S&D (260970) Q2 2026 earnings summary

Executive summary

• Specializes in functional food ingredients and health supplements, with diversification into natural materials for cosmetics and household goods.

• No subsidiaries or affiliates; listed on KOSDAQ since 2021.

• Maintains strong credit ratings (A, A+) and recognized as a venture and innovative SME.

Financial highlights

• 2026 H1 revenue: KRW 95.4 billion, down from KRW 150.9 billion in 2025 (full year).

• Operating income for 2026 H1: KRW 16.4 billion; net income: KRW 13.0 billion.

• Basic EPS for 2026 H1: KRW 4,478.

• Cash and cash equivalents at June 2026: KRW 33.1 billion, up from KRW 26.5 billion at end-2025.

• Dividend payout ratio for 2026 H1: 25.13%; cash dividend per share: KRW 1,790.

Outlook and guidance

• Plans to expand into e-commerce and new business lines for diversification.

• Focus on leveraging existing technology and facilities for new ventures.

• Ongoing R&D in functional food and health supplement ingredients, with new product launches expected.