J Steel Holdings Reports Q1 2026 Consolidated Operating Loss of 1.82B Won, Net Loss of 4.93B Won; Going Concern Uncertainty and Change of Control Risk


  • Consolidated Q1 2026: operating loss 1.82B won, net loss 4.93B won (separate: operating loss 1.79B, net loss 3.58B)
  • Current liabilities (56.2B) exceed current assets (13.2B) by 43.0B won; going concern uncertainty exists
  • Debt ratio 113.8% (consolidated); net debt 58.7B won
  • Total face value of 3rd and 4th convertible bonds: 42.0B won; conversion prices sharply declined (3rd: from 4,501 to 655 won; 4th: from 1,670 to 1,163 won)
  • Largest shareholder (Cadian System Co., Ltd.) pledged 4.5 million shares as collateral; possible change of control upon enforcement
  • Philippine subsidiary JSCO PH CORP. holds mining exclusive sales rights (intangible asset 25.7B won); recorded net loss of 0.63B won
  • History of being designated as unfaithful disclosure entity in 2025 (penalty points 4.0)

KOSDAQ Filing Information


  • Filing: Quarterly Report (2026.03)
  • Company: J Steel Company Holdings (023440)
  • Submission: J Steel Company Holdings Inc.
  • Receipt: 05-15-2026