Source of Facts: Financial Supervisory Service DART / 2026-03-11
Disclosure Type: Submission of Audit Report
💡 3-Second Summary
Hanwha Ocean has submitted its audit report having received an ‘Unmodified’ opinion for both consolidated and separate financial statements from Samil PwC, recording consolidated revenue of KRW 12.7835 trillion and operating profit of KRW 1.1675 trillion for the current fiscal year, reflecting quantitative growth compared to the previous fiscal year.
📊 1. [Key Disclosure Content & Major Figures Summary]
- Date of Receipt of Audit Report: March 11, 2026 (Fiscal Period: January 1, 2025 ~ December 31, 2025)
- External Auditor Name: Samil PricewaterhouseCoopers (Samil PwC)
- Audit Opinion & Risk Designation Status:
- Audit Opinion for Consolidated and Separate Statements: ‘Unmodified’ (Proper)
- Existence of Material Uncertainty Related to Going Concern: Not Applicable (Same as the previous fiscal year)
- Material Uncertainty Related to Going Concern Unrelated to Audit Opinion Disclosed: Not Disclosed
- Non-unmodified Opinion on Internal Control Over Financial Reporting: Not Applicable
- Disclosure of Embezzlement or Breach of Trust in Audit Report: No
- Consolidated Financial Position & Performance Metrics:
- Total Assets: KRW 20,140,914,014,349 (Approx. KRW 20.14T)
- Total Liabilities: KRW 13,965,907,018,538 (Approx. KRW 13.97T)
- Total Equity: KRW 6,175,006,995,811 (Approx. KRW 6.18T / Total Equity Attributable to Owners of Parent: Approx. KRW 6.17T)
- Share Capital: KRW 1,537,066,970,000 (Approx. KRW 1.54T)
- Revenue: KRW 12,783,512,278,323 (Approx. KRW 12.78T, increasing from KRW 10.78T in the previous fiscal year)
- Operating Profit: KRW 1,167,590,137,928 (Approx. KRW 1.17T, increasing from KRW 237.9B in the previous fiscal year)
- Net Income: KRW 1,245,921,538,208 (Approx. KRW 1.25T, increasing from KRW 528.2B in the previous fiscal year)
- Separate Financial Position & Performance Metrics:
- Total Assets: KRW 19,724,646,034,029 / Total Liabilities: KRW 13,730,328,427,490 / Total Equity: KRW 5,994,317,606,539
- Revenue: KRW 12,903,594,354,486 / Operating Profit: KRW 1,154,002,861,086 / Net Income: KRW 1,344,198,634,694
- Changes in Scope of Consolidation: The number of consolidated subsidiaries stands at 21, representing an increase of 5 compared to the previous fiscal year (16). The number of major subsidiaries remains unchanged at 0.
- Project Variability Clause: Financial statements in the audit report submitted by the external auditor have not been finalized through the company’s general meeting of shareholders and remain subject to change during the approval process.
📈 2. [Expert View: What This Disclosure Means for Investors]
- Official Registration of Audited Metrics and Opinion: This filing formally registers the official parameters of Hanwha Ocean’s fiscal year 2025 financial statements submitted under audit procedures by Samil PwC. Annual performance parameters feature consolidated revenue of KRW 12.7835 trillion and operating profit of KRW 1.1675 trillion, established alongside an unmodified audit opinion and a proper status for internal accounting controls.
- Financial Soundness and Capital Sufficiency: Total equity attributable to the owners of the parent is recorded at KRW 6.1703 trillion against share capital of KRW 1.5371 trillion, indicating that the parameters for capital impairment ratio show no applicable impairment on the record. The document formally notes the absence of entries relating to going concern uncertainties or embezzlement.
- Expansion of Scope in Corporate Consolidation: Quantitative data verifies that the number of consolidated subsidiaries expanded from 16 to 21 during the fiscal period. These financial metrics have been systematically derived and presented in accordance with Korean International Financial Reporting Standards (K-IFRS).
📝 Editor’s Comment (by K-STOCK Editor)
Hanwha Ocean’s regulatory filing regarding the submission of its audit report presents the official parameters established for its fiscal 2025 consolidated and separate financial performance under the formal review of Samil PwC. According to the document, the company received an unmodified audit opinion with no material uncertainty regarding its status as a going concern, while reporting a consolidated revenue parameter of KRW 12.7835 trillion and an operating profit of KRW 1.1675 trillion.
The critical variables and primary checkpoints for investors to analyze moving forward are the ‘formal finalization of the financial statements through the general meeting of shareholders’ and the ‘continuity of the updated balance sheet metrics.’ While these metrics are systematically audited, the filing explicitly states in Section 6 that the figures remain subject to administrative changes during the subsequent shareholder approval process.
Consequently, investors should avoid drawing analytical conclusions regarding direct financial drivers or fixed performance expansions based solely on the audited growth metrics or the receipt of the unmodified opinion. It remains essential to monitor the situation under the explicit conditions stated in the filing, tracking the final verification process of the KRW 20 trillion asset framework as it moves through the upcoming shareholder resolutions.
📢 Disclaimer & Source Information
Source: This content was newly structured and written based on the official data submitted to the Financial Supervisory Service’s Electronic Disclosure System (DART).
Investment Risk Advisory: This information is provided for informational and linguistic reference purposes only. 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 investor.
Contact: For compliance inquiries or copyright requests, please contact ksb220805@gmail.com.
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