★★★

S-Prism

S-Prism Q1 Sales Plunge, Operating Loss Widens; Losses Continue


  • Consolidated Q1 2026 revenue: KRW 2.43 billion (down 35% YoY from KRW 3.74 billion); operating loss KRW 2.83 billion (widened from approx. KRW 1.85 billion loss in Q1 2025); net loss KRW 3.21 billion
  • Debt-to-equity ratio improved to 89.09% (from 97.31% end-2025), but interest-bearing debt remains high at KRW 28.96 billion (short-term borrowings 20.22 billion, convertible bonds 8.74 billion)
  • Heavy reliance on building fuel cells (67.5% of sales); production utilization rate plunged to 3% (from 20% in 2025)
  • Recognized impairment loss on machinery of KRW 4.46 billion in prior period; valuation losses on tangible assets
  • Five lawsuits pending, including a KRW 1.03 billion royalty claim from GS Caltex
  • Credit ratings: BB (eCredit), BBB- (NICE D&B) – low investment grade
  • Outstanding third-series convertible bonds (KRW 15 billion) with conversion price of KRW 10,815 per share (current stock price KRW 8,190), posing potential dilution

KOSDAQ Filing Information


  • Filing: Quarterly Report (2026.03)
  • Company: S-Prism (288620)
  • Submission: S-Prism Co., Ltd.
  • Receipt: 05-15-2026