Samsung SDI makes rechargeable batteries for electric vehicles and energy storage systems (ESS), along with electronic materials for semiconductors and displays. In 2025, weak EV demand cut revenue 20% and the company posted an annual operating loss, but in the first quarter of 2026 revenue rose 12.6%, the operating loss narrowed 64%, and net profit of ₩56.1 billion swung to a positive. What stands out lately is that it is passing the trough of earnings, helped by U.S. local production of ESS and a recovery in cylindrical batteries: if U.S. subsidies (AMPC) and ESS orders continue, the recovery quickens, but if EV demand turns down again, the return to profit could slip.

At-a-glance assessment financial health · growth · profitability · valuation

Financial healthCaution
  • Assets that can be turned to cash within a year fall short of near-term liabilities (current ratio 89.2%).
  • The most recent full-year net result was a loss.
GrowthDeclining
  • Revenue fell 20.0% year over year (3-year trend: falling).
  • Most recent quarter (Q1 2026) revenue was 12.6% higher than a year earlier.
ProfitabilityLoss-making
  • ROE is -3.0% (controlling-interest basis). It is below the sector average.
  • Operating margin is -13.0%.
ValuationOvervalued
  • The forward P/E sits above the sector median, reflecting elevated expectations.

Ownership & governance As of 2025-12-31

Largest shareholder Samsung Electronics 19.44% (corporate)

Controlling bloc incl. related parties 20.21%

With the controlling bloc holding 20%, control is maintained but the free float is relatively large.

🔎 In-depth analysis

🏢Business
  • Samsung SDI earns money in two main ways.
  • The first is the battery business, which accounts for about 94% of total revenue.
  • Its core products are prismatic and cylindrical batteries used in electric vehicles, and batteries for ESS (energy storage systems) that store power from solar and wind generation or from data centers.
  • Lately, orders have been rising for backup power units (BBU) at U.S. data centers and for grid ESS batteries.
  • The second is the electronic-materials business, which makes materials for semiconductor processes and for displays.
  • Smaller in scale, but unlike batteries it steadily turns a profit, serving as a stable business.
  • As of the first quarter of 2026, battery revenue was ₩3.3544 trillion and electronic-materials revenue was ₩222.0 billion.
📈Price & chart
  • The latest close is ₩401,500 and market capitalization is ₩32.4 trillion.
  • The price sits below both its 20-day line (₩491,650) and its 60-day line (₩569,358).
  • Trading below both the short- and medium-term moving averages, the trend is on the depressed side.
  • The RSI (a supplementary gauge that scores the strength of gains versus losses over the past 14 days on a 0-100 scale) is 32.0, a neutral level.
  • The one-month change is -19.1%, the three-month change is -12.0%, and the position versus the 52-week high is -43.6%.
  • Relative strength versus the KOSPI is 64 (1-99, converting the past year's return versus the index with recent periods weighted more heavily; higher means stronger than the market).
  • That places it in roughly the top 36% of all stocks by strength.
  • Over the past three months it lagged the index by 31.4%.
  • Chart readings are best viewed alongside trading volume and disclosure dates.
📊Key metrics
  • The 2025 results reflect the battery downturn directly.
  • It posted an annual operating loss of ₩1.7224 trillion and a net loss of ₩649.5 billion.
  • Because earnings are negative, the P/E ratio (how many times one year's earnings the price is) cannot be calculated.
  • P/B (how many times book net assets the price is) is 1.51x.
  • ROE (how much is earned on equity in a year) is -3.0%, still in loss territory.
  • The debt-to-equity ratio is 87.1%, a stable level with more equity than debt.
  • Metrics that reflect debt, however, look different.
  • Net debt (total borrowings minus cash) is about ₩9 trillion, the result of pouring money into plant expansion in the United States and Hungary.
  • The free-cash-flow yield (actual cash earned relative to market cap) is -6.2%, meaning more cash is going out to investment than is being earned right now.
  • This is largely a matter of upfront investment for future production capacity.
🚀Growth
  • Both revenue and profit passed through a trough after three years of decline.
  • Revenue fell from ₩21.4 trillion in 2023 to ₩16.6 trillion in 2024 and ₩13.3 trillion in 2025.
  • Operating profit swung from a ₩1.55 trillion profit in 2023 to a ₩1.72 trillion loss in 2025 — a downcycle in which weak EV demand and falling battery prices overlapped.
  • The inflection appeared in the first quarter of 2026.
  • Revenue rose 12.6% year over year, and the operating loss narrowed 64% from a year earlier to ₩155.6 billion.
  • Net profit swung positive at ₩56.1 billion.
  • Subsidies (AMPC) tied to U.S. locally produced ESS batteries and a recovery in high-value cylindrical battery sales lifted results.
  • The company has set a goal of returning to a quarterly profit during the second half.
  • As earnings turn up from the bottom, it is closer to reality to look at this year's recovery path than at metrics based on last year's loss.
📰Recent news & filings
  • Disclosures and IR give concrete grounds for the recovery.
  • In December 2025 the U.S. entity signed a supply contract for grid ESS LFP batteries worth over ₩2 trillion, to be produced at a U.S. local plant for three years starting in 2027.
  • In the April 2026 results disclosure, along with the first-quarter swing to profit, it stated a goal of returning to profit in the second half.
  • For ESS, demand from U.S. data-center backup power units (BBU) and the grid, and for batteries, the cylindrical recovery, led the improvement.
  • The electronic-materials business held a ₩21.0 billion profit even in the first quarter, playing a cushioning role.
🧭Bottom line
  • Samsung SDI is a company passing the bottom of the battery downcycle.
  • There are two strengths.
  • First, the subsidy (AMPC) tied to U.S. locally produced ESS batteries directly props up net profit.
  • Second, demand for data-center and grid ESS is growing structurally.
  • The first-quarter 2026 swing to profit and the company's stated plan to return to profit in the second half support this.
  • The cautions are also clear.
  • Annual operating profit is only at the doorstep of turning positive, so if EV demand turns down again, the recovery could be delayed.
  • With expansion in the United States and Hungary, net debt has grown to ₩9 trillion, and cash flow will stay negative for a while.
  • In sum, this is a structure where the profit improvement is quick while U.S. subsidies and ESS orders continue, and the pace of the return to profit slows if end demand weakens again.

🔎 Valuation vs peers Inconclusive

Relative valuation against Korea's leading secondary-battery and materials companies (cells, cathode materials, chemicals).

PeerP/EP/BROE
LG Energy Solution0.00x3.63x-5.31%
LG Chem0.00x0.55x-5.54%
Ecopro BM277.09x6.31x2.28%

Samsung SDI's P/B of 1.51x sits in the middle — lower than pure cell maker LG Energy Solution (3.65x) and higher than LG Chem (0.55x), which blends in petrochemicals. Because 2025 was an annual loss, the P/E cannot be calculated, so it is hard to judge the valuation on a loss basis. As a stock whose earnings are turning up from the bottom, the recovery path shows the reality better than last year's metrics. Considering the first-quarter 2026 swing to profit and the company's second-half profit goal, the degree of this year's earnings recovery is the key to the valuation. Because the pace of recovery has yet to be confirmed, it is more appropriate to withhold judgment than to call it overvalued or undervalued.

₩401,500 -2.55%
Market cap $21.4B

Price history Close · MA20 · MA60

Close MA20MA60

The latest close is ₩401,500 and the market capitalization is ₩32.4 trillion. The price sits below its 20-day moving average (₩491,650) and below its 60-day moving average (₩569,358). It is under both its short- and medium-term moving averages, so the trend looks subdued. The RSI (a supplementary indicator that gauges the strength of gains versus losses over the past 14 days on a 0-100 scale) is 32.0, a neutral level. The one-month change is -19.1%, the three-month change is -12.0%, and the position relative to the 52-week high is -43.6%. Relative strength versus the KOSPI is 64 (on a 1-99 scale, converted from returns against the index over the past year with more weight on recent performance; higher means stronger than the market). It is stronger than roughly 64% of all stocks. Over the past three months it lagged the index by 31.4%. Chart interpretation is best done alongside trading volume and the dates on which disclosures occur.

Relative performance stock vs index · start = 100

64Relative strength vs KOSPI1–99 · last 12 months’ return vs the index, recency-weighted · higher = stronger than the marketTop 36% strength

Excess return vs index · 3M -31.42% / 6M -10.04% / 12M -7.40%

StockKOSPI

Key metrics vs whole-market median

Valuation

P/E (trailing)
Forward P/E80.88x
P/B1.51x
P/S2.45x
EPS₩-8,059
BPS (book value/share)₩266,088
Dividend yield
DPS

A net loss makes the P/E an unreliable valuation gauge. The P/B of 1.51x is above the whole-market median (1.15x).

Enterprise value (EV)

Net debt$6.0B
EV (enterprise value)$31.1B
EV/EBITDA110.12x
EV/Sales3.54x
FCF (free cash flow)-$1.5B
FCF yield-6.16%

EV = market cap + net debt. It reflects cash and debt, so it captures the real cost of the whole business that market cap alone misses; lower multiples are cheaper relative to earnings or sales.

Profitability & financials

ROE-3.03%
Operating margin-12.98%
Net margin-4.90%
Debt ratio87.14%
Payout ratio

Return on equity (ROE) is -3.0%, below the whole-market average (5.0%). The operating margin is -13.0%. The debt ratio is 87.1%, so the financial structure is stable.

Growth FY2025 · annual report (consolidated)

Item202320242025YoY
Revenue$14.2B$11.0B$8.8B-20.04% ↑ faster
Operating profit$1.0B$240.8M-$1.1B-574.08% ↓ slower
Net profit$1.3B$397.2M-$430.5M-208.37% ↓ slower
5-year20212022202320242025
Revenue$9.0B$13.3B$14.2B$11.0B$8.8B
Operating profit$707.6M$1.2B$1.0B$240.8M-$1.1B
Net profit$775.3M$1.3B$1.3B$397.2M-$430.5M
Revenue CAGR4-yr avg -0.53%

Revenue fell 20.0% year over year (2023 ₩21.4 trillion → 2024 ₩16.6 trillion → 2025 ₩13.3 trillion), and the three-year trend is 'falling'. That said, the rate of decline narrowed from the prior year. Operating profit fell 574.1% year over year. The decline widened. Over the 5 years on record, revenue compound annual growth (CAGR) is -0.5%. The two-year revenue CAGR is -21.3%. In the most recent quarter (Q1 2026), revenue was 12.6% higher than the same period a year earlier.

Latest quarterly results Q1 2026 · vs year-ago

Revenue$2.4B
Revenue YoY+12.58%
Operating profit-$103.1M
Op. profit YoY
Net profit$37.2M
Net profit YoY

Technical indicators

RSI (14)32.0
MA20₩491,650
MA60₩569,358
1-month-19.13%
3-month-12.05%
vs 52-wk high-43.61%

What stands out

Points to watch

  • Assets that can be turned to cash within a year fall short of near-term liabilities (current ratio 89.2%).
  • The most recent full-year net result was a loss.
  • The most recent full year was a loss, so it is worth checking whether profitability recovers.
  • Revenue fell 20.0% year over year (3-year trend: falling).
  • The price is high versus peers, so expectations already appear priced in.

Recent news & events searched · sourced

Figure cross-check computed ↔ external

MetricComputedExternalStatusSource
First-quarter 2026 revenue3₩576.4 billion3₩576.4 billionConfirmedlink
First-quarter 2026 net profit₩56.1 billion₩56.1 billionConfirmedlink
2026 net profit (internal estimate)approx. ₩400.0 billionUnverifiedlink

Recent filings

📖 Plain-language glossary — expand if you are new to this
P/E
How many times a year's net profit the price is worth (lower is cheaper relative to earnings). The P/E here is on trailing (last full-year) results; for companies whose earnings swing fast (memory chips and other cyclicals/high-growth), a forward P/E on this year's expected earnings is more accurate.
P/B
Price relative to net assets (equity). Around 1x means it trades near book value; below 1x means below book.
P/S
Price relative to a year's revenue — useful for growth companies with thin earnings.
Net debt / EV
Net debt = interest-bearing debt − cash. Negative means more cash than debt (net cash). EV (enterprise value) = market cap + net debt, closer to what it would cost to buy the whole business.
EV/EBIT · EV/EBITDA · EV/Sales
Enterprise value against operating profit (EBIT), EBITDA, or revenue. Unlike P/E these reflect debt and cash; lower is cheaper relative to earnings power or sales.
FCF / FCF yield
Free cash flow = operating cash − capex, the cash actually left over. FCF yield = FCF ÷ market cap; higher means more cash generated per unit of market value.
Intrinsic value (DCF)
Future free cash flow (or, for some capex-heavy but profitable names, forecast earnings) discounted to today to estimate per-share value. Because it shifts a lot with the discount-rate and growth assumptions, it is shown as a bear/base/bull range, and the basis and assumptions are disclosed in one line beneath it.
ROE
How much profit the company earns in a year on its equity (%). Higher means better returns on capital.
EPS / BPS
Earnings per share / net assets (book value) per share.
Operating / net margin
Profit left from the core business / final profit after tax and interest, per unit of revenue.
Debt ratio
Debt relative to equity (%). Higher means more reliance on borrowing (norms vary by sector).
Current ratio
Assets convertible to cash within a year against debt due within a year. Above 100% leaves some short-term headroom.
Interest coverage
How many times operating profit covers the interest owed. Below 1x means operating profit alone struggles to cover interest.
Dividend yield / payout ratio
The year's dividend as a % of today's price / the share of earnings paid out as dividends.
Revenue CAGR
Multi-year growth expressed as a single yearly average (compound annual growth rate).
RSI (short-term signal)
Whether recent price action is overheated or beaten down. Above 70 is overbought, below 30 oversold.
MA20 / MA60 (moving averages)
The 20- and 60-day average price. Price above them signals a firmer short-term trend.
vs 52-week high
How far below the past year's peak the price sits now (%).

All figures are for reference only; how they read varies by sector and over time.

Sources: Korea FSC market-price API (data.go.kr), OpenDART, KRX/KIND — public data only.

Bong Stocks presents public-data-based information for reference only. It is not investment advice and contains no target prices, ratings, or buy/sell recommendations. Verify independently before making any decision.