매출 하락 → 마진 압박 → 현금 악화
Critical매출이 -1.2% 감소하며 영업이익률이 -0.8%에서 -3.5%로 하락했다. 영업현금흐름도 동반 감소하여 수익-현금 순환이 약화되고 있다.
Evidence
매출 YoY -1.2% (2023→2024)영업이익률 -0.8%→-3.5%영업CF 1,554→1,017
J.ESTINA
026040 · KOSDAQ₩2,630+4.16%
2026-09-04 closeJ.ESTINA last closed at ₩2,630 (+4.16%) on 2026-09-04. Listed on KOSDAQ; price, financials and dividends update daily after market close.
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No active signal.
New high + volume — the real recordrecord · not a prediction
Last 30 sessions
303 picks
Next-day win rate
50.7%
Avg next-day
-0.11%
vs market
-0.49%p
Every new-high-plus-volume pick we actually published (Korea market) — not this stock alone.
Signal history
| Date | Signal | +20 trading days |
|---|---|---|
A record, not a prediction.
How this is calculated
"·" means fewer than 20 trading days have passed since the event. Cup-and-handle entries are days our board actually showed the badge (archive grows daily since 2026-05-12); others are recomputed from price data.
Trade plan
Fill entry, stop, account size and risk percent to get a share count. The stop must sit below the entry.
A calculator · not advice or a guarantee
Financials & valuation at a glance
B-
Overall: 화장품,의류,완구 79/152 · top 52%
Factor composite · relative position in sector
PER — · PBR 1.08 — own-history percentile 20/100 · 69/100
Open self-history band
PER20/100
PBR69/100
Factual information · not investment advice
Past reported results · not investment advice
More — deeper indicators
Annual dividend
Split-adjusted annual DPS history and available grade axes
Consistency
F
No dividend paid in 2025 (paid through the prior year) — suspended
Per-share amount adjusted for splits and capital reductions · Factual information, not investment advice.
Financial safety
Reference indicatorAs of 2024Safe zoneFinancial-metric reference signal
Altman Z'' zoneZ'' 7.25
Distress
Grey
Safe
- Altman Z''
- 7.25
- Beneish M-Score
- -2.80
- Sloan accrual
- -4.96%
No statistical flag
부실·조작 위험을 나타내는 사실 지표입니다. 투자 조언이 아니며, 검증 전이라 참고용입니다.
Factual information, not investment advice.
Why has this company moved this way?
Auditable observations with the original numeric evidence.
Factual information, not investment advice.
Earnings quality · Piotroski F-Score
5/9Moderate
Piotroski measures year-over-year financial improvement, not absolute quality.
Financial improvement score5/9
Profitability
- Positive ROANot passed
- Positive OCFPass
- Improving ΔROANot passed
- Accruals (OCF > net income)Pass
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.
Revenue qualityWarning
OCF/매출 3기 연속 하락. 통계적 정황 신호이며 회계부정 단정이 아닙니다.
Factual information, not investment advice.
Industry structure
KRAs of 2026-09-05화장품,의류,완구
This stock is in 화장품,의류,완구: revenue rank 102 of 148, share 0.1%.
102 / 1480.1%revenue share
Who dominates this industry?
- 1효성티앤씨8.3%
- 2LG생활건강7.3%
- 3코웨이4.6%
- 4영원무역홀딩스4.6%
- 5미스토홀딩스4.6%
- 6제이에스티나0.1%
Concentration
DistributedCR3 20.3%HHI and CR3 are separate industrial-organization facts; they are not the polarization verdict.
Polarization
MixedDivergent lensesPolarization measures industry gaps and structure, not valuation, forecast, or investment advice.
Margin lens
- IQR%p
- 1.85
- Direction
- 확대
- Level
- 좁음
- Years
- 8
Value lens
- P90/P10
- 8.3
- Median P/B
- 0.82
- Level
- 넓음
- n
- 135
Survivorship note: 현재 산업 멤버십을 과거 연도에 소급 적용 — 과거 진입·퇴출 기업 미반영(복원 불가)
Factual information, not investment advice.
Risk sensitivity — adverse assumptions
Metric changes under stated assumptions; not a forecast or investment advice.
Base metrics
- Operating margin
- -3.5%
- Interest coverage
- -33.8x
- Return on equity (ROE)
- -3.7%
Operating margin −5pp
Operating lossInterest coverageBase -33.8x adverse case -82.2x
Return on equity (ROE)Base -3.7% adverse case -15.9%
Revenue −15%
Interest coverage riskInterest coverageBase -33.8x adverse case -28.7x
Return on equity (ROE)Base -3.7% adverse case -5.7%
Interest rate +2pp
Interest coverage riskInterest coverageBase -33.8x adverse case -9.2x
Return on equity (ROE)Base -3.7% adverse case -7.2%
Interest coverage limit
Already below the limit by 3.6ppInterest coverage limit at an operating margin of 0.1%
Interest expense coverage threshold
Key suppliers · Annual report
Annual reportDART · 2026-03-27Suppliers disclosed by the company in its 2026-03-27 annual report.
Purchase amount
KRW 100m- 라피네컬렉션KRW 1,920.6T
- 로잔시계KRW 421.6T
Suppliers without disclosed amount
아이디주얼리Gold
Who held it · filings
Filed recordA historical record from curated-guru 13F filings and DART 5%+ major-holding disclosures.
US 13F는 분기 공시이며 최대 45일 뒤 제출될 수 있습니다.
5%+ major-holding disclosures
- 김기문33.34%2025-04-07 · 증감 0.00%p
- 김도형10.00%2026-06-05 · 증감 +3.61%p
Connections
AI-extracted related companies · for reference
Customers
Competitors
스와로브스키판도라티파니앤코골든듀미꼬주얼리
Same theme
Recent filings
J.ESTINA's latest filings on Korea's DART. Open a headline for a reference summary and the original.
Source: DART (Korea electronic disclosure)
About J.ESTINA
- What technical signals does J.ESTINA (026040) have?
- J.ESTINA current technical signals: no active technical signal.
- Is J.ESTINA a cup-and-handle pattern?
- No. J.ESTINA has no valid cup-and-handle signal right now.
- What are J.ESTINA's financials and valuation?
- J.ESTINA's income statement, balance sheet and cash flow are free for the most recent 8 years; the full history is on Pro. PER/PBR, dividend yield and sector valuation bands are free.
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