DHX Company Acquires Own Convertible Bond of 500 Million KRW Before Maturity, Eliminating Potential 1.71% Dilution Amid Auditor's Opinion Denial


  • DHX Company decided to acquire its 31st series unregistered private convertible bond with a face value of 500 million KRW held by its subsidiary Jungsung Food through an over-the-counter purchase before maturity.
  • The acquisition was triggered by an early redemption request due to a loss of time benefit caused by a denial of auditor's opinion for fiscal year 2025. The company offset the payment with a loan receivable from Jungsung Food, resulting in no actual cash outflow.
  • The conversion price is 1,067 KRW per share, and if converted, 468,603 shares equivalent to 1.71% of total outstanding shares would have been issued. This acquisition eliminates potential dilution, protecting existing shareholder value.
  • However, the company's financial health is concerning due to the auditor's opinion denial, and the subsidiary Jungsung Food has a very thin equity base of only 199 million KRW, posing financial risk.
  • After the acquisition, the bond balance is zero. Future treatment will be decided by a board resolution.
  • [AI Summary]DHX Company resolved an early redemption crisis from an auditor's denial by offsetting with a loan receivable, eliminating potential dilution. However, financial instability and the subsidiary's weak capital structure pose investment risks. Short-term positive for stock price, but long-term financial improvement is needed.

KOSDAQ Filing Information


  • Report On Major Events (Decision On Acquisition Before Maturity Of Self-Convertible Bonds)
  • Company: DHX Company (031860)
  • Submission: DHX Company Co., Ltd.

  • Shares: 27,005,423
  • Price: 693 KRW
  • Market Cap: 18.7 B KRW