Corporate Governance Report Disclosure: Multiple Non-Compliances and CB Risks amid Earnings Turnaround, No Dividend


  • No dividend despite earnings turnaround: 2025 consolidated revenue of 653.4B KRW and operating profit of 143.3B KRW turned positive, but accumulated losses led to no dividend for three consecutive years; no separate shareholder return policy established.
  • Multiple non-compliance with governance key indicators: 11 out of 15 items failed, including convocation notice 4 weeks prior, avoiding concentrated dates, dividend predictability, CEO succession plan, independent board chair, and cumulative voting. Internal audit independence and board regulations are lacking.
  • CB balance of 74.5B KRW poses dilution risk: Outstanding convertible bonds total 74.5B KRW (Series 8-1: 70B, Series 10-1/2: 4.5B). Conversion prices range from KRW 12,762 to 16,131, potentially issuing up to 5.76M new shares (7.2% of outstanding).
  • Controlling shareholder stake at 39.49%, minority at 44.43%: Kim Ki-byung and four others maintain control; full conversion of CBs could dilute their stake.
  • [AI Comprehensive Analysis]Despite improved earnings, the company shows weak governance commitment and faces potential dilution from convertible bonds. The absence of shareholder return policy and low governance compliance rate may deter long-term investors.

KOSPI Filing Information


  • Filing: Corporate Governance Report Disclosure
  • Company: LOTTE TOUR DEVELOPMENT (032350)
  • Submission: LOTTE TOUR DEVELOPMENT CO.,LTD
  • Receipt: 05-29-2026
  • Under KRX KOSPI Market Division