ABOV Semiconductor Q1 2026: Slight Revenue Growth, Operating Profit Decline, Net Profit Improvement

Consolidated revenue KRW 62.5B (up 1.3% YoY), operating profit KRW 3.2B (down 24.2% YoY).
Net profit attributable to parent KRW 5.2B (up 326% YoY), basic EPS KRW 312.
Credit rating 'A' (NICE D&B) maintained, regular evaluation in May 2026.
R&D expenses KRW 5.7B (14.1% of revenue).
FY2025 annual dividend of KRW 3.3B (approx. KRW 186/share) to be paid.
Key subsidiary Winpac: revenue KRW 22.2B, net loss KRW 2.3B.
Consolidated debt-to-equity ratio 81.8%, current ratio 111.4%.