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KOREA ADVANCED MATERIALS financial statements

한국첨단소재KRX:062970 · KOSDAQ · IT Hardware · sector #4
₩3,000-6.69%
2026-10-08 close

KOREA ADVANCED MATERIALS's published financial data is dated 2026-10-04. 2024 revenue was KRW 6.51B. 2024 operating profit was −KRW 5.2B.

Reported results

Financial safety

Reference indicatorAs of 2024
Distress zoneFinancial-metric reference signal
Altman Z'' zoneZ'' -4.40
Distress
Grey
Safe
The marker shows the current Z'' value within the displayed zones.
Altman Z''
-4.40
Beneish M-Score
-5.33

No statistical flag

Sloan accrual
-36.15%

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

Factual information, not investment advice.

Earnings quality · Piotroski F-Score

2/9Weak

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

Financial improvement score2/9

Profitability

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

Leverage & liquidity

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

Efficiency

  • Higher gross marginNot passed
  • Higher asset turnoverNot passed

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 qualityDanger

매출 흑자인데 영업CF 적자 (OCF/매출 -45%). 통계적 정황 신호이며 회계부정 단정이 아닙니다.

Margin trendWarning

영업이익률 악화 (-21.0% → -80.0%, -59.0%p). 통계적 정황 신호이며 회계부정 단정이 아닙니다.

Margin trendWarning

영업외손익 급변 (영업이익 대비 156% 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
-80%
Interest coverage
-7.2x
Return on equity (ROE)
-262.8%

Operating margin −5pp

Operating loss
Interest coverageBase -7.2x adverse case -7.7x
Return on equity (ROE)Base -262.8% adverse case -114.8%

Revenue −15%

Interest coverage risk
Interest coverageBase -7.2x adverse case -6.1x
Return on equity (ROE)Base -262.8% adverse case -94.4%

Interest rate +2pp

Interest coverage risk
Interest coverageBase -7.2x adverse case -4.2x
Return on equity (ROE)Base -262.8% adverse case -118.3%

Interest coverage limit

Already below the limit by 91pp

Interest coverage limit at an operating margin of 11.1%

Interest expense coverage threshold

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