COSMO Advanced Materials posts net loss and 19.9% revenue decline in 2025, but operating cash flow improves to 138.2B KRW and capacity expansion completed


  • Recorded net loss of 5.2B KRW in FY2025 (vs net profit of 17.6B KRW in prior year), revenue down 19.9% to 456.3B KRW
  • Operating profit plunged 90.5% to 2.4B KRW due to sluggish NCM cathode material orders and metal price declines
  • Operating cash flow surged to 138.2B KRW from 9.1B KRW a year ago, driven by reduction in inventories and receivables
  • Cash and cash equivalents jumped to 34.98B KRW (from 1.98B KRW), a 16.7x increase, significantly improving liquidity
  • Debt ratio improved to 45.1% (from 58.3%), equity ratio at 68.9%, maintaining a stable financial structure
  • Completed expansion of cathode material production line to 100,000 tons annual capacity, including precursor plant
  • Issued 68th convertible bonds in January 2026 for investment in domestic and overseas cathode material projects (subsequent event)
  • No dividend distribution (no dividends for the past 5 years), prioritizing investment for long-term growth
  • Major customers include Samsung Electro-Mechanics, Samsung SDI, LG Chem; cathode material accounts for 71.8% of revenue
  • Positive outlook for release film business driven by AI server and automotive MLCC demand, developing high-value products
  • [AI Summary]COSMO Advanced Materials experienced a sharp decline in revenue and profit in 2025 due to the prolonged EV chasm, resulting in a net loss. However, financial stability improved with a strong operating cash flow and lower debt ratio. The completion of capacity expansion provides a medium-to-long-term growth catalyst, but near-term demand recovery risks remain, warranting caution on investment.

KOSPI Filing Information


  • Filing: [Correction of Description] Business Report (2025.12)
  • Company: COSMO ADVANCED MATERIALS & TECHNOLOGY (005070)
  • Submission: COSMO ADVANCED MATERIALS & TECHNOLOGY CO., LTD
  • Receipt: 06-02-2026