068050$1610.0056

Pan Entertainment Co Ltd

Entertainment ProductionVerified

Score breakdown

Valuation+23Risk penalty-3Missing signals-1

Quality breakdown

Key fields100Profile38Conclusion93AI synthesis40Observations3

Pan Entertainment Co Ltd has a price-to-book ratio of 0.63 and a price-to-tangible-book ratio of 0.63, indicating that the company's market value is below its book value [doc:HA-latest]. The company's liquidity position is weak, with a current ratio of 0.35 and a negative net cash position after subtracting total debt [doc:HA-latest]. The company's return on equity is -0.1119 and return on assets is -0.0652, suggesting poor profitability relative to its equity and asset base [doc:HA-latest]. The company's debt-to-equity ratio is 0.36, which is relatively low, but its operating income is negative at -5039264030.0 KRW, indicating operational challenges [doc:HA-latest]. The company's operating cash flow is also negative at -3366151270.0 KRW, and its free cash flow is -12468131650.0 KRW, suggesting that the company is not generating sufficient cash from operations to sustain its activities [doc:HA-latest]. The company's revenue is concentrated across four segments: Content, Real Estate Lease, Food Service, and Management. The Content segment is the primary source of revenue, as it is engaged in the production and distribution of broadcasting content [doc:HA-latest]. The company's capital expenditure is -7694886710.0 KRW, indicating a reduction in capital spending [doc:HA-latest]. The company's revenue for the latest period is 35178107170.0 KRW, but there is no provided outlook for the next fiscal year. The company's operating income and net income are both negative, indicating a decline in profitability [doc:HA-latest]. The company's liquidity risk is medium, and its dilution risk is low [doc:HA-latest]. There are no recent events or filings provided in the data to indicate any significant changes in the company's operations or financial position [doc:HA-latest].

Profile

CompanyPan Entertainment Co Ltd

Ticker068050.KQ

SectorConsumer Cyclicals

BusinessCyclical Consumer Services

Industry groupCyclical Consumer Services

IndustryEntertainment Production

AI analysis

Business. Pan Entertainment Co Ltd produces and distributes broadcasting content, including dramas, soundtracks, albums, and films, and operates through four segments: Content, Real Estate Lease, Food Service, and Management [doc:HA-latest].

Classification. The company is classified under the Entertainment Production industry within the Consumer Cyclicals economic sector, with a confidence level of 0.92 [doc:verified market data].

Key takeaways

The company's market value is below its book value, as indicated by a price-to-book ratio of 0.63.
The company is experiencing operational losses, with a negative operating income and net income.
The company's liquidity position is weak, with a current ratio of 0.35 and negative net cash after subtracting total debt.
The company's profitability is poor, with a negative return on equity and return on assets.
# RATIONALES
margin_outlook_rationale: The company's profitability is expected to remain poor due to its negative operating income and net income.
rd_outlook_rationale: There is no provided information on the company's research and development activities or outlook.
capex_outlook_rationale: The company's capital expenditure is negative, indicating a reduction in capital spending.

Financial snapshot

PeriodHA-latest

CurrencyKRW

Revenue$35.18B

Gross profit$5.24B

Operating income-$5.04B

Net income-$7.70B

R&D—

SG&A—

D&A—

SBC—

Operating cash flow-$3.37B

CapEx-$7.69B

Free cash flow-$12.47B

Total assets$118.18B

Total liabilities$49.34B

Total equity$68.84B

Cash & equivalents$3.81B

Long-term debt$24.51B

Annual history (last 5)

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Quarterly history (last 4)

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Valuation

Market price$1610.00

Market cap$43.54B

Enterprise value$64.24B

P/E—

Reported non-GAAP P/E—

EV/Revenue1.8

EV/Op income—

EV/OCF—

P/B0.6

P/Tangible book0.6

Tangible book$68.84B

Net cash-$20.70B

Current ratio0.3

Debt/Equity0.4

ROA-6.5%

ROE-11.2%

Cash conversion44.0%

CapEx/Revenue-21.9%

SBC/Revenue—

Asset intensity—

Dilution ratio0.0%

Risk assessment

Dilution riskLow

Liquidity riskMedium

Net cash is negative after subtracting total debt.

Industry benchmarks

Activity: Entertainment Production · cohort 1 companies

Metric068050Activity

Op margin-14.3%11.3% medp25 8.1% · p75 14.5%bottom quartile

Net margin-21.9%3.0% medp25 2.5% · p75 3.6%bottom quartile

Gross margin14.9%33.2% medp25 16.4% · p75 61.2%bottom quartile

CapEx / revenue-21.9%4.2% medp25 4.2% · p75 4.2%bottom quartile

Debt / equity36.0%1454.2% medp25 776.9% · p75 2131.5%bottom quartile

Source data

Underlying data the analysis-pipeline pulls and audits. Fetch timestamps + content hashes show when each source was last refreshed.

Company fundamentalsperiod FQ-7 · history via verified-market-data

no public URL

2026-05-03 14:24 UTC#39e13074

Market quoteclose KRW 1610.00 · shares 0.03B diluted

no public URL

2026-05-03 14:24 UTC#3740cc65

Source: analysis-pipeline (hybrid)Generated: 2026-05-03 14:25 UTCJob: 19df708c