영업외손익 급변 (영업이익 대비 174% 규모 변동) — 일회성 손익 주의. 통계적 정황 신호이며 회계부정 단정이 아닙니다.
Kyobo 10 Special Purpose Acquisition financial statements
코스텍시스KRX:355150 · KOSDAQ · Semiconductors · sector #1Kyobo 10 Special Purpose Acquisition's published financial data is dated 2026-10-04. 2024 revenue was KRW 14.21B. 2024 operating profit was −KRW 1.9B.
Reported results
Financial safety
Reference indicatorAs of 2024- Altman Z''
- 2.74
- Beneish M-Score
- -0.67
- Sloan accrual
- -1.14%
Statistical manipulation-risk signal
부실·조작 위험을 나타내는 사실 지표입니다. 투자 조언이 아니며, 검증 전이라 참고용입니다.
Factual information, not investment advice.
Earnings quality · Piotroski F-Score
Piotroski measures year-over-year financial improvement, not absolute quality.
Profitability
- Positive ROANot passed
- Positive OCFNot passed
- Improving ΔROAPass
- 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.
Factual information, not investment advice.
Risk sensitivity — adverse assumptions
Metric changes under stated assumptions; not a forecast or investment advice.
Base metrics
- Operating margin
- -13.3%
- Interest coverage
- -5.8x
- Return on equity (ROE)
- -8%
Operating margin −5pp
Operating lossRevenue −15%
Interest coverage riskInterest rate +2pp
Interest coverage riskInterest coverage limit
Already below the limit by 15.6ppInterest coverage limit at an operating margin of 2.3%
Interest expense coverage threshold