diff --git a/app/Services/IncomeStatementService.php b/app/Services/IncomeStatementService.php
index 08f2939a..a444e52f 100644
--- a/app/Services/IncomeStatementService.php
+++ b/app/Services/IncomeStatementService.php
@@ -136,8 +136,8 @@ public function data(array $params): array
         }
 
         $currentYear = (int) date('Y', strtotime($endDate));
-        $baseYear = 2005;
-        $fiscalYear = $currentYear - $baseYear + 1;
+        $baseYear = 2024; // 코드브릿지엑스 설립 2025-09-13, 1기 = 2025년
+        $fiscalYear = $currentYear - $baseYear;
 
         return [
             'period' => [