Audit Disclaimer Triggers Delisting Risk, Improvement Period Granted and Trading Halt Continues


  • DAEJIN ADVANCED MATERIALS received a disclaimer of opinion due to scope limitation for the recent fiscal year, resulting in a delisting reason (07 Apr 2026), and filed an objection on 28 Apr 2026.
  • KOSDAQ Market Division granted an improvement period until ~10 Apr 2027, during which trading halt continues.
  • Within 15 business days after the improvement period, the company must submit an implementation report and an expert confirmation.
  • The improvement period may change due to extension of the annual report deadline, etc.
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KOSDAQ Filing Information


  • Filing: Other Market Notice (Receipt of Objection to Delisting and Grant of Improvement Period)
  • Company: DAEJIN ADVANCED MATERIALS (393970)
  • Submission: KOSDAQ Market Division
  • Receipt: 04-28-2026
  • Under KRX KOSDAQ Market Division