LB Semicon Announces 49.8B Won Rights Offering for Financial Improvement and Non-DDI Investment


  • LB Semicon plans to issue 12,000,000 shares (dilution ratio 20.66%) via rights offering with subsequent public offering, expecting to raise approximately 49.8 billion won based on the preliminary issue price of 4,150 won.
  • Of the proceeds, 30 billion won will be used for facility investment (Non-DDI capacity expansion for SoC, PMIC, CIS, power semiconductors) and 19.8 billion won for operating funds (raw material purchases including plating solutions and Au targets).
  • In Q1 2026, the company reported an operating profit of 7.6 billion won (first positive in three years), gross margin improved to 88.94%, and net income of 10.4 billion won.
  • Large asset impairment loss (121.8 billion won) recognized in 2025 reduced tangible asset book value, lowering depreciation burden and benefiting from severance cost savings.
  • As of end-Q1 2026, debt ratio was 146.6% (improved from 153.3% year-end 2025), current ratio 68.75%, total borrowings 318.7 billion won, and cash equivalents 18.5 billion won, indicating liquidity pressure.
  • Revenue concentration: 73.6% from two customers (A: 38.4%, B: 35.2%). Risk from DDI market structural slowdown and declining COF demand.
  • Net foreign currency liability of 66.9 billion won (end-2025) exposes the company to FX translation losses if the won weakens. High gold price increases raw material costs.
  • Outstanding convertible bonds (3rd and 4th series) total 74.5 billion won, potentially adding up to 14,346,804 shares (24.7% of existing shares) upon conversion.
  • The largest shareholder (LB Corp and related parties) intends to subscribe to 100% of allocated shares, maintaining a 27.24% stake post-offering. LAPIS Semiconductor (12.89%) has no lock-up obligation.
  • KB Securities is the lead underwriter on a firm commitment basis, with an underwriting fee of 0.8% of the total offering amount.
  • Potential schedule delays if designated for intensive review. The large 20.66% dilution poses downward pressure on the stock price.
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KOSDAQ Filing Information


  • Filing: Securities Registration Statement (Equity Securities)
  • Company: LB SEMICON (061970)
  • Submission: LB SEMICON, INC.
  • Receipt: 05-15-2026