Isu Specialty Chemical (이수스페셜티케미컬, 457190) as it stands in its DART filings — price-to-book measured against total equity and against the equity attributable to the parent company’s own shareholders, five years of headline figures, and the shareholder-return record. Every figure below links to the filing it was read from.
USD 1,459m
gap +0.0%
Five years, as filed
| KRW bn | FY2023 | FY2024 | FY2025 | 2026 H1 |
|---|---|---|---|---|
| Revenue | 118 | 332 | 411 | 217 |
| Operating profit | -6.1 | 14.2 | 1.6 | 11.2 |
| Net profit (total) | -6.2 | 10.5 | 0.8 | 5.5 |
| Net profit (owners’ share) | -6.2 | 10.5 | 0.8 | 5.5 |
| Equity (total) | 95.0 | 122 | 133 | 138 |
| Equity (owners’ share) | 95.0 | 122 | 133 | 138 |
| Net cash | -78.6 | -94.0 | -143 | -169 |
| Filing | receipt | receipt | receipt | receipt |
Amounts in KRW bn, rounded. An em dash means the filing does not carry that line — it is left empty rather than estimated. Net cash is cash and short-term financial instruments less total borrowings and bonds; lease liabilities are excluded. The 2026 H1 column is six months of revenue, operating profit and net profit, and the balance sheet as at the half-year date for equity and net cash — it is not comparable with a full year on the flow lines.
Shareholder returns
No dividend per share is recorded for 2021–2025 in the filings read for this dataset.
- Treasury — The FY2025 report does not state a treasury holding. · receipt
- Shares — 30,218,872 ordinary shares listed on 2026-08-14; 30,208,280 in the FY2025 annual report (-0.0%) · receipt
- Share cancellations — none filed in 2021–2026.
How these figures were read
- Consolidated financial statements (CFS). Equity and profit are split between the parent shareholders’ share and non-controlling interests, and the two P/B readings use total equity and the parent share respectively.
- Completed by identity (ID). The filing does not print the separate line, so the controlling-interest profit is net profit in full, because there is no non-controlling interest to separate out. This is arithmetic that has to hold inside the same statement — nothing here is estimated. Where such a line is printed but could not be read, the cell is left empty instead.
- Total borrowings. For net cash, the component accounts are only partly present, so total borrowings is the sum of every leaf line whose account name contains “borrowing” or “bond”, with lease liabilities excluded.
- Net cash is bounded. Borrowings are read from the lines named as borrowings or bonds. This balance sheet also carries financial-liability lines that are not so named; if every one of them were borrowings as well, net cash over market capitalisation would move by 0.60 percentage points — under the one-point limit, which is why the figure is published at all.
- Market capitalisation. The ordinary shares listed on 2026-08-14 times the closing price on that day, so the price and the share count carry the same date. Preferred shares are excluded. The share count printed in the FY2025 annual report is kept separately above, because it is stated as at the financial year-end.
Where this sits
- This row in the 183-company table — sort and compare it against the rest of the universe, or download the full CSV.
- Methodology — how the universe was drawn, what was excluded, the identity rules, and how total borrowings are summed.
- Data room — every dataset on this site.
Source: DART filings · Dataset v1.3 (changelog) · Base date 2026-08-14 · Next update: Q3 filings (Nov 2026). This page is a record of what the filings say. It is not a recommendation to buy or sell any security, it carries no price target and no trade timing, and it does not say whether a share is cheap or dear. Figures are as at the base date and change afterwards. See the disclaimer.