THE CODI Adjusts 10th CB Conversion Price Down to 4,924 Won from 5,296 Won, Dilution Rises to 11.81%, Payment Delayed to September


  • THE CODI finalized amendments to the terms of its 10th unregistered private convertible bond through a board resolution on July 20, 2026.
  • The conversion price was lowered from 5,296 won to 4,924 won, increasing the number of shares issuable upon conversion from 566,465 to 609,260 and raising the dilution ratio from 10.98% to 11.81% of total outstanding shares.
  • The payment date was postponed from July 20, 2026 to September 17, 2026, and the maturity date was extended from July 20, 2029 to September 17, 2029.
  • The 3 billion won proceeds will be used for overseas factory construction, and the counterparty remains K-Shin Seongjang Equity, a single-member fund.
  • [AI Summary]The downward adjustment of the conversion price increases dilution risk for existing shareholders. With a potential dilution of 11.81% and a single small fund as counterparty, governance concerns persist. Investors should closely monitor the execution of the overseas factory project and fund disbursement.

KOSDAQ Filing Information


  • [Correction of Description] Report on Major Matters (Decision on Issuance of Convertible Bonds)
  • Company: THE CODI (224060)
  • Submission: THE CODI Co., LTD.

  • Shares: 5,160,722
  • Price: 4,640 KRW
  • Market Cap: 23.9 B KRW