Shift Up (462870.KS) Financial Statements

Income statement

Metric	TTM	2025	2024	2023	2022
Revenue
Total Revenue	242.6B	294.2B	224.1B	168.6B	66.1B
Cost of Revenue	40.5B	67.0B	—	41.8B	—
Gross Profit	202.1B	227.3B	224.1B	126.8B	66.1B
Operating Expenses
R&D Expense	—	65.1B	—	15.8B	19.9B
SG&A Expense	22.6B	51.7B	9.9B	5.7B	6.9B
General & Admin Expense	1.8B	8.9B	3.0B	1.6B	1.1B
Selling & Marketing Expense	14.4B	42.8B	6.9B	4.2B	5.8B
Other Expenses	49.6B	(70.7B)	61.5B	34.7B	30.8M
Total Operating Expenses	65.8B	46.1B	71.4B	57.5B	47.8B
Cost and Expenses	106.4B	113.1B	71.4B	57.5B	47.8B
Operating Income (EBIT)	136.3B	181.1B	152.7B	111.1B	18.3B
Non-Operating
Interest Income	12.6B	11.8B	8.6B	1.2B	173.7M
Interest Expense	2.9B	1.3B	1.2B	877.0M	906.1M
Net Interest Income	9.7B	10.5B	7.4B	760.8M	(732.3M)
Other Non-Op Income/Expense	102.4B	51.6B	26.1B	3.3B	(21.6B)
Non-Operating Income (excl Interest)	(18.8B)	—	(27.3B)	(4.2B)	20.7B
EBT (Pre-Tax Income)	238.7B	232.8B	178.8B	114.3B	(3.3B)
Income Tax Expense	46.2B	41.6B	30.8B	7.7B	3.8B
Bottom Line
Net Income	192.5B	191.1B	148.0B	106.7B	(7.1B)
Earnings from Cont. Ops	192.5B	191.1B	148.0B	106.7B	(7.1B)
Earnings from Discont. Ops	—	—	—	—	—
Bottom Line Net Income	192.5B	191.1B	148.0B	106.7B	(7.1B)
Per Share
Basic EPS	₩3,297	₩3,293	₩2,558	₩1,839	(₩123)
Diluted EPS	₩3,288	₩3,260	₩2,508	₩1,839	(₩123)
Revenue Per Share	₩4,137	₩4,990	₩3,874	₩2,906	₩1,139
Shares
Basic Shares Outstanding	58.7M	59.0M	57.8M	58.0M	58.0M
Diluted Shares Outstanding	58.7M	59.0M	59.0M	58.0M	58.0M
Profitability Metrics
EBITDA	164.4B	186.9B	184.5B	117.9B	91.2M
D&A	9.4B	5.8B	4.5B	2.6B	2.5B
EBIT	155.1B	181.1B	180.0B	115.2B	(2.4B)

As reported, in the filing currency · TTM sums the four latest quarters; MRQ is the latest quarter · Negatives in parentheses; a dash is a line the filing does not carry · Data as of Jun 1, 2026