499790 - GS P & L Co., Ltd.

499790 Summary

Holding Companies

Stock Price & Overview

₩42,800 +1,400 (+3.38%) Close · Sep 4, 2026 KST

KOSPI | ₩KRW | Close: ₩42,800 ≈ US$31 · Market cap ₩0.8tn (≈ $606m)

499790 Financial Statements

Breakdown ₩ bn	FY2025	FY2024	FY2023	FY2022
Total Revenue	481.7	38.3	—	—
Cost of Revenue	367.8	32.9	—	—
Gross Profit	113.9	5.4	—	—
Selling, General & Administrative	35.8	5.4	—	—
Operating Income	78.0	-0.0	—	—
Finance Income	0.7	0.0	—	—
Finance Costs	16.9	1.4	—	—
Pretax Income	57.5	-1.3	—	—
Income Tax Expense	27.6	-0.2	—	—
Net Income	29.9	-1.1	—	—
Total Comprehensive Income	28.4	-0.5	—	—

Breakdown ₩ tn	FY2025	FY2024	FY2023	FY2022
Total Assets	2.46	2.27	—	—
Current Assets	0.05	0.03	—	—
Cash & Cash Equivalents	0.01	0.01	—	—
Inventories	0.00	0.00	—	—
Trade Receivables	0.04	0.02	—	—
Non-current Assets	2.41	2.24	—	—
Property, Plant & Equipment	1.45	1.27	1.25	—
Intangible Assets	0.02	0.01	0.01	—
Total Liabilities	1.20	1.03	—	—
Current Liabilities	0.23	0.23	—	—
Non-current Liabilities	0.97	0.81	—	—
Total Equity	1.26	1.24	—	—
Share Capital	0.02	0.02	—	—
Retained Earnings	0.02	-0.00	—	—

Breakdown ₩ bn	FY2025	FY2024	FY2023	FY2022
Cash from Operating Activities	119.6	-4.6	—	—
Cash from Investing Activities	-241.6	-13.2	—	—
Purchase of Property, Plant & Equipment	224.9	13.7	—	—
Cash from Financing Activities	119.5	14.8	—	—
Dividends Paid	6.6	0.0	—	—
Net Change in Cash	-2.5	-3.0	—	—

Breakdown ₩ bn	2026 Q2	2026 Q1	2025 Q4	2025 Q3	2025 Q2	2025 Q1	2024 Q4
Total Revenue	159.0	130.4	153.1	122.0	112.1	94.5	—
Cost of Revenue	120.3	97.1	112.7	92.7	91.5	70.9	—
Gross Profit	38.6	33.2	40.4	29.2	20.7	23.5	—
Selling, General & Administrative	9.3	9.1	9.1	9.3	9.1	8.3	—
Operating Income	29.4	24.2	31.3	19.9	11.6	15.2	—
Finance Income	0.3	0.2	0.2	0.2	0.2	0.1	—
Finance Costs	5.3	5.3	5.2	3.6	3.8	4.3	—
Pretax Income	24.4	19.0	22.2	16.6	7.7	11.0	—
Income Tax Expense	5.2	5.0	19.4	3.8	1.7	2.7	—
Net Income	19.2	14.1	2.8	12.8	6.0	8.3	—
Total Comprehensive Income	20.3	14.1	1.9	12.9	5.4	8.2	—

Breakdown ₩ tn	2026 Q2	2026 Q1	2025 Q4	2025 Q3	2025 Q2	2025 Q1	2024 Q4
Total Assets	2.47	2.46	2.46	2.43	2.32	2.28	2.27
Current Assets	0.08	0.05	0.05	0.06	0.05	0.04	0.03
Cash & Cash Equivalents	0.03	0.01	0.01	0.01	0.01	0.01	0.01
Inventories	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Trade Receivables	0.04	0.03	0.04	0.04	0.03	0.02	0.02
Non-current Assets	2.39	2.41	2.41	2.37	2.28	2.25	2.24
Property, Plant & Equipment	1.45	1.45	1.45	1.43	1.33	1.29	1.27
Intangible Assets	0.02	0.02	0.02	0.01	0.01	0.01	0.01
Total Liabilities	1.19	1.20	1.20	1.17	1.08	1.04	1.03
Current Liabilities	0.36	0.29	0.23	0.21	0.19	0.18	0.23
Non-current Liabilities	0.84	0.91	0.97	0.96	0.89	0.86	0.81
Total Equity	1.28	1.26	1.26	1.26	1.24	1.24	1.24
Share Capital	0.02	0.02	0.02	0.02	0.02	0.02	0.02
Retained Earnings	0.03	0.02	0.02	0.02	0.01	0.00	-0.00

Breakdown ₩ bn	2026 Q2	2026 Q1	2025 Q4	2025 Q3	2025 Q2	2025 Q1	2024 Q4
Cash from Operating Activities	63.1	33.5	32.9	34.7	35.9	16.1	—
Cash from Investing Activities	-25.5	-4.0	-39.1	-111.1	-65.8	-25.5	—
Purchase of Property, Plant & Equipment	17.4	10.9	37.4	107.5	54.6	25.4	—
Cash from Financing Activities	-17.2	-20.8	0.6	75.6	32.9	10.4	—
Dividends Paid	—	—	0.0	0.0	—	—	—
Net Change in Cash	20.4	8.7	-5.6	-0.8	2.9	1.0	—

Consolidated (CFS), from DART. 4 fiscal years and 7 quarters. Accounts matched on IFRS account_id, not Korean labels, so the same line holds across years where the Korean wording changed. Quarterly figures are three-month values: income quarters from DART's three-month column, cash-flow quarters differenced from DART's cumulative figures, and Q4 as annual minus nine-month cumulative.

499790 Growth

FY2025 ₩bn	Latest	1-yr	3-yr CAGR	5-yr CAGR	10-yr CAGR
Revenue	481.7	+1,156.9%	—	—	—
Operating income	78.0	—	—	—	—
Net income	29.9	—	—	—	—
EPS	₩1,510	—	—	—	—
Operating cash flow	119.6	—	—	—	—
Shareholders' equity	1,258.6	+1.8%	—	—	—

Compound annual growth from the DART annual statements on this page. n/m where either end of the period is a loss or missing. EPS uses today's share count for every year.

499790 Profitability

Ratio	FY2025	FY2024	FY2023	FY2022
Gross margin	23.6%	14.1%	—	—
Operating margin	16.2%	-0.1%	—	—
Net margin	6.2%	-3.0%	—	—
Return on equity	2.4%	-0.1%	—	—
Return on assets	1.3%	-0.1%	—	—
Operating cash flow / revenue	24.8%	-12.1%	—	—
Capex / revenue	46.7%	35.7%	—	—

Margins divide by revenue for the same year. Return on equity and assets divide net income by the average of that year's and the prior year's balance, as DART reports them (consolidated, including minority interests).

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What a US investor should know

Trading hours09:00–15:30 KST — 20:00–02:30 US Eastern the night before.
Daily limitKorean stocks can move at most ±30% in a session before trading halts.
Getting exposureKRX shares are not directly tradable in most US brokerage accounts. The usual routes are Korea ETFs or an international account.
ReportingKorean issuers file to DART, not the SEC. Half-year and quarterly reports land about 45 days after period end.