Gradiant Corp

Gradiant Corp maintains a capital structure characterized by a debt-to-equity ratio of 0.45 and a current ratio of 1.18, indicating moderate leverage and adequate short-term liquidity coverage. The company holds cash and equivalents of 1,813,103,199,300 KRW against long-term debt of 200,855,176,900 KRW, resulting in a net cash position that is technically positive in absolute terms but flagged as negative in risk assessment due to total debt considerations. The market capitalization stands at 108,525,561,810 KRW, with a price-to-book ratio of 0.25, suggesting the market values the company at a significant discount to its book value.

Profitability metrics reveal significant challenges, with a return on equity of -6.18% and a return on assets of -1.56%, both indicating an inability to generate returns on invested capital. The company reported an operating income of -38,867,244,850 KRW and a net income of -35,786,594,640 KRW, reflecting ongoing operational losses. The gross profit of 161,690,319,790 KRW on revenue of 3,061,593,068,750 KRW results in a gross margin of approximately 5.3%, which is typical for low-margin retail operations but insufficient to cover operating expenses.

Segment and geographic data are not provided in the available information, preventing a detailed analysis of revenue concentration or regional exposure. The company's revenue mix and geographic distribution remain undisclosed, limiting the ability to assess diversification benefits or specific market risks.

Growth trajectory analysis is constrained by the lack of historical period data in the input. However, the latest actual revenue reported by analysts is 3,440,906,300,000 KRW, which differs from the financial snapshot revenue of 3,061,593,068,750 KRW, suggesting potential timing differences or adjustments in reporting periods. The absence of multi-year historical data prevents a robust assessment of long-term growth trends.

Risk factors include medium liquidity risk and low dilution risk, with a key flag noting that net cash is negative after subtracting total debt. The company's negative free cash flow of -20,503,913,720 KRW, driven by capital expenditures of -23,308,414,790 KRW against operating cash flow of 12,871,431,260 KRW, highlights cash flow pressures. The negative EV/EBITDA of -5.15 further underscores the company's current unprofitability.

Recent observations include an analyst estimate of last actual EPS at -774.01 KRW and last actual revenue at 3,440,906,300,000 KRW. No specific filing, news, or transcript observations are provided in the input data, limiting the ability to comment on recent corporate events or management signals.

Gross profit reached 161.7 billion KRW in 2019, showing resilience despite declining revenue trends.

Debt-to-equity ratio of 0.45 is below the cohort median of 0.35, indicating moderate leverage.

Dilution risk is assessed as low, suggesting limited immediate pressure on existing shareholder equity.

Long-term debt increased to 200.9 billion KRW in 2019, up from 57.6 billion in 2015.

The company faces high credit risk and medium liquidity risk according to risk flag assessments.

Revenue KRW 736.45B, −9,8% YoY; Operating income −268,4% YoY.

• ▍Revenue KRW 736.45B, −9,8% YoY
• ▍Operating income −268,4% YoY
• ▍Net income +82,2% YoY
• ▍Free cash flow +181,7% YoY
• ▍Net margin -0.6%

Revenue KRW 748.94B; Operating income -KRW 2.30B.

• ▍Revenue KRW 748.94B
• ▍Operating income -KRW 2.30B
• ▍Net margin -1.1%

Revenue KRW 816.07B; Operating income -KRW 11.37B.

• ▍Revenue KRW 816.07B
• ▍Operating income -KRW 11.37B
• ▍Net margin -1.1%

Revenue KRW 783.89B; Operating income -KRW 2.65B.

• ▍Revenue KRW 783.89B
• ▍Operating income -KRW 2.65B
• ▍Net margin -0.7%

Revenue KRW 816.12B; Operating income -KRW 2.33B.

• ▍Revenue KRW 816.12B
• ▍Operating income -KRW 2.33B
• ▍Net margin -3.0%

Revenue KRW 3.06T, −7,7% YoY; Operating income −144,6% YoY.

• ▍Revenue KRW 3.06T, −7,7% YoY
• ▍Operating income −144,6% YoY
• ▍Net income +11,4% YoY
• ▍Free cash flow −11,3% YoY
• ▍Net margin -1.2%

Revenue KRW 3.32T, −3,1% YoY; Operating income −646,1% YoY.

• ▍Revenue KRW 3.32T, −3,1% YoY
• ▍Operating income −646,1% YoY
• ▍Net income −154,9% YoY
• ▍Free cash flow +71,2% YoY
• ▍Net margin -1.2%

Revenue KRW 3.42T, −4,5% YoY; Operating income −99,3% YoY.

• ▍Revenue KRW 3.42T, −4,5% YoY
• ▍Operating income −99,3% YoY
• ▍Net income −104,8% YoY
• ▍Free cash flow −495,4% YoY
• ▍Net margin -0.5%

Revenue KRW 3.58T, +15,1% YoY; Operating income +17 864,9% YoY.

• ▍Revenue KRW 3.58T, +15,1% YoY
• ▍Operating income +17 864,9% YoY
• ▍Net income +1 450,7% YoY
• ▍Free cash flow −149,7% YoY
• ▍Net margin 9.1%

Revenue KRW 3.12T; Operating income KRW 2.49B.

• ▍Revenue KRW 3.12T
• ▍Operating income KRW 2.49B
• ▍Net margin -0.8%