매출 흑자인데 영업CF 적자 (OCF/매출 -75%). 통계적 정황 신호이며 회계부정 단정이 아닙니다.
Sbb Tech's published financial data is dated 2026-10-04. 2024 revenue was KRW 5.47B. 2024 operating profit was −KRW 7.3B.
Reported results
Financial safety
Reference indicatorAs of 2024- Altman Z''
- -4.65
- Beneish M-Score
- -0.14
- Sloan accrual
- 11.01%
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)Not passed
Leverage & liquidity
- Lower debtPass
- Higher current ratioNot passed
- No new sharesPass
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.
영업이익률 악화 (-108.5% → -133.6%, -25.0%p). 통계적 정황 신호이며 회계부정 단정이 아닙니다.
영업외손익 급변 (영업이익 대비 162% 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
- -133.6%
- Interest coverage
- -28.1x
- Return on equity (ROE)
- -7.4%
Operating margin −5pp
Operating lossRevenue −15%
Interest coverage riskInterest rate +2pp
Interest coverage riskInterest coverage limit
Already below the limit by 138.3ppInterest coverage limit at an operating margin of 4.7%
Interest expense coverage threshold