Finance

This section was prepared on the basis of five financial-data metrics from the 2025 Business Report (under K-IFRS, consolidated and separate), in alignment with GRI 201 and 207, ESRS 2 SBM-1 and SBM-2, IFRS S1 and S2, and K-IFRS. In accordance with the comparability principle of ESRS 1 (7.1), all quantitative indicators are disclosed in a three-year comparative format covering 2023, 2024, and 2025. The reporting boundary is i-SENS, Inc. plus 12 consolidated subsidiaries (consolidated basis) or i-SENS, Inc. on a standalone basis (separate basis). Qualitative financial policies and risks are disclosed in conjunction with the "ESG Management" section and with the separately filed Business Report (DART).

1. Executive Summary

Fiscal Year 2025 recorded an all-time-high revenue of KRW 315.4 billion on a consolidated basis (+8.3%), and operating profit returned to positive territory, rising from KRW 2.66 billion to KRW 7.89 billion (+196.7%). However, due to the burden of large-scale investments such as the expansion of the Continuous Glucose Monitoring (CGM) line at the Songdo No. 2 Plant and the EU CGM launch marketing, net income for the period recorded a loss of KRW −6.69 billion. This is regarded as a temporary cost burden until the effect of the 2027 CGM production capacity expansion to 5.4 million units takes full effect.

2. Three-Year Consolidated Financial Performance (EC1-1 · GRI 201-1 · K-IFRS Consolidated)

2.1 Consolidated Statement of Financial Position

Unit: KRW million · Source: K-IFRS consolidated financial statements

2.2 Consolidated Statement of Comprehensive Income

Unit: KRW million · Parentheses indicate negative figures

2.3 Three-Year Key Financial Ratios

3. Three-Year Separate Financial Performance (K-IFRS Separate)

3.1 Separate Statement of Financial Position

Unit: KRW million

3.2 Separate Statement of Comprehensive Income

Unit: KRW million

4. Three-Year Government Financial Assistance (EC1-2 · GRI 201-4)

5. Tax Policy and Country-by-Country Tax (EC2-1 · EC2-2 · GRI 207)

5.1 Tax Policy (GRI 207-1)

i-SENS, Inc. complies with the Framework Act on National Taxes, the Corporate Tax Act, the Restriction of Special Taxation Act, the Adjustment of International Taxes Act, and the OECD BEPS recommendations. In accordance with the Integrity Management Ethics Charter, the Company prohibits aggressive tax avoidance, transfer-pricing manipulation, and the use of tax havens. The country-by-country subsidiaries (10 entities) declare and pay lawful taxes under the tax laws of each jurisdiction, and intra-group transactions in the major markets of Korea, the United States, China, and the European Union apply arm's-length pricing in accordance with the OECD Arm's Length Principle.

5.2 Country-by-Country Tax Disclosure (GRI 207-4)

The Fiscal Year 2025 country-by-country tax information (revenue, pre-tax profit, taxes paid, statutory tax rate, effective tax rate, and number of employees) is integrated and disclosed in the 2025 Business Report (DART filing). On this page, country-by-country separate disclosure will be reflected in the next update after finalization by the Finance Team immediately prior to publication.

6. Global Standards Mapping Matrix

7. Three-Year KPI Trend Summary (ESRS 1 7.1 Comparability Principle)