Source of Facts: Financial Supervisory Service DART / 2026-03-18
Disclosure Type: Submission of Audit Report
💡 3-Second Summary
Hana Micron has received an “Unqualified” (Appropriate) audit opinion from Daeju Electronic Audit Corporation for its FY2025 financial statements. The company logged a consolidated revenue of KRW 1.53T and successfully executed a major turnaround, achieving a net profit of KRW 65.5B against the previous year’s deficit.
📊 1. [Key Disclosure Content & Major Figures Summary]
- External Auditor & Opinion: Daeju Electronic Audit Corporation / “Unqualified” (Appropriate) opinion for both non-consolidated and consolidated financial statements.
- Going Concern Uncertainty: Not applicable (No systemic financial distress identified).
- FY2025 Consolidated Financial Performance Summary:
- Revenue: KRW 1.53T (KRW 1,534,418,874,072 / Up 22.7% YoY)
- Operating Profit: KRW 127.7B (KRW 127,689,329,155 / Up 19.6% YoY)
- Net Profit: KRW 65.6B (KRW 65,578,519,945 / Turned to Profit from a KRW 11.1B deficit YoY)
- Total Assets / Liabilities / Equity: KRW 2.02T / KRW 1.37T / KRW 652.7B
- Adjustments from Tentative Results after Audit:
- Revenue: KRW 1,534,418,874,072 (Minor decrease of approx. KRW 30 million)
- Operating Profit: KRW 127,689,329,155 (Minor decrease of approx. KRW 30 million)
- Net Profit: KRW 65,578,519,945 (Decreased by approx. KRW 1.15B from the tentative report)
- Financial Soundness: Capital impairment ratio is not applicable / No operating losses over the last 5 fiscal years (Delisting or Administration issues are Zero).
📈 2. [Expert View: Market & Share Price Impact Analysis]
- Complete Clearance of Settlement Season Risk (Positive): The company cleared its highest annual compliance hurdle for March by securing an ‘Unqualified’ opinion. Given that semiconductor small-to-mid caps frequently suffer severe sell-offs during this season due to delayed reports or accounting complexities with overseas units, this submission serves as a rock-solid floor to protect investor sentiment.
- Solid Validation of Fundamental Turnaround: While the final net profit was marginally adjusted down by KRW 1.15B during the final auditing process, the broader thesis of a monumental structural shift to a KRW 65.5B net profit remains intact. Overcoming the previous year’s net loss of KRW 11.1B is now legally verified. This confirmation provides domestic institutional and foreign portfolio managers with the baseline compliance safety required to build long-term stakes ahead of the general shareholders’ meeting.
📝 Editor’s Comment (by K-STOCK Editor)
March is notoriously stressful for domestic equity investors due to sudden accounting scares, but Hana Micron shareholders can finally rest easy. The official report card bearing an ‘Unqualified’ status from the external auditor has been delivered. Although the final net profit scaled back by about KRW 1.15B compared to last week’s tentative disclosure, the core achievement—a massive shift into a KRW 65.5B net profit—is completely unblemished. Escaping the red ink and cementing a strong performance recovery is now a verified fact. With fiscal uncertainties entirely resolved, the market can now look forward to the general shareholders’ meeting and ride the underlying growth momentum of the semiconductor packaging industry.
📢 Disclaimer & Source Information Source: This content has been newly structured and written based on official data submitted to the Financial Supervisory Service’s Electronic Disclosure System (DART).
Investment Risk Notice: This material is provided solely for informational and linguistic reference purposes. Under no circumstances does it constitute financial advice or a recommendation to buy or sell specific stocks. All investment decisions and financial responsibilities rest entirely with the individual investor.
Contact: For compliance inquiries or copyright requests, please contact ksb220805@gmail.com.
🔥 Bulls vs Bears, drop your analysis in the comments!