OA: Q1 2026 Revenue Growth and Improved Financial Structure; Share Buyback and Dividend

Q1 2026 consolidated revenue KRW 25.4 billion (+6.7% YoY), operating profit KRW 1.1 billion, net profit KRW 0.7 billion (down from KRW 1.7 billion in Q1 2025).
Completed cancellation of 797,917 treasury shares on March 9, 2026 (cumulative 2,685,945 shares cancelled since August 2024).
Board resolved on April 22, 2026 to pay quarterly dividend: KRW 140 per share for minority shareholders and KRW 100 per share for the controlling shareholder.
Improved financial structure: net debt KRW 9.8 billion (down from KRW 19.3 billion at year-end 2025), capital gearing ratio fell to 17.64% (from 31.05%).
Launching new businesses: fragrance brand 'The Leader's Note' and cosmetics brand 'ONSAL'.
Planned spin-off of the health functional food business (Samdae500) into a wholly-owned subsidiary effective July 1, 2026.
Credit rating downgraded from BBB to BBB- by iCreable in April 2026.

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