현금전환주기(CCC) 3기 연속 확대 — 운전자본 경색·현금 회수 지연 주의. 통계적 정황 신호이며 회계부정 단정이 아닙니다.
DAESAN F&B financial statements
대산F&BKRX:065150 · KOSDAQDAESAN F&B's published financial data is dated 2026-10-04. 2024 revenue was KRW 102.88B. 2024 operating profit was −KRW 8.35B.
Reported results
Financial safety
Reference indicatorAs of 2024- Altman Z''
- -7.23
- Beneish M-Score
- -3.70
- Sloan accrual
- -30.56%
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 ROANot passed
- Positive OCFNot passed
- Improving ΔROANot passed
- Accruals (OCF > net income)Pass
Leverage & liquidity
- Lower debtNot passed
- Higher current ratioNot passed
- No new sharesNot passed
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 (-2.2% → -8.1%, -5.9%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
- -8.1%
- Interest coverage
- -2.3x
- Return on equity (ROE)
- -113.6%
Operating margin −5pp
Operating lossRevenue −15%
Interest coverage riskInterest rate +2pp
Interest coverage riskInterest coverage limit
Already below the limit by 11.6ppInterest coverage limit at an operating margin of 3.5%
Interest expense coverage threshold