Q1 2026 Revenue Surges 168% YoY, Operating Loss Narrows; IPO Proceeds to Fuel Growth Amid Ongoing Losses


  • Consolidated Q1 2026 revenue of 3,034.8M KRW surged 168% YoY (1,133.9M KRW), driven by AI consulting (2,388.3M) and Runway license sales (646.5M).
  • Operating loss narrowed to 2,433.5M KRW from 3,228.8M KRW a year ago, but net loss remained at 2,373.5M KRW (EPS -160 KRW).
  • Operating cash outflow was 1,458.7M KRW, ending cash at 3,119.7M KRW, down 1,452.9M from year-end 2025.
  • Subsequent to the reporting period, the company listed on KOSDAQ on May 20, 2026, raising 39,525M KRW (net 36,392M) via IPO.
  • IPO proceeds allocated to R&D (28,074M KRW) and overseas expansion (8,318M KRW), positioning for growth without additional funding.
  • Order backlog reached 15,191.9M KRW, customer concentration decreased (top customer 12% of revenue), new client acquisition ongoing.
  • Operating expenses rose 25.3% YoY to 5,468.2M KRW, R&D expense 955.8M KRW (31.5% of revenue).
  • Total equity 12,093M, total liabilities 6,629M, debt ratio 54.8%; short-term borrowings of 3,000M from Woori Bank.
  • Separate net loss 2,237.5M KRW, accumulated deficit 672.9B KRW; no income tax expense due to sufficient carryforwards.
  • Major shareholders (5,477,016 shares, 31.22% post-IPO) agreed to 3-year lock-up, ensuring management stability.
  • Continued growth of Runway platform with reference clients including Samsung, Hyundai Motor, SK On, LG Electronics, etc.
  • [AI Comprehensive Analysis]Strong revenue growth and IPO funds improve short-term liquidity, but persistent operating losses and accumulated deficit (672.9B KRW) remain burdens. Investment in R&D and overseas expansion requires time to generate returns; the pace of loss reduction will be a key factor for stock price direction.

KOSDAQ Filing Information


  • Filing: Quarterly Report (2026.03)
  • Company: MakinaRocks (477850)
  • Submission: MakinaRocks Co., Ltd.
  • Receipt: 05-28-2026