EXA E&C: Consolidated Net Profit Turns Positive in Q1 2026 (Operating Cash Flow Remains Weak)


  • Q1 2026 consolidated revenue: 56.05 billion won (up 38.7% YoY from 40.41 billion won); net profit 2.19 billion won (vs loss of 1.21 billion won in Q1 2025)
  • Consolidated operating cash flow: -12.57 billion won, worse than -4.07 billion won in Q1 2025 (increase in trade receivables and unbilled receivables)
  • Total consolidated borrowings and bonds: 35.63 billion won (up from 28.66 billion won at year-end 2025); short-term borrowings surged
  • Consolidated construction order backlog: 82.94 billion won (down from 113.75 billion won at year-end 2025)
  • Separate (parent) net profit: 1.30 billion won (vs loss of 2.36 billion won in Q1 2025); accumulated deficit 3.73 billion won
  • Credit rating maintained at BB (stable); no dividends for the past 10 years
  • One pending wage lawsuit (1.6 billion won claim, provision recognized)
  • Fine of 135 million won imposed for violation of Construction Industry Framework Act (Dec 2024)
  • New business purposes added (medical devices, healthcare, etc.) but no actual progress

KOSDAQ Filing Information


  • Filing: Quarterly Report (2026.03)
  • Company: EXA E&C (054940)
  • Submission: EXA E&C, Inc
  • Receipt: 05-14-2026