영업외손익 급변 (영업이익 대비 33% 규모 변동) — 일회성 손익 주의. 통계적 정황 신호이며 회계부정 단정이 아닙니다.
ERCOHS Agricultural financial statements
에르코스KRX:435570 · KOSDAQERCOHS Agricultural's published financial data is dated 2026-10-04. 2024 revenue was KRW 36.46B. 2024 operating profit was KRW 3.26B.
Reported results
Financial safety
Reference indicatorAs of 2024- Altman Z''
- 0.46
- Beneish M-Score
- -2.85
- Sloan accrual
- -4.83%
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)Pass
Leverage & liquidity
- Lower debtPass
- Higher current ratioNot passed
- No new sharesPass
Efficiency
- Higher gross marginPass
- 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.
Factual information, not investment advice.
Risk sensitivity — adverse assumptions
Metric changes under stated assumptions; not a forecast or investment advice.
Base metrics
- Operating margin
- 8.9%
- Interest coverage
- 1.9x
- Return on equity (ROE)
- 2.4%
Operating margin −5pp
Interest coverage riskRevenue −15%
TolerableInterest rate +2pp
Interest coverage riskInterest coverage limit
Current margin 4.3ppInterest coverage limit at an operating margin of 4.6%
Interest expense coverage threshold