부채총계 급증 (+154%). 통계적 정황 신호이며 회계부정 단정이 아닙니다.
DIAC's published financial data is dated 2026-10-04. 2024 revenue was KRW 70.32B. 2024 operating profit was KRW 3.99B.
Reported results
Financial safety
Reference indicatorAs of 2024- Altman Z''
- -9.76
- Beneish M-Score
- -2.17
- Sloan accrual
- 0.85%
No statistical flag
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 ROAPass
- Positive OCFPass
- Improving ΔROANot passed
- Accruals (OCF > net income)Not passed
Leverage & liquidity
- Lower debtNot passed
- Higher current ratioNot passed
- 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.
영업이익률 악화 (12.3% → 5.7%, -6.6%p). 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
- 5.7%
- Interest coverage
- 23.8x
- Return on equity (ROE)
- 9.6%
Operating margin −5pp
Severe margin pressureRevenue −15%
TolerableInterest rate +2pp
TolerableInterest coverage limit
Current margin 5.4ppInterest coverage limit at an operating margin of 0.2%
Interest expense coverage threshold