Financials UniTest Incorporation

Stocks

End-of-day quote Korea S.E. 2026-08-21			5-day change	1st Jan Change
9,850.00 ^KRW	-8.54%		-7.34%	-27.47%

06-12	UniTest Secures Nearly $40 Million Solar Power Plant Contract in Guam	MT
05-15	UniTest Incorporation Reports Earnings Results for the First Quarter Ended March 31, 2026	CI

Fiscal Period: December	2021	2022	2023	2024	2025	2026	2027	2028
Net sales ¹	114.6	123.8	167.8	-	-	221.2	387	433.9
Change	-	8.03%	35.54%	-	-	-	74.95%	12.12%
EBITDA ¹	-5.4	-1.35	11.63	-	-	29.2	70.7	79.3
Change	-	75.01%	962.05%	-	-	-	142.12%	12.16%
EBIT ¹	-9.05	-5.992	7.143	-	-	23.7	64.7	72.1
Change	-	33.79%	219.2%	-	-	-	173%	11.44%
Interest Paid ²	-321	-649	-	-	-	-1,900	-700	-100
Earnings before Tax (EBT) ¹	-7.114	-8.949	4.005	-	-	23.4	63.6	72.1
Change	-	-25.8%	144.75%	-	-	-	171.79%	13.36%
Net income ¹	-5.988	-6.905	6.75	-26.46	-20.79	24.4	46	52.4
Change	-	-15.32%	197.75%	-491.95%	21.44%	217.39%	88.52%	13.91%
Announcement Date	2/9/22	2/13/23	3/15/24	3/20/25	3/19/26	-	-	-

¹KRW in Billions²KRW in Million

Estimates

Fiscal Period: December	2021 Q2	2021 Q3	2021 Q4	2022 Q1	2022 Q2	2022 Q3	2022 Q4	2023 Q1	2025 Q1	2025 Q2	2025 Q3	2026 Q1	2026 Q2	2026 Q3	2026 Q4
Net sales ¹	27.15	34.54	25.49	17.92	18.83	31.49	55.54	-	-	29.2	31.27	22.39	50.53	71.8	77.5
Change	-	27.19%	-26.19%	-29.7%	5.08%	67.19%	76.4%	-	-	-	7.08%	-28.38%	125.63%	42.1%	7.94%
EBITDA	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Change	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
EBIT ¹	-2.368	-1.386	-2.357	-2.76	-7.155	-3.529	7.452	-	-	-4.392	-0.4432	-2.533	7.881	11.5	9.9
Change	-	41.49%	-70.13%	-17.07%	-159.29%	50.68%	311.16%	-	-	-	89.91%	-471.47%	411.13%	45.92%	-13.91%
Charge d'intérêts	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Earnings before Tax (EBT)	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Change	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Net income	-1.426	-0.4165	-3.651	-2.792	-5.194	-2.029	4.698	-0.1996	-4.347	-5.835	0.5258	-	-	-	-
Change	-	70.79%	-776.62%	23.54%	-86.04%	60.94%	331.56%	-104.25%	-2,078.48%	-34.22%	109.01%	-	-	-	-
Announcement Date	8/17/21	11/15/21	2/9/22	5/13/22	8/16/22	11/14/22	2/13/23	5/15/23	5/15/25	8/14/25	11/14/25	5/15/26	8/14/26	-	-

¹KRW in Billions

Estimates

Fiscal Period: December	2021	2022	2023	2024	2025	2026	2027	2028
Net Debt ¹	-34.5	-23	-	-	-	-13.6	-49.2	-58.7
Change	-	33.33%	-	-	-	-	-261.76%	-19.31%
Announcement Date	2/9/22	2/13/23	3/15/24	3/20/25	3/19/26	-	-	-

¹KRW in Billions

Estimates

Fiscal Period: December	2021	2022	2026	2027	2028
CAPEX ¹	16.82	2.764	3	22	39.5
Change	-	-83.57%	-	633.33%	79.55%
Free Cash Flow (FCF) ¹	-21,512	-22,611	27,100	22,000	12,800
Change	-	-5.11%	-	-18.82%	-41.82%
Announcement Date	2/9/22	2/13/23	-	-	-

¹KRW in Million

Estimates

Fiscal Period: December	2021	2022	2023	2024	2025	2026	2027	2028
Profitability
EBITDA Margin (%)	-4.71%	-1.09%	6.93%	-	-	13.2%	18.27%	18.28%
EBIT Margin (%)	-7.9%	-4.84%	4.26%	-	-	10.71%	16.72%	16.62%
EBT Margin (%)	-6.21%	-7.23%	2.39%	-	-	10.58%	16.43%	16.62%
Net margin (%)	-5.23%	-5.58%	4.02%	-	-	11.03%	11.89%	12.08%
FCF margin (%)	-18,775.32%	-18,266.96%	-	-	-	12,251.36%	5,684.75%	2,949.99%
FCF / Net Income (%)	359,255.05%	327,436.52%	-	-	-	111,065.57%	47,826.09%	24,427.48%
Profitability
ROA	-2.96%	-2.69%	-	-	-	13.7%	20.2%	18.4%
ROE	-5.23%	-4.67%	-	-	-	22.6%	33.2%	28.9%
Financial Health
Leverage (Debt/EBITDA)	-	-	-	-	-	-	-	-
Debt / Free cash flow	-	-	-	-	-	-	-	-
Capital Intensity
CAPEX / Current Assets (%)	14.68%	2.23%	-	-	-	1.36%	5.68%	9.1%
CAPEX / EBITDA (%)	-311.52%	-204.83%	-	-	-	10.27%	31.12%	49.81%
CAPEX / FCF (%)	-0.08%	-0.01%	-	-	-	0.01%	0.1%	0.31%
Items per share
Cash flow per share ¹	-	-	-	-	-	-	-	-
Change	-	-	-	-	-	-	-	-
Dividend per Share ¹	-	-	-	-	-	150	250	400
Change	-	-	-	-	-	-	66.67%	60%
Book Value Per Share ¹	7,141	6,720	-	-	-	5,600	7,538	9,633
Change	-	-5.89%	-	-	-	-	34.61%	27.79%
EPS ¹	-295	-262	332	-1,301	-1,022	1,153	2,179	2,480
Change	-	11.19%	226.72%	-491.87%	21.45%	212.82%	88.99%	13.81%
Nbr of stocks (in thousands)	20,333	20,333	20,333	20,333	20,333	20,333	20,333	20,333
Announcement Date	2/9/22	2/13/23	3/15/24	3/20/25	3/19/26	-	-	-