Amosense Co Ltd

Amosense operates with a debt-to-equity ratio of 1.16, indicating a moderate reliance on debt financing. The company's liquidity position is assessed as medium, with a current ratio of 1.08 and negative free cash flow of -3.49 billion KRW. Its cash and equivalents of 3.25 billion KRW are insufficient to cover long-term debt of 41.31 billion KRW, resulting in a net cash deficit.

Profitability metrics show significant underperformance relative to industry norms. The company reported a net loss of 856.15 million KRW and an operating income of 205.11 million KRW, translating to a return on equity of -2.41% and return on assets of -0.75%. These figures fall well below the typical performance of semiconductor firms, which usually maintain positive ROE and ROA in the 5-10% range.

Amosense generates all of its revenue from a single disclosed segment, with no geographic breakdown provided in the latest financials. This lack of diversification increases exposure to regional economic shocks and customer concentration risk.

The company's growth trajectory is constrained by negative operating cash flow of -7.55 billion KRW and capital expenditures of -3.78 billion KRW. With no analyst estimates for revenue growth provided in the latest data, the outlook remains uncertain. The single "Buy" recommendation from analysts contrasts with the absence of strong buy ratings, suggesting limited conviction in the company's near-term prospects.

Key risk factors include liquidity constraints and the potential for dilution, though the latter is currently assessed as low. The negative net cash position and reliance on long-term debt financing elevate credit risk. No recent filings or transcripts were provided to assess management commentary or strategic shifts.

The company's capital structure includes 11.28 million shares outstanding, with no dilution from preferred shares or warrants in the latest data. The absence of a price target range beyond 16,000 KRW suggests limited analyst engagement with the stock.

Revenue surged 136.4% year-over-year to 134.2 billion KRW, demonstrating strong top-line growth momentum.

Operating income jumped 197.2% to 4.7 billion KRW, signaling significant improvement in core operational profitability.

Analysts project 72% upside to a 16,000 KRW target price, indicating strong market confidence in future performance.

Cash conversion ratio of 8.82 ranks best-in-class among 543 semiconductor peers, highlighting superior cash generation efficiency.

Free cash flow turned positive at 1.6 billion KRW in FY2026, marking a critical turnaround from previous deficits.

Debt-to-equity ratio of 1.16 sits in the bottom quartile of peers, indicating excessive leverage and financial risk.

High credit risk flags suggest potential difficulties in meeting debt obligations or securing favorable financing terms.

Revenue KRW 33.63B, −14,4% YoY; Operating income −68,3% YoY.

• ▍Revenue KRW 33.63B, −14,4% YoY
• ▍Operating income −68,3% YoY
• ▍Net income −66,2% YoY
• ▍Free cash flow −62,4% YoY
• ▍Net margin 3.2%

Revenue KRW 122.14B, −9,0% YoY; Operating income −28,9% YoY.

• ▍Revenue KRW 122.14B, −9,0% YoY
• ▍Operating income −28,9% YoY
• ▍Net income −71,4% YoY
• ▍Free cash flow +145,7% YoY
• ▍Net margin 0.4%

Revenue KRW 87.45B, +38,8% YoY; Operating income −31,5% YoY.

• ▍Revenue KRW 87.45B, +38,8% YoY
• ▍Operating income −31,5% YoY
• ▍Net income −57,2% YoY
• ▍Free cash flow −31,4% YoY
• ▍Net margin -1.6%

Revenue KRW 63.01B, +11,0% YoY; Operating income +109,5% YoY.

• ▍Revenue KRW 63.01B, +11,0% YoY
• ▍Operating income +109,5% YoY
• ▍Net income +87,8% YoY
• ▍Free cash flow +66,9% YoY
• ▍Net margin -1.4%