매출 흑자인데 영업CF 적자 (OCF/매출 -87%). 통계적 정황 신호이며 회계부정 단정이 아닙니다.
$3.28-1.20%
2026-10-07 closeXos's published financial data is dated 2026-10-04. 2024 revenue was $56M. 2024 operating profit was −$50M.
Reported results
Financial safety
Reference indicatorAs of 2024Distress zoneFinancial-metric reference signal
Altman Z'' zoneZ'' -7.24
Distress
Grey
Safe
- Altman Z''
- -7.24
- Beneish M-Score
- -2.85
- Sloan accrual
- -1.39%
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
4/9Moderate
Piotroski measures year-over-year financial improvement, not absolute quality.
Financial improvement score4/9
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 marginPass
- 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.
Revenue qualityDanger
Factual information, not investment advice.
Risk sensitivity — adverse assumptions
Metric changes under stated assumptions; not a forecast or investment advice.
Base metrics
- Operating margin
- -89.5%
- Interest coverage
- -22.6x
- Return on equity (ROE)
- -149.2%
Operating margin −5pp
Operating lossInterest coverageBase -22.6x adverse case -23.9x
Return on equity (ROE)Base -149.2% adverse case -163.9%
Revenue −15%
Interest coverage riskInterest coverageBase -22.6x adverse case -19.2x
Return on equity (ROE)Base -149.2% adverse case -133.2%
Interest rate +2pp
Interest coverage riskInterest coverageBase -22.6x adverse case -14.3x
Return on equity (ROE)Base -149.2% adverse case -159.4%
Interest coverage limit
Already below the limit by 93.4ppInterest coverage limit at an operating margin of 4%
Interest expense coverage threshold
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