Income Statement Com2uS N Corporation

Stocks

A291230

KR7291230001

Advertising & Marketing

End-of-day quote Korea S.E. 2026-10-02			5-day change	1st Jan Change
2,610.00 ^KRW	0.00%		+1.56%	-35.64%

08-12	Com2uS N Corporation Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2026	CI
04-29	Com2uS N Corporation Reports Earnings Results for the First Quarter Ended March 31, 2026	CI

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Published financial data: COM2US N CORPORATION

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (KRW)	2022 (KRW)	2023 (KRW)	2024 (KRW)	2025 (KRW)
Revenues	24.87B	39.84B	35.33B	29.56B	27.23B
Total Revenues	24.87B	39.84B	35.33B	29.56B	27.23B
Gross Profit	24.87B	39.84B	35.33B	29.56B	27.23B
Selling General & Admin Expenses, Total	22.25B	38.35B	36.35B	30.97B	27.87B
Provision for Bad Debts	-5.7M	-117M	-11.71M	81.77M	27.06M
R&D Expenses	23.27M	-	-	-	-
Depreciation & Amortization - (IS)	1.18B	2.01B	2.09B	2.29B	1.96B
Amortization of Goodwill and Intangible Assets - (IS)	13.69M	75.71M	147M	137M	91.32M
Other Operating Expenses	509M	486M	457M	301M	336M
Other Operating Expenses, Total	23.97B	40.8B	39.03B	33.78B	30.29B
Operating Income	906M	-959M	-3.7B	-4.22B	-3.06B
Interest Expense, Total	-183M	-642M	-772M	-670M	-597M
Interest And Investment Income	19.2M	73.26M	92.51M	409M	387M
Net Interest Expenses	-164M	-569M	-679M	-261M	-210M
Income (Loss) On Equity Invest.	-55.29M	-36.47M	-51.33M	-67.59M	-98.26M
Currency Exchange Gains (Loss)	2.73M	57.72M	40.19M	148M	-25.18M
Other Non Operating Income (Expenses)	-11.27B	84.99M	164M	-36.35M	33M
EBT, Excl. Unusual Items	-10.58B	-1.42B	-4.22B	-4.44B	-3.36B
Gain (Loss) On Sale Of Investments	-259K	-29.74M	-15.22M	-22.33M	-333M
Gain (Loss) On Sale Of Assets	-2.01M	-8K	-48.67M	4.7B	-3.47M
Asset Writedown	298M	-	-	-8.52M	-115M
EBT, Incl. Unusual Items	-10.29B	-1.45B	-4.29B	233M	-3.81B
Income Tax Expense	526M	-128M	-1.31B	1.08B	23.59M
Earnings From Continuing Operations	-10.81B	-1.32B	-2.98B	-847M	-3.84B
Net Income to Company	-10.81B	-1.32B	-2.98B	-847M	-3.84B
Minority Interest	273M	727M	604M	672M	-35.76M
Net Income - (IS)	-10.54B	-596M	-2.37B	-175M	-3.87B
Net Income to Common Incl Extra Items	-10.54B	-596M	-2.37B	-175M	-3.87B
Net Income to Common Excl. Extra Items	-10.54B	-596M	-2.37B	-175M	-3.87B
Per Share Items
Net EPS - Basic	-1.51K	-72.89	-275.05	-19.88	-439.01
Basic EPS - Continuing Operations	-1.51K	-72.89	-275.05	-19.88	-439.01
Basic Weighted Average Shares Outstanding	6.96M	8.17M	8.63M	8.81M	8.82M
Net EPS - Diluted	-1.51K	-75	-275.05	-20	-439.01
Diluted EPS - Continuing Operations	-1.51K	-75	-275.05	-20	-439.01
Diluted Weighted Average Shares Outstanding	6.96M	8.17M	8.63M	8.81M	8.82M
Normalized Basic EPS	-910.48	-19.71	-235.82	-238.49	-242.23
Normalized Diluted EPS	-910.48	-19.71	-235.82	-238.49	-242.23
Supplemental Items
EBITDA	2.1B	1.13B	-1.46B	-1.79B	-1B
EBITA	919M	-883M	-3.55B	-4.08B	-2.97B
EBIT	906M	-959M	-3.7B	-4.22B	-3.06B
EBITDAR	2.11B	1.23B	-1.39B	-1.78B	-661M
Effective Tax Rate - (Ratio)	-5.11	8.82	30.53	463.5	-0.62
Normalized Net Income	-6.34B	-161M	-2.04B	-2.1B	-2.14B
Supplemental Operating Expense Items
Advertising Expense	169M	9.59M	-	-	-
Selling and Marketing Expenses	997M	1.15B	2.31B	1.73B	1.78B
General and Administrative Expenses	8.66M	22.9M	26.1M	31.4M	37.63M
Research And Development Expense From Footnotes	23.27M	-	-	-	-
Net Rental Expense, Total	14.14M	108M	72.97M	11.16M	343M
Imputed Operating Lease Interest Expense	1.79M	32.49M	28.24M	3.96M	113M
Imputed Operating Lease Depreciation	12.36M	75.06M	44.73M	7.2M	231M
Stock-Based Comp., SG&A Exp. (Total)	553M	703M	543M	-139M	90.32M
Total Stock-Based Compensation	553M	703M	543M	-139M	90.32M

Fiscal Period: December	2021 (KRW)	2022 (KRW)	2023 (KRW)	2024 (KRW)	2025 (KRW)
Assets
Cash And Equivalents	12.62B	6.85B	8.56B	9.84B	4.93B
Short Term Investments	1.81B	-	-	7B	7.79B
Trading Asset Securities, Total	-	-	-	-	2.26B
Total Cash And Short Term Investments	14.43B	6.85B	8.56B	16.84B	14.98B
Accounts Receivable, Total	3.02B	3.66B	2.21B	3.53B	2.19B
Other Receivables	2.29M	9.01M	66.25M	173M	80.71M
Total Receivables	3.02B	3.67B	2.28B	3.7B	2.27B
Inventory	30.1M	28.98M	23.61M	17.76M	13.49M
Prepaid Expenses	89.29M	192M	227M	216M	240M
Other Current Assets, Total	1.71B	1.2B	3.02B	1.31B	1.76B
Total Current Assets	19.28B	11.95B	14.11B	22.08B	19.27B
Gross Property Plant And Equipment	35.02B	35.13B	26.56B	26.17B	26.61B
Accumulated Depreciation	-1.99B	-3.57B	-4.73B	-5.77B	-7.68B
Net Property Plant And Equipment	33.03B	31.57B	21.83B	20.39B	18.92B
Long-term Investments	3.8B	5.64B	5.28B	6.2B	5.72B
Goodwill	1.47B	1.47B	1.47B	1.47B	1.47B
Other Intangibles, Total	109M	643M	530M	297M	504M
Deferred Tax Assets Long-Term	323M	519M	1.91B	805M	713M
Deferred Charges Long-Term	48M	-	-	-	-
Other Long-Term Assets, Total	2.18B	2.82B	9.39B	993M	802M
Total Assets	60.24B	54.6B	54.53B	52.23B	47.4B
Liabilities
Accounts Payable, Total	3.76B	3B	2.52B	3.42B	1.69B
Accrued Expenses, Total	528M	563M	813M	850M	944M
Short-term Borrowings	13.54B	12.62B	15.73B	2.62B	3.62B
Current Portion of Long-Term Debt	4.47B	2.97B	-	32.66M	11.03B
Current Portion of Leases	58.88M	55.87M	329M	319M	432M
Current Income Taxes Payable	196M	-	-	-	-
Unearned Revenue Current, Total	-	-	-	770K	1.65M
Other Current Liabilities	1.19B	839M	1.54B	1.16B	759M
Total Current Liabilities	23.75B	20.05B	20.93B	8.4B	18.48B
Long-Term Debt	-	-	-	11.04B	13.06M
Long-Term Leases	138M	137M	63.65M	51.57M	-
Other Non Current Liabilities	15.67M	10	10	35.89M	48.13M
Total Liabilities	23.9B	20.19B	20.99B	19.53B	18.54B
Common Stock, Total	4B	4.13B	4.37B	4.41B	4.41B
Additional Paid In Capital	24.76B	26.09B	28.57B	29.22B	29.22B
Retained Earnings	-68.39M	-664M	-3.04B	-3.21B	-7.08B
Comprehensive Income and Other	2.38B	677M	280M	-350M	-360M
Total Common Equity	31.07B	30.23B	30.18B	30.07B	26.19B
Minority Interest	5.26B	4.18B	3.36B	2.63B	2.68B
Total Equity	36.33B	34.41B	33.54B	32.7B	28.87B
Total Liabilities And Equity	60.24B	54.6B	54.53B	52.23B	47.4B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	8M	8.26M	8.75M	8.82M	8.82M
ECS Total Common Shares Outstanding	8M	8.26M	8.75M	8.82M	8.82M
Book Value / Share	3.88K	3.66K	3.45K	3.41K	2.97K
Tangible Book Value	29.49B	28.12B	28.18B	28.3B	24.21B
Tangible Book Value Per Share	3.69K	3.4K	3.22K	3.21K	2.75K
Total Debt	18.21B	15.78B	16.12B	14.06B	15.09B
Net Debt	3.78B	8.93B	7.56B	-2.77B	113M
Debt Equivalent Oper. Leases	113M	860M	584M	89.28M	2.75B
Minority Interest, Total (Incl. Fin. Div)	5.26B	4.18B	3.36B	2.63B	2.68B
Equity Method Investments, Total	2.62B	3.89B	4.03B	5.05B	4.95B
Inventories - Raw Materials, Total	-	2.85M	2.48M	2.31M	1.5M
Inventories - Finished Goods, Total	-	26.13M	27.32M	26.69M	26.12M
Inventories - Others	30.1M	-240	-360	270	140
Land - (BS)	22.49B	22.08B	15.18B	15.18B	15.18B
Buildings, Total	4.36B	4.3B	2.49B	2.49B	2.49B
Machinery, Total	808M	959M	1.02B	1.17B	1.21B
Accumulated Allowance for Doubtful Accounts (Supple)	669M	392M	381M	378M	392M

Fiscal Period: December	2021 (KRW)	2022 (KRW)	2023 (KRW)	2024 (KRW)	2025 (KRW)
Net Income	-10.54B	-596M	-2.37B	-175M	-3.87B
Depreciation & Amortization - CF	1.18B	2.01B	2.09B	2.29B	1.96B
Amortization of Goodwill and Intangible Assets - (CF)	13.69M	75.71M	147M	137M	91.32M
Depreciation & Amortization, Total	1.19B	2.09B	2.24B	2.43B	2.06B
(Gain) Loss From Sale Of Asset	79.29M	8K	48.67M	-4.7B	3.47M
(Gain) Loss on Sale of Investments - (CF)	259K	29.74M	15.22M	22.33M	333M
Asset Writedown & Restructuring Costs	-298M	-	-	8.52M	115M
(Income) Loss On Equity Investments - (CF)	-22M	36.47M	51.33M	67.59M	98.26M
Stock-Based Compensation (CF)	553M	703M	543M	-139M	90.32M
Provision and Write-off of Bad Debts	-5.7M	-117M	-11.71M	7.11M	14.49M
Other Operating Activities, Total	10.86B	-1.38B	-1.85B	253M	173M
Change In Accounts Receivable	581M	-550M	1.43B	-1.32B	1.32B
Change In Inventories	-30.1M	1.12M	-814K	792K	1.38M
Change In Accounts Payable	1.65B	-770M	-451M	903M	-1.73B
Change in Unearned Revenues	-	-	-	770K	880K
Change in Other Net Operating Assets	5.57B	222M	806M	1.08B	-366M
Cash from Operations	9.58B	-332M	438M	-1.56B	-1.76B
Capital Expenditure	-5.74B	-941M	-532M	-548M	-206M
Sale of Property, Plant, and Equipment	-	-	144M	97.27M	8.27M
Cash Acquisitions	-3.45B	-	-	-	-
Divestitures	425M	-	-	-	-
Sale (Purchase) of Intangible assets	-72.44M	-550M	-34.61M	-127M	-406M
Investment in Marketable and Equity Securities, Total	8.99B	503M	-195M	-8.08B	-808M
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-	-	-	-
Other Investing Activities, Total	-1.04B	-821M	123M	13.49B	-2.23B
Cash from Investing	-892M	-1.81B	-494M	4.83B	-3.65B
Short Term Debt Issued, Total	-	-	136M	2.5B	1B
Long-Term Debt Issued, Total	-	12.5B	-	11.11B	-
Total Debt Issued	-	12.5B	136M	13.61B	1B
Short Term Debt Repaid, Total	-	-	-	-15.61B	-
Long-Term Debt Repaid, Total	-2.98B	-14.99B	-344M	-671M	-361M
Total Debt Repaid	-2.98B	-14.99B	-344M	-16.28B	-361M
Issuance of Common Stock	-	1.1B	2.04B	444M	-
Repurchase of Common Stock	-	-	-100M	-	-
Other Financing Activities, Total	2.59B	-2.4B	0	73.25M	-125M
Cash from Financing	-382M	-3.79B	1.73B	-2.15B	514M
Foreign Exchange Rate Adjustments	-4.09M	169M	29.09M	146M	-8.14M
Net Change in Cash	8.31B	-5.76B	1.71B	1.27B	-4.9B
Supplemental Items
Cash Interest Paid	140M	649M	736M	633M	551M
Cash Income Tax Paid (Refund)	857M	371M	-73.76M	-3.93M	27.75M
Levered Free Cash Flow	542M	-1.22B	-566M	-573M	-1.83B
Unlevered Free Cash Flow	656M	-819M	-84.21M	-155M	-1.46B
Change In Net Working Capital	-4.16B	1.52B	-11.82M	-867M	1.08B
Net Debt Issued / Repaid	-2.98B	-2.49B	-209M	-2.66B	639M

Fiscal Period: December	2021 (KRW)	2022 (KRW)	2023 (KRW)	2024 (KRW)	2025 (KRW)
Profitability
Return on Assets	1.4	-1.04	-4.23	-4.94	-3.84
Return on Total Capital	1.54	-1.14	-4.63	-5.47	-4.22
Return On Equity %	-43.07	-3.74	-8.76	-2.56	-12.46
Return on Common Equity	-47.18	-1.94	-7.86	-0.58	-13.76
Margin Analysis
Gross Profit Margin %	100	100	100	100	100
SG&A Margin	89.46	96.25	102.87	104.76	102.36
EBITDA Margin %	8.42	2.83	-4.13	-6.06	-3.69
EBITA Margin %	3.7	-2.22	-10.04	-13.82	-10.9
EBIT Margin %	3.64	-2.41	-10.46	-14.28	-11.24
Income From Continuing Operations Margin %	-43.48	-3.32	-8.43	-2.87	-14.09
Net Income Margin %	-42.38	-1.5	-6.72	-0.59	-14.22
Net Avail. For Common Margin %	-42.38	-1.5	-6.72	-0.59	-14.22
Normalized Net Income Margin	-25.5	-0.4	-5.76	-7.11	-7.84
Levered Free Cash Flow Margin	2.18	-3.06	-1.6	-1.94	-6.73
Unlevered Free Cash Flow Margin	2.64	-2.06	-0.24	-0.52	-5.36
Asset Turnover
Asset Turnover	0.61	0.69	0.65	0.55	0.55
Fixed Assets Turnover	1.18	1.23	1.32	1.4	1.39
Receivables Turnover (Average Receivables)	9.8	11.93	12.03	10.3	9.52
Short Term Liquidity
Current Ratio	0.81	0.6	0.67	2.63	1.04
Quick Ratio	0.73	0.52	0.52	2.44	0.93
Operating Cash Flow to Current Liabilities	0.4	-0.02	0.02	-0.19	-0.1
Days Sales Outstanding (Average Receivables)	37.25	30.59	30.34	35.53	38.34
Long Term Solvency
Total Debt/Equity	50.11	45.86	48.06	43.01	52.29
Total Debt / Total Capital	33.38	31.44	32.46	30.07	34.33
LT Debt/Equity	0.38	0.4	0.19	33.92	0.05
Long-Term Debt / Total Capital	0.25	0.27	0.13	23.72	0.03
Total Liabilities / Total Assets	39.68	36.97	38.5	37.39	39.11
EBIT / Interest Expense	4.95	-1.49	-4.79	-6.3	-5.13
EBITDA / Interest Expense	11.45	1.76	-1.89	-2.67	-1.68
(EBITDA - Capex) / Interest Expense	-19.93	0.29	-2.58	-3.49	-2.03
Total Debt / EBITDA	8.69	14.01	-11.05	-7.86	-15.03
Net Debt / EBITDA	1.8	7.93	-5.18	1.55	-0.11
Total Debt / (EBITDA - Capex)	-4.99	85.01	-8.1	-6.01	-12.47
Net Debt / (EBITDA - Capex)	-1.04	48.1	-3.8	1.18	-0.09
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	10.01	60.2	-11.32	-16.34	-7.88
Gross Profit, 1 Yr. Growth %	10.01	60.2	-11.32	-16.34	-7.88
EBITDA, 1 Yr. Growth %	-47.67	-52.94	-229.43	22.79	-43.91
EBITA, 1 Yr. Growth %	-75.53	-172.51	301.88	15.08	-27.3
EBIT, 1 Yr. Growth %	-75.82	-179.62	285.49	14.21	-27.49
Earnings From Cont. Operations, 1 Yr. Growth %	-469.48	-87.77	125.05	-71.55	352.82
Net Income, 1 Yr. Growth %	-463.41	-94.35	298.36	-92.62	2.11K
Normalized Net Income, 1 Yr. Growth %	-381.23	-97.38	1.16K	3.29	1.63
Diluted EPS Before Extra, 1 Yr. Growth %	-415.15	-95.05	266.73	-92.73	2.1K
Accounts Receivable, 1 Yr. Growth %	46.53	21.34	-39.54	59.33	-37.78
Inventory, 1 Yr. Growth %	-	-3.72	-18.52	-24.78	-24.07
Net Property, Plant and Equip., 1 Yr. Growth %	267.34	-4.44	-30.85	-6.58	-7.2
Total Assets, 1 Yr. Growth %	189.74	-9.35	-0.13	-4.21	-9.25
Tangible Book Value, 1 Yr. Growth %	117.82	-4.65	0.21	0.43	-14.45
Common Equity, 1 Yr. Growth %	128.34	-2.69	-0.18	-0.37	-12.91
Cash From Operations, 1 Yr. Growth %	-777.15	-103.46	-231.99	-455.35	13.28
Capital Expenditures, 1 Yr. Growth %	189.5	-83.62	-43.47	3.04	-62.42
Levered Free Cash Flow, 1 Yr. Growth %	-	-267.59	-53.59	1.19	219.78
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-197.24	-89.72	83.5	844.72
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	32.76	19.19	-13.87	-12.21
Gross Profit, 2 Yr. CAGR %	-	32.76	19.19	-13.87	-12.21
EBITDA, 2 Yr. CAGR %	-	-46.96	-21.95	26.07	-17.01
EBITA, 2 Yr. CAGR %	-	-51.52	70.71	115.05	-8.53
EBIT, 2 Yr. CAGR %	-	-49.41	75.2	109.82	-9
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-32.77	-47.53	-19.98	13.51
Net Income, 2 Yr. CAGR %	-	-54.67	-52.54	-45.77	27.72
Normalized Net Income, 2 Yr. CAGR %	-	-73.27	-42.5	261.2	2.46
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-60.48	-57.39	-48.36	26.34
Accounts Receivable, 2 Yr. CAGR %	-	33.34	-14.35	-1.85	-0.43
Inventory, 2 Yr. CAGR %	-	-	-11.43	-21.71	-24.43
Net Property, Plant and Equip., 2 Yr. CAGR %	-	87.36	-18.71	-19.62	-6.89
Total Assets, 2 Yr. CAGR %	-	62.06	-4.85	-2.19	-6.76
Tangible Book Value, 2 Yr. CAGR %	-	44.12	-2.25	0.32	-7.31
Common Equity, 2 Yr. CAGR %	-	49.06	-1.44	-0.27	-6.85
Cash From Operations, 2 Yr. CAGR %	-	-51.56	-78.62	116.57	100.63
Capital Expenditures, 2 Yr. CAGR %	-	-31.13	-69.57	-23.68	-37.78
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-11.81	-31.47	79.89
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-68.39	-56.58	316.36
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	16.05	5.92	-11.92
Gross Profit, 3 Yr. CAGR %	-	-	16.05	5.92	-11.92
EBITDA, 3 Yr. CAGR %	-	-	-28.59	-9.22	-3.76
EBITA, 3 Yr. CAGR %	-	-	-1.88	49.68	49.81
EBIT, 3 Yr. CAGR %	-	-	-0.44	51.91	47.24
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	0.57	-57.21	42.6
Net Income, 3 Yr. CAGR %	-	-	-6.46	-74.48	86.61
Normalized Net Income, 3 Yr. CAGR %	-	-	-3.36	-30.1	136.69
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-16.95	-76.37	80.22
Accounts Receivable, 3 Yr. CAGR %	-	-	2.44	5.34	-15.69
Inventory, 3 Yr. CAGR %	-	-	-	-16.12	-22.51
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	34.4	-14.85	-15.68
Total Assets, 3 Yr. CAGR %	-	-	37.91	-4.64	-4.6
Tangible Book Value, 3 Yr. CAGR %	-	-	27.68	-1.36	-4.87
Common Equity, 3 Yr. CAGR %	-	-	30.41	-1.09	-4.68
Cash From Operations, 3 Yr. CAGR %	-	-	-32.35	-45.43	74.49
Capital Expenditures, 3 Yr. CAGR %	-	-	-35.52	-54.3	-39.74
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	-	-7.67	14.52
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	-	-43.19	21.22
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-	-	3.79
Gross Profit, 5 Yr. CAGR %	-	-	-	-	3.79
EBITDA, 5 Yr. CAGR %	-	-	-	-	-24.17
EBITA, 5 Yr. CAGR %	-	-	-	-	-4.6
EBIT, 5 Yr. CAGR %	-	-	-	-	-3.96
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	-	-	5.56
Net Income, 5 Yr. CAGR %	-	-	-	-	5.95
Normalized Net Income, 5 Yr. CAGR %	-	-	-	-	-1.07
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	-	-	-1.78
Accounts Receivable, 5 Yr. CAGR %	-	-	-	-	1.28
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	-	-	16.05
Total Assets, 5 Yr. CAGR %	-	-	-	-	17.92
Tangible Book Value, 5 Yr. CAGR %	-	-	-	-	12.33
Common Equity, 5 Yr. CAGR %	-	-	-	-	13.99
Cash From Operations, 5 Yr. CAGR %	-	-	-	-	4.5
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-	-36.43