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Selvas AI financial statements

셀바스AIKRX:108860 · KOSDAQ · Healthcare · sector #23
₩8,780-2.12%
2026-10-08 close

Selvas AI's published financial data is dated 2026-10-04. 2024 revenue was KRW 112.45B. 2024 operating profit was −KRW 6.95B.

Reported results

Financial safety

Reference indicatorAs of 2024
Safe zoneFinancial-metric reference signal
Altman Z'' zoneZ'' 2.96
Distress
Grey
Safe
The marker shows the current Z'' value within the displayed zones.
Altman Z''
2.96
Beneish M-Score
-1.31

Statistical manipulation-risk signal

Sloan accrual
-3.54%

부실·조작 위험을 나타내는 사실 지표입니다. 투자 조언이 아니며, 검증 전이라 참고용입니다.

Factual information, not investment advice.

Earnings quality · Piotroski F-Score

3/9Weak

Piotroski measures year-over-year financial improvement, not absolute quality.

Financial improvement score3/9

Profitability

  • Positive ROANot passed
  • Positive OCFPass
  • Improving ΔROANot passed
  • Accruals (OCF > net income)Pass

Leverage & liquidity

  • Lower debtNot passed
  • Higher current ratioNot passed
  • No new sharesNot passed

Efficiency

  • Higher gross marginNot passed
  • Higher asset turnoverPass

Calculation note: F7(신주)은 equity/asset 유지로 근사

Already-stable companies may score lower when year-over-year improvement is limited.

Factual information, not investment advice.

Forensic signals

Anomaly and structural signals observed in the financial statements.

Revenue qualityWarning

OCF/매출 3기 연속 하락. 통계적 정황 신호이며 회계부정 단정이 아닙니다.

Revenue qualityWarning

매출채권 증가율이 매출 증가율의 1.5배 초과 (3기 연속) — 매출 인식 주의. 통계적 정황 신호이며 회계부정 단정이 아닙니다.

Balance sheetWarning

부채총계 급증 (+211%). 통계적 정황 신호이며 회계부정 단정이 아닙니다.

Margin trendWarning

영업이익률 악화 (7.7% → -6.2%, -13.9%p). 통계적 정황 신호이며 회계부정 단정이 아닙니다.

Margin trendWarning

영업외손익 급변 (영업이익 대비 112% 규모 변동) — 일회성 손익 주의. 통계적 정황 신호이며 회계부정 단정이 아닙니다.

Factual information, not investment advice.

Risk sensitivity — adverse assumptions

Metric changes under stated assumptions; not a forecast or investment advice.

Base metrics

Operating margin
-6.2%
Interest coverage
-7.7x
Return on equity (ROE)
-4.8%

Operating margin −5pp

Operating loss
Interest coverageBase -7.7x adverse case -14x
Return on equity (ROE)Base -4.8% adverse case -11.2%

Revenue −15%

Interest coverage risk
Interest coverageBase -7.7x adverse case -6.6x
Return on equity (ROE)Base -4.8% adverse case -5.6%

Interest rate +2pp

Interest coverage risk
Interest coverageBase -7.7x adverse case -1.5x
Return on equity (ROE)Base -4.8% adverse case -9.7%

Interest coverage limit

Already below the limit by 7pp

Interest coverage limit at an operating margin of 0.8%

Interest expense coverage threshold

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