Income Statement SANDS LAB Inc.

Stocks

A411080

KR7411080005

IT Services & Consulting

End-of-day quote Korea S.E. 13/08/2026			5-day change	1st Jan Change
4,535.00 ^KRW	+1.45%		+13.23%	-34.28%

01-26	Sands Lab Inc to pay dividend of 150 won per common share	RE
01-26	SANDS LAB Inc. announces Annual dividend, payable on April 22, 2026	CI

fa6ad63.5tWPzIBXtk3Rh0HYWIylY6HOQ7n-5CP7voILCnsb8ts.sJzNos4x2SDh3jm6DPTgBO-EJ_W4nXWs7rFpOkNJo62ukdz12RX0IqG-dQ

Published financial data: SANDS LAB INC.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2024	2025
Revenues	8.3B	11.61B
Total Revenues	8.3B	11.61B
Gross Profit	8.3B	11.61B
Selling General & Admin Expenses, Total	9.74B	10.22B
Provision for Bad Debts	-50.47M	-368K
R&D Expenses	1.52B	2.02B
Depreciation & Amortization - (IS)	708M	1B
Amortization of Goodwill and Intangible Assets - (IS)	83.18M	134M
Other Operating Expenses, Total	12.01B	13.38B
Operating Income	-3.71B	-1.77B
Interest Expense, Total	-9.34M	-354K
Interest And Investment Income	1.37B	1.01B
Net Interest Expenses	1.36B	1.01B
Other Non Operating Income (Expenses)	-52.32M	-64.48M
EBT, Excl. Unusual Items	-2.4B	-823M
Gain (Loss) On Sale Of Investments	-391M	783M
Gain (Loss) On Sale Of Assets	2.56M	2.89M
EBT, Incl. Unusual Items	-2.79B	-37.02M
Income Tax Expense	-487M	428M
Earnings From Continuing Operations	-2.3B	-465M
Net Income to Company	-2.3B	-465M
Minority Interest	-	-84.18M
Net Income - (IS)	-2.3B	-550M
Net Income to Common Incl Extra Items	-2.3B	-550M
Net Income to Common Excl. Extra Items	-2.3B	-550M
Per Share Items
Net EPS - Basic	-162	-36.23
Basic EPS - Continuing Operations	-162	-36.23
Basic Weighted Average Shares Outstanding	14.2M	15.17M
Net EPS - Diluted	-162	-36.23
Diluted EPS - Continuing Operations	-162	-36.23
Diluted Weighted Average Shares Outstanding	14.2M	15.17M
Normalized Basic EPS	-105.6	-39.45
Normalized Diluted EPS	-105.6	-39.45
Supplemental Items
EBITDA	-2.92B	-633M
EBITA	-3.63B	-1.64B
EBIT	-3.71B	-1.77B
Effective Tax Rate - (Ratio)	17.47	-1.16K
Normalized Net Income	-1.5B	-599M
Supplemental Operating Expense Items
Selling and Marketing Expenses	5.69B	5.84B
Research And Development Expense From Footnotes	1.52B	2.02B
Stock-Based Comp., SG&A Exp. (Total)	35.02M	-
Total Stock-Based Compensation	35.02M	-

Fiscal Period: December	2024	2025
Assets
Cash And Equivalents	31.19B	34.01B
Trading Asset Securities, Total	3.5B	-
Total Cash And Short Term Investments	34.69B	34.01B
Accounts Receivable, Total	382M	1.55B
Other Receivables	360M	5.11M
Notes Receivable	26.6M	1.1B
Total Receivables	769M	2.65B
Prepaid Expenses	1.04B	639M
Other Current Assets, Total	220M	153M
Total Current Assets	36.72B	37.46B
Gross Property Plant And Equipment	9.83B	11.78B
Accumulated Depreciation	-2.17B	-4.7B
Net Property Plant And Equipment	7.65B	7.08B
Long-term Investments	3.52B	9.71B
Goodwill	-	1.14B
Other Intangibles, Total	757M	1.28B
Loans Receivable Long-Term	160M	160M
Deferred Tax Assets Long-Term	736M	584M
Other Long-Term Assets, Total	801M	615M
Total Assets	50.35B	58.02B
Liabilities
Accounts Payable, Total	1.42B	682M
Accrued Expenses, Total	590M	606M
Current Portion of Leases	16.18M	8.91M
Unearned Revenue Current, Total	425M	970M
Other Current Liabilities	261M	1.48B
Total Current Liabilities	2.71B	3.75B
Long-Term Leases	9.18M	-
Total Liabilities	2.72B	3.75B
Common Stock, Total	1.52B	1.53B
Additional Paid In Capital	49.46B	24.71B
Retained Earnings	-1.67B	27.78B
Treasury Stock	-70M	-
Comprehensive Income and Other	-1.61B	10
Total Common Equity	47.64B	54.02B
Minority Interest	-	251M
Total Equity	47.64B	54.27B
Total Liabilities And Equity	50.35B	58.02B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	14.55M	15.27M
ECS Total Common Shares Outstanding	14.55M	15.27M
Book Value / Share	3.27K	3.54K
Tangible Book Value	46.88B	51.61B
Tangible Book Value Per Share	3.22K	3.38K
Total Debt	25.36M	8.91M
Net Debt	-34.67B	-34B
Minority Interest, Total (Incl. Fin. Div)	-	251M
Land - (BS)	1.33B	1.33B
Buildings, Total	3.64B	3.83B
Machinery, Total	1.46B	3.04B
Accumulated Allowance for Doubtful Accounts (Supple)	40.29M	39.92M

Fiscal Period: December	2024	2025
Net Income	-2.3B	-550M
Depreciation & Amortization - CF	708M	1B
Amortization of Goodwill and Intangible Assets - (CF)	83.18M	134M
Depreciation & Amortization, Total	791M	1.14B
(Gain) Loss From Sale Of Asset	-2.56M	-2.89M
(Gain) Loss on Sale of Investments - (CF)	391M	-783M
Stock-Based Compensation (CF)	35.02M	-
Provision and Write-off of Bad Debts	-50.47M	-368K
Other Operating Activities, Total	-465M	564M
Change In Accounts Receivable	5.41B	-1.12B
Change In Accounts Payable	-3.29B	-736M
Change in Other Net Operating Assets	-731M	1.82B
Cash from Operations	-212M	325M
Capital Expenditure	-5.6B	-595M
Sale of Property, Plant, and Equipment	18.18M	7.27M
Cash Acquisitions	-	-1.63B
Sale (Purchase) of Intangible assets	-1.09M	-536M
Investment in Marketable and Equity Securities, Total	-6.07B	-691M
Net (Increase) Decrease in Loans Originated / Sold - Investing	2.86B	-1.01B
Other Investing Activities, Total	-350M	301M
Cash from Investing	-9.15B	-4.15B
Long-Term Debt Repaid, Total	-30.62M	-16.45M
Total Debt Repaid	-30.62M	-16.45M
Issuance of Common Stock	9.29B	6.66B
Other Financing Activities, Total	-10	-10
Cash from Financing	9.26B	6.64B
Net Change in Cash	-103M	2.82B
Supplemental Items
Cash Interest Paid	9.34M	354K
Cash Income Tax Paid (Refund)	-28.29M	-36.68M
Levered Free Cash Flow	-	-1.47B
Unlevered Free Cash Flow	-	-1.47B
Change In Net Working Capital	-	372M
Net Debt Issued / Repaid	-30.62M	-16.45M

Fiscal Period: December	2024	2025
Profitability
Return on Assets	-	-2.04
Return on Total Capital	-	-2.17
Return On Equity %	-	-0.91
Return on Common Equity	-	-1.08
Margin Analysis
Gross Profit Margin %	100	100
SG&A Margin	117.44	88.05
EBITDA Margin %	-35.17	-5.45
EBITA Margin %	-43.7	-14.09
EBIT Margin %	-44.7	-15.25
Income From Continuing Operations Margin %	-27.73	-4.01
Net Income Margin %	-27.73	-4.73
Net Avail. For Common Margin %	-27.73	-4.73
Normalized Net Income Margin	-18.07	-5.15
Levered Free Cash Flow Margin	-	-12.68
Unlevered Free Cash Flow Margin	-	-12.68
Asset Turnover
Asset Turnover	-	0.21
Fixed Assets Turnover	-	1.58
Receivables Turnover (Average Receivables)	-	12.04
Short Term Liquidity
Current Ratio	13.55	10
Quick Ratio	13.08	9.49
Operating Cash Flow to Current Liabilities	-0.08	0.09
Days Sales Outstanding (Average Receivables)	-	30.32
Long Term Solvency
Total Debt/Equity	0.05	0.02
Total Debt / Total Capital	0.05	0.02
LT Debt/Equity	0.02	-
Long-Term Debt / Total Capital	0.02	-
Total Liabilities / Total Assets	5.4	6.46
EBIT / Interest Expense	-397.21	-5K
EBITDA / Interest Expense	-312.49	-1.79K
(EBITDA - Capex) / Interest Expense	-912.52	-3.47K
Total Debt / EBITDA	-0.01	-0.01
Net Debt / EBITDA	11.88	53.73
Total Debt / (EBITDA - Capex)	-0	-0.01
Net Debt / (EBITDA - Capex)	4.07	27.7
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	39.96
Gross Profit, 1 Yr. Growth %	-	39.96
EBITDA, 1 Yr. Growth %	-	-78.31
EBITA, 1 Yr. Growth %	-	-54.87
EBIT, 1 Yr. Growth %	-	-52.27
Earnings From Cont. Operations, 1 Yr. Growth %	-	-79.77
Net Income, 1 Yr. Growth %	-	-76.11
Normalized Net Income, 1 Yr. Growth %	-	-60.09
Diluted EPS Before Extra, 1 Yr. Growth %	-	-77.64
Accounts Receivable, 1 Yr. Growth %	-	304.6
Net Property, Plant and Equip., 1 Yr. Growth %	-	-7.51
Total Assets, 1 Yr. Growth %	-	15.21
Tangible Book Value, 1 Yr. Growth %	-	10.08
Common Equity, 1 Yr. Growth %	-	13.4
Cash From Operations, 1 Yr. Growth %	-	-253.49
Capital Expenditures, 1 Yr. Growth %	-	-89.38