영업이익률 악화 (10.3% → -33.3%, -43.6%p). 통계적 정황 신호이며 회계부정 단정이 아닙니다.
ALT financial statements
에이엘티KRX:172670 · KOSDAQALT's published financial data is dated 2026-10-04. 2024 revenue was KRW 36.67B. 2024 operating profit was −KRW 12.21B.
Reported results
Financial safety
Reference indicatorAs of 2024- Altman Z''
- 0.45
- Beneish M-Score
- -2.87
- Sloan accrual
- -7.55%
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 OCFPass
- 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.
Factual information, not investment advice.
Risk sensitivity — adverse assumptions
Metric changes under stated assumptions; not a forecast or investment advice.
Base metrics
- Operating margin
- -33.3%
- Interest coverage
- -2.5x
- Return on equity (ROE)
- -9.1%
Operating margin −5pp
Operating lossRevenue −15%
Interest coverage riskInterest rate +2pp
Interest coverage riskInterest coverage limit
Already below the limit by 46.5ppInterest coverage limit at an operating margin of 13.2%
Interest expense coverage threshold