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KESPION financial statements

케스피온KRX:079190 · KOSDAQ
₩1,966+29.94%
2026-08-19 close

KESPION's published financial data is dated 2026-10-04. 2024 revenue was KRW 32.6B. 2024 operating profit was −KRW 6.81B.

Reported results

Financial safety

Reference indicatorAs of 2024
Distress zoneFinancial-metric reference signal
Altman Z'' zoneZ'' -0.66
Distress
Grey
Safe
The marker shows the current Z'' value within the displayed zones.
Altman Z''
-0.66
Beneish M-Score
-1.63

Statistical manipulation-risk signal

Sloan accrual
-9.59%

부실·조작 위험을 나타내는 사실 지표입니다. 투자 조언이 아니며, 검증 전이라 참고용입니다.

Factual information, not investment advice.

Earnings quality · Piotroski F-Score

1/9Weak

Piotroski measures year-over-year financial improvement, not absolute quality.

Financial improvement score1/9

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 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.

Margin trendWarning

영업이익률 악화 (-3.3% → -20.9%, -17.6%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
-20.9%
Interest coverage
-8.8x
Return on equity (ROE)
-21.9%

Operating margin −5pp

Operating loss
Interest coverageBase -8.8x adverse case -10.9x
Return on equity (ROE)Base -21.9% adverse case -52.1%

Revenue −15%

Interest coverage risk
Interest coverageBase -8.8x adverse case -7.5x
Return on equity (ROE)Base -21.9% adverse case -37.1%

Interest rate +2pp

Interest coverage risk
Interest coverageBase -8.8x adverse case -6.1x
Return on equity (ROE)Base -21.9% adverse case -44.9%

Interest coverage limit

Already below the limit by 23.3pp

Interest coverage limit at an operating margin of 2.4%

Interest expense coverage threshold

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