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(Unit: million won)

Financial Information
Item	2023 (K-IFRS)	2022 (K-IFRS)	2021 (K-GAAP)
Current assets	177,201	69,209	40,543
Non-current assets	26,717	22,696	6,617
Total assets	203,918	91,904	47,160
Current liabilities	11,199	40,272	1,710
Non-current liabilities	11,661	17,512	29
Total liabilities	22,860	57,784	1,739
Capital	9,916	741	807
Capital surplus	95,896	60,622	71,750
Earned surplus	71,097	-35,593	-27,142
Other capital	4,202	8,331	-
Accumulated other comprehensive income	-53	18	6
Total equity	181,058	34,120	45,421

(Unit: million won)

Income statement
Item	2023 (K-IFRS)	2022 (K-IFRS)	2021 (K-GAAP)
Operating revenue	168,594	66,073	17,178
Operating expenses	57,532	47,809	28,773
Operating income	111,063	18,264	-19,118
Non-operating revenue	7,624	985	642
Non-operating expenses	4,337	22,589	142
Income before income tax expenses	114,349	-3,340	-18,618
Net income	106,691	-7,133	-18,618