Danal Co Ltd

Danal's capital structure shows a debt-to-equity ratio of 0.91, indicating moderate leverage. The company holds 68.3 billion KRW in cash and equivalents but faces a negative net cash position after subtracting total debt. Liquidity remains a concern with a price-to-book ratio of 1.52 and a current ratio of 2.47. Profitability metrics reveal significant underperformance. Return on equity is -21.04% and return on assets is -8.59%, both well below industry norms. Operating income of 262.4 million KRW contrasts sharply with a net loss of 63.7 billion KRW, highlighting operational inefficiencies. Geographic and segment exposure data is not available in the current dataset. However, the company's revenue concentration remains unquantified, limiting assessment of diversification risk. Growth trajectory appears negative. Analysts estimate 243 billion KRW in revenue for the current period, a 7.6% increase from the 225.9 billion KRW actual. However, the 938 KRW negative EPS actual versus 21 KRW mean estimate suggests earnings volatility. Risk factors include liquidity constraints and a negative net cash position. Dilution risk is assessed as low, but the company's free cash flow of -60.1 billion KRW indicates capital outflows. Capital expenditures of -1.6 billion KRW suggest minimal reinvestment. Recent filings show a significant earnings shortfall, with actual EPS at -938 KRW versus the 21 KRW mean estimate. The company's EBIT estimate of 9 billion KRW contrasts with the 262.4 million KRW actual operating income, indicating potential earnings management issues.