217190.Kq

The company maintains a relatively strong liquidity position, with cash and equivalents amounting to 15,998,071,190 KRW, but it is offset by long-term debt of 18,110,016,890 KRW, resulting in a negative net cash position. The liquidity_fpt metric indicates a medium liquidity risk, which is consistent with the company's current ratio of 1.5, suggesting it can cover its short-term liabilities with its short-term assets.

Profitability metrics show a return on equity (ROE) of 1.86% and a return on assets (ROA) of 1.09%, both of which are below the industry median for Semiconductor Equipment & Testing. The operating margin is 1.81% (calculated from operating income of 1,029,264,340 KRW on revenue of 56,757,244,830 KRW), which is also below the industry median, indicating that the company is underperforming in terms of profitability relative to its peers.

The company's revenue is concentrated in a single business segment, as disclosed in its financial statements, with no geographic breakdown provided. This lack of diversification increases the risk of revenue volatility due to market-specific or regional downturns. The absence of segment or geographic data limits the ability to assess exposure to different markets or product lines.

The company's growth trajectory appears to be slowing, with a negative operating cash flow of -2,127,018,770 KRW and a free cash flow of -980,091,700 KRW in the latest reporting period. Capital expenditures were -2,462,198,990 KRW, indicating significant investment in long-term assets. Analysts have estimated a mean revenue of 77,500,000,000 KRW for the next period, which is higher than the actual revenue of 56,757,000,000 KRW, suggesting some optimism about future performance.

The company faces a medium liquidity risk and a low dilution risk. The negative net cash position is a key flag, and the dilution risk is low, with no significant dilution sources identified in the latest filings. The company has not issued additional shares recently, and there is no indication of a pending equity offering or ATM program.

Recent events include the publication of the latest financial results, which show a net income of 935,030,520 KRW and a gross profit of 20,769,900,290 KRW. The company's earnings per share (EPS) of 71.00 KRW exceeded the mean analyst estimate of 62.30 KRW, indicating better-than-expected performance. However, the operating cash flow and free cash flow remain negative, which may raise concerns about the company's ability to fund operations and investments without external financing.