L&K Biomed Reports Q1 2026 Net Profit Turnaround (Revenue 9.5B Won, OP 0.1B)


  • Consolidated Q1 2026 revenue of KRW 9.5B (up 6.8% YoY), operating profit of KRW 0.1B, net profit attributable to parent of KRW 8.3B (vs loss of KRW 0.6B in Q1 2025) – driven by derivative gains of KRW 5.0B and FX gains of KRW 4.4B.
  • Issued 12th unsecured private convertible bond of KRW 32B on Jan 19, 2026 (0% coupon, maturity 2031, conversion price KRW 13,534) – part of proceeds used to redeem 10th CB.
  • Acquired land and building for new factory in Cheonan for approx. KRW 2.6B (March 2026) – increase in tangible assets.
  • Debt ratio at 115.6% (slight improvement from 116.1% at year-end 2025); accumulated deficit of KRW 32.5B (consolidated) and KRW 6.6B (separate) – mostly from capital surplus.
  • Operating cash flow improved to -KRW 1.1B (vs -KRW 4.0B in Q1 2025); cash and cash equivalents increased to KRW 9.0B (from KRW 3.2B at year-end 2025).
  • Trade receivables KRW 19.9B, long-term trade receivables KRW 3.5B (allowance for bad debts: KRW 1.2B and KRW 1.4B respectively); most are from related parties.
  • Derivative liabilities increased to KRW 20.0B (from KRW 13.1B) – related to convertible bond valuation.
  • Issued 564,648 common shares during the quarter upon conversion of 10th CB (total shares outstanding: 22,351,153).
  • Expanded FDA approvals ('Blue-X TM', 'Pactus') and entry into chest wall deformity implant market – new growth drivers.

KOSDAQ Filing Information


  • Filing: Quarterly Report (2026.03)
  • Company: L&K BIOMED (156100)
  • Submission: L&K BIOMED CO., LTD.
  • Receipt: 05-15-2026