Sempio Foods: 2025 consolidated operating profit surges 279%, financial structure improves

Consolidated operating profit KRW 24.5B (+278.9% YoY), net income KRW 19.9B (+98.2%)
Consolidated revenue KRW 408.9B (+1.0%), COGS ratio 60.4% (improved from 64.2%)
Debt-to-equity ratio 43.5% (vs 50.4% prior year), borrowing dependency 12.8% (-5.8%p)
Total equity KRW 265.1B (+7.8%), short-term borrowings decreased by KRW 20B
Separate operating profit KRW 22.4B (+214.5%), net income KRW 16.6B
EPS (consolidated) KRW 4,368 (separate KRW 3,632); stable dividend policy maintained
US subsidiary SFS reported net loss of KRW 1.2B; China entity in capital impairment
Key audit matters: recoverability of trade receivables, inventory valuation