Osung Advanced Materials: Q1 2026 massive profit from merger and business sale, share cancellation


  • Consolidated net profit of KRW 22.9bn in Q1 2026 (vs. KRW 8.0bn in Q1 2025), including bargain purchase gain of KRW 12.7bn
  • Completed merger with NSM in March 2026 (ratio 1:0.444), generating KRW 12.0bn bargain purchase gain
  • Decided to transfer entire material business and sell 100% stake in Osung High Technology (KRW 160bn, expected closing by 2029)
  • Stock split approved (par value from KRW 500 to 5,000), new shares listing expected on May 28, 2026
  • Cancelled 3.41 million treasury shares; held 1.84 million treasury shares at quarter end
  • Issued two convertible bonds (total KRW 17bn, conversion prices KRW 1,805/1,715)
  • Consolidated revenue KRW 11.5bn (vs. KRW 10.8bn), operating profit KRW 3.4bn (vs. KRW 2.4bn)
  • Debt ratio 1.58%, net cash position maintained
  • Subsidiary The Blossom Mukdong involved in a KRW 2.5bn loan lawsuit (first trial ongoing)
  • Credit rating A- (Ecreditable, April 2026)
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KOSDAQ Filing Information


  • Filing: Quarterly Report (2026.03)
  • Company: OSUNG ADVANCED MATERIALS (052420)
  • Submission: OSUNG ADVANCED MATERIALS CO., LTD.
  • Receipt: 05-15-2026