Third-Party Allotment of 1,851,851 Shares Leading to Change in Control and 35.9% Dilution, Raising 7B Won for M&A


  • Shares Issued: 1,851,851 common shares (35.9% dilution relative to pre-issue shares)
  • Issue Price: 3,780 won per share (10% discount to reference price of 4,199 won, 18.6% discount to current market price of 4,645 won)
  • Funds Raised: Approximately 7 billion won (for acquisition of other company securities; specific target undetermined)
  • Allottee: SOD Lab Special Purpose 1 Fund (full lock-up for 1 year, additional 6-month mandatory holding)
  • Change in Control: After payment, the controlling shareholder will change from Lee Seok Industrial Development to the fund
  • Schedule Revision: Payment date postponed from April 15 to May 19, listing date from May 8 to June 12, 2026
  • [AI Summary]The massive dilution (35.9%) and discounted issuance (10%) hurt existing shareholders' value in the short term, but the use of proceeds for M&A could create long-term value. However, the unknown target and terms make this a high-risk investment at this stage.

KOSDAQ Filing Information


  • Filing: [Correction of Description] Report on Major Events (Decision on Paid-in Capital Increase)
  • Company: THE CODI (224060)
  • Submission: THE CODI Co., LTD.
  • Receipt: 04-15-2026
  • Amended (Refer to related filing)