Conversion Price Adjustment Downward for 4th CB from KRW 456 to KRW 320, Increasing Potential Dilution


  • The conversion price of the 4th convertible bond has been adjusted downward from KRW 456 to KRW 320 due to a decline in the market price. Consequently, the number of shares issuable upon conversion increases from 10,964,912 to 15,625,000 shares, raising concerns over dilution of existing shareholder value.
  • The adjustment follows the contractual mechanism, applying the floor price of KRW 320. The adjusted price is effective from June 30, 2026.
  • [AI Summary]The downward conversion price adjustment increases potential share issuance by 42%, which is negative for existing shareholders. The capital allocation and governance aspects remain neutral.

KOSDAQ Filing Information


  • Adjustment of Conversion Price (4th Series)
  • Company: CSA COSMIC (083660)
  • Submission: CSA COSMIC CO., LTD.
  • Under KRX KOSDAQ Market Division