PAN Entertainment Swings to Operating Profit in Q1 2026; Net Loss Narrows Sharply


  • Consolidated revenue KRW 9.83bn (slight decline from KRW 10.07bn in Q1 2025); operating profit of KRW 0.84bn, turning positive (vs. annual operating loss of KRW 34.7bn in 2025)
  • Consolidated net loss of KRW 0.16bn, sharply narrowed from annual net loss of KRW 81.3bn in 2025
  • Separate revenue KRW 8.98bn, operating profit KRW 0.73bn, net profit KRW 0.73bn, remaining profitable
  • Debt ratio 90.75% (up slightly from 89.99% at FY2025 year-end); net borrowing ratio improved to 28.80% (from 32.96%)
  • Cash and equivalents KRW 4.43bn (up from KRW 3.83bn); borrowings KRW 20.65bn (down from KRW 22.75bn)
  • Early redemption of convertible bonds following exercise of put option on May 11, 2026 (face value KRW 2.49bn)
  • Two lawsuits as defendant (KRW 0.68bn) and one as plaintiff (KRW 0.07bn); outcome uncertain
  • Remaining investment commitments of KRW 2.15bn (Central K KRW 1.4bn, Southbank KRW 0.75bn)
  • Subsidiary Media Castle reported net loss of KRW 1.03bn in Q1 2026 (weak film distribution)

KOSDAQ Filing Information


  • Filing: Quarterly Report (2026.03)
  • Company: PANENTERTAINMENTCO (068050)
  • Submission: PANENTERTAINMENTCO.,LTD.
  • Receipt: 05-15-2026