GIGAVIS Q1 2026: Net Profit Turns Positive Despite Operating Loss; Cash Holdings at 46.7B KRW

Consolidated Q1 2026: Revenue 5,988M KRW, operating loss 970M KRW (vs 352M loss in Q1 2025).
Net profit 635M KRW, turning from net loss of 292M KRW in prior year period.
Cash and cash equivalents 46,767M KRW; net debt is zero (total liabilities 41,690M < cash).
Order backlog 18,575M KRW; new orders in Q1 2026: 19,109M KRW.
R&D expenses 1,482M KRW (24.7% of sales).
Ongoing contracts for FC-BGA inspection/repair equipment with key customers (Japan, Taiwan, etc.).
FX sensitivity: JPY 10% change impacts pre-tax profit by ±4,824M KRW, USD by ±229M KRW.
No disclosure of dividends or share buyback/retirement.