Isu Specialty Chemical FY 2025 Annual Report
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Filed: March 19, 2026· period ending December 31, 2025DART

Isu Specialty Chemical annual report for FY 2025, filed with DART (Korea Financial Supervisory Service) on March 19, 2026. This page provides AI-powered English analysis including business overview, management discussion & analysis (MD&A), risk factors, and KIFRS consolidated financial data such as revenue, net income, gross margin, operating margin, and return on equity (ROE).

Isu Specialty Chemical FY 2025 Annual Report Analysis

Business Overview

  • KRW 411.5B revenue in FY2025, with 57.9% from precision chemicals and 39.3% from precision chemical products including Base Oil newly reported
  • Solid-state battery material lithium sulfide (Li2S) plant expansion completed in May 2024, ramping up to 20 tons annual capacity with plans for 500-ton mother plant by Aug 2025

Management Discussion & Analysis

  • Revenue KRW 411.5B (+23.9% YoY), operating profit KRW 1.6B (-88.6%), net income KRW 0.8B (-92.7%) in FY2025
  • Single segment driver: Precision Chemicals; sales increase driven by capacity expansion and market share gain of TDM product

Risk Factors

  • USD 10% exchange rate change → ±KRW 2.16B pre-tax impact on profit for fiscal 2025, slightly down from ±KRW 2.26B prior year
  • Variable interest rate borrowings KRW 142B at FY2025-end, 65% increase YoY from KRW 86B, 1% interest rate change → ±KRW 1.42B pre-tax income impact

Isu Specialty Chemical FY 2025 Key Financial Metrics
DART

Revenue

KRW 411.5B

+23.9% YoY

Net Income

KRW 769.5M

-92.7% YoY

Gross Margin

9.4%

-477bp YoY

Operating Margin

0.4%

-389bp YoY

Net Margin

0.2%

-298bp YoY

ROE

0.6%

-806bp YoY

Total Assets

KRW 366.4B

+22.3% YoY

EPS (Diluted)

KRW 25

-92.9% YoY

Operating Cash Flow

KRW 4.6B

-56.2% YoY

CapEx

KRW 49.1B

+70.1% YoY

Source: KIFRS consolidated financial data from Isu Specialty Chemical annual report on DART. All figures in KRW.

Source: DART (Korea Financial Supervisory Service) · AI summaries generated from the original Korean filing (English output) · Beta: coverage is expanding