	-	1,024	-