영업외손익 급변 (영업이익 대비 64% 규모 변동) — 일회성 손익 주의. 통계적 정황 신호이며 회계부정 단정이 아닙니다.
PN Poong Nyun
024940 · KOSDAQPN Poong Nyun last closed at ₩1,935 (-0.05%) on 2026-09-04. Listed on KOSDAQ; price, financials and dividends update daily after market close.
New high + volume — the real recordrecord · not a prediction
Every new-high-plus-volume pick we actually published (Korea market) — not this stock alone.
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
PER 12.2 · PBR 0.39 — own-history percentile 91/100 · 100/100
Open self-history band
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
Paid 21 consecutive years · Raised 0 consecutive years · Yield 1.55% (based on 2025 payment of 30원) · 3-year growth +6.3%
Per-share amount adjusted for splits and capital reductions · Factual information, not investment advice.
Financial safety
Reference indicatorAs of 2024- Altman Z''
- 13.21
- Beneish M-Score
- -2.88
- Sloan accrual
- -7.41%
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 ROAPass
- Positive OCFPass
- Improving ΔROANot passed
- Accruals (OCF > net income)Pass
Leverage & liquidity
- Lower debtPass
- Higher current ratioPass
- 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.
Factual information, not investment advice.
Industry structure
KRAs of 2026-09-05화장품,의류,완구
This stock is in 화장품,의류,완구: revenue rank 115 of 148, share 0.1%.
Who dominates this industry?
- 1효성티앤씨8.3%
- 2LG생활건강7.3%
- 3코웨이4.6%
- 4영원무역홀딩스4.6%
- 5미스토홀딩스4.6%
- 6PN풍년0.1%
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
- 1.7%
- Interest coverage
- 1,367.6x
- Return on equity (ROE)
- 3.2%
Operating margin −5pp
Operating lossRevenue −15%
TolerableInterest rate +2pp
TolerableInterest coverage limit
Current margin 1.7ppInterest coverage limit at an operating margin of 0%
Interest expense coverage threshold
Key suppliers · Annual report
Annual reportDART · 2026-03-23Suppliers disclosed by the company in its 2026-03-23 annual report.
Suppliers without disclosed amount
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
- 유재원34.97%2025-03-31 · 증감 -0.10%p
Connections
AI-extracted related companies · for reference
Recent filings
PN Poong Nyun's latest filings on Korea's DART. Open a headline for a reference summary and the original.
Source: DART (Korea electronic disclosure)
About PN Poong Nyun
- What technical signals does PN Poong Nyun (024940) have?
- PN Poong Nyun current technical signals: no active technical signal.
- Is PN Poong Nyun a cup-and-handle pattern?
- No. PN Poong Nyun has no valid cup-and-handle signal right now.
- What are PN Poong Nyun's financials and valuation?
- PN Poong Nyun'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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