Paru Co Ltd

Paru Co Ltd's capital structure is highly leveraged, with a debt-to-equity ratio of 1.0, indicating equal weighting of debt and equity financing. The company's liquidity position is weak, as evidenced by a current ratio of 0.77 and negative free cash flow of -4.32 billion KRW. Despite holding 3.89 billion KRW in cash and equivalents, the firm's long-term debt of 24.07 billion KRW results in a net cash deficit. Profitability metrics are sharply negative, with a return on equity of -17.13% and return on assets of -7.33%. These figures fall well below the typical performance benchmarks for the industrial machinery sector, which usually expects positive ROE and ROA. The company reported a net loss of 4.11 billion KRW and an operating loss of 2.73 billion KRW, reflecting operational inefficiencies and cost overruns. Revenue concentration data is not available in the input, but the firm's exposure to geographic and segment-specific risks remains unquantified. The absence of disclosed segmental or regional revenue breakdowns limits the ability to assess diversification or concentration risk. Growth trajectory is negative, with no forward-looking revenue guidance provided. The company's recent financial performance shows a decline in operating cash flow and free cash flow, with no clear path to profitability. Capital expenditures of -599.7 million KRW suggest limited investment in future capacity or efficiency improvements. Risk factors include medium liquidity risk due to negative free cash flow and a current ratio below 1.0. The risk assessment also flags a net cash deficit after subtracting total debt. While dilution risk is currently low, the firm's capital structure leaves it vulnerable to further equity issuance if debt financing becomes constrained. Recent events include a reported EPS of 13.00 KRW, which is the last actual earnings per share disclosed. No recent filings or transcripts are available to provide additional context on operational or strategic developments.