매출 흑자인데 영업CF 적자 (OCF/매출 -61%). 통계적 정황 신호이며 회계부정 단정이 아닙니다.
NanoSilikhan Advanced Materials financial statements
나노실리칸첨단소재KRX:286750 · KOSDAQ · Chemicals · sector #9NanoSilikhan Advanced Materials's published financial data is dated 2026-10-04. 2024 revenue was KRW 5.28B. 2024 operating profit was −KRW 2.97B.
Reported results
Financial safety
Reference indicatorAs of 2024- Altman Z''
- -3.86
- Beneish M-Score
- -0.92
- Sloan accrual
- 12.32%
Statistical manipulation-risk signal
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 ROAPass
- Positive OCFNot passed
- Improving ΔROAPass
- Accruals (OCF > net income)Not passed
Leverage & liquidity
- Lower debtPass
- Higher current ratioNot passed
- No new sharesPass
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.
영업이익률 악화 (-33.5% → -56.2%, -22.8%p). 통계적 정황 신호이며 회계부정 단정이 아닙니다.
영업외손익 급변 (영업이익 대비 247% 규모 변동) — 일회성 손익 주의. 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
- -56.2%
- Interest coverage
- -4.6x
- Return on equity (ROE)
- 1.5%
Operating margin −5pp
Operating lossRevenue −15%
Interest coverage riskInterest rate +2pp
Interest coverage riskInterest coverage limit
Already below the limit by 68.4ppInterest coverage limit at an operating margin of 12.2%
Interest expense coverage threshold