P&H Tech Reports Q1 2026 Sales of 5.56B KRW, Operating Profit 88M… Decrease YoY, First Cash Dividend and Credit Rating Upgrade


  • Q1 2026 sales of 5.56B KRW, operating profit of 88M KRW, net profit of 161M KRW, down 20.6% and 71.3% respectively from Q1 2025 (sales 7.0B, net profit 561M)
  • First cash dividend of 200 KRW per share (total 1.99B KRW) for FY2025, funded by transferring 20B KRW from capital reserve to retained earnings
  • Credit rating upgrades: Ecreditable BB+→BB+, KED BB+→BBB+, Nice D&B maintained BBB- (as of April 2026)
  • R&D expenses of 1.04B KRW (18.76% of sales), up from 0.74B (10.6%) in Q1 2025; one new government project in progress
  • All convertible bonds fully redeemed by September 2025, eliminating equity dilution risk
  • Top 5 customers account for 99% of sales (largest at 68.2%), indicating high customer concentration
  • Debt ratio slightly increased to 25.41% (from 20.9% at end of 2025), cash and equivalents at 3.93B KRW, no subsidiaries

KOSDAQ Filing Information


  • Filing: Quarterly Report (2026.03)
  • Company: P&H TECH (239890)
  • Submission: P&H TECH Co., Ltd.
  • Receipt: 05-15-2026