Opticore's Q1 2026 Sales Surge but Losses Persist; High Convertible Bond & Derivative Liabilities, Auditor Change

Q1 2026 consolidated sales KRW 11.9bn (surge vs KRW 3.1bn same period last year), net loss KRW 2.35bn (wider than KRW 1.09bn loss)
Pre-tax loss excluding derivative valuation loss: KRW 1.42bn (improved from KRW 10.55bn)
High debt burden: convertible bonds KRW 26.8bn, derivative liabilities KRW 19.0bn
Post-reporting period: acquired own CBs worth KRW 10.8bn and decided 2:1 stock merge (for financial restructuring)
Auditor changed to Samil PwC from 11th fiscal year; prior auditor cited insufficient audit evidence for certain transactions (possible qualified opinion)
No dividend or share buyback/cancellation plans