KG Financial is classified under games/software by sector, but in practice its core is the electronic payment gateway (PG) business run through its subsidiary Mobilians, which intermediates online and mobile payments for a fee, with revenue rising as transaction volume grows. A February 2026 disclosure confirmed annual revenue of ₩233.8 billion, operating profit of ₩33.1 billion and net profit of ₩23.2 billion, and it posted Q1 revenue of ₩62.5 billion and operating profit of ₩7.0 billion, earning steady cash from its core electronic-payment business at an operating margin in the 14% range. What stands out now is that if the recovered margin and payment transaction volume hold, the undervaluation-and-high-yield appeal of a P/E of 6.33x, P/B of 0.41x and a 6.5% dividend yield comes alive; on the other side, with revenue declining for a third year and Q1 earnings softer than the prior year, if the top-line decline begins to eat into the margin, the earnings outlook could waver.

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

Financial healthStable
  • Debt ratio, current ratio and interest burden all look healthy.
GrowthDeclining
  • Revenue fell 12.2% year over year (3-year trend: falling).
  • Most recent quarter (Q1 2026) revenue was 2.1% higher than a year earlier.
ProfitabilityModerate
  • ROE is 6.5% (controlling-interest basis). It is above the sector average.
  • Operating margin is 14.2%.
ValuationUndervalued
  • The P/E sits below the sector median.

Ownership & governance As of 2025-12-31

Largest shareholder KG Inicis 51.45% (corporate)

Controlling bloc incl. related parties 51.63%

With the controlling bloc holding 52%, control is very secure but the free float is thin.

🔎 In-depth analysis

🏢Business
  • KG Financial is classified under games/software by sector, but in practice its core is the electronic payment gateway (PG, Payment Gateway) business run through its subsidiary Mobilians.
  • The structure is one of intermediating payments so that money changes hands safely when goods are bought and sold on the internet and mobile, and earning a fee for it.
  • The business has a characteristic where, as online and mobile commerce become part of everyday life, the number of payments and the transaction value grow and feed into revenue.
  • Because this is a stock with a modest market cap, it is worth watching, alongside the core payment flow, how a single disclosure affects financials or share count.
📈Price & chart
  • The latest close is ₩3,955 and the market cap is ₩150.3 billion.
  • The price sits below its 20-day line (₩4,040) and below its 60-day line (₩4,516).
  • Trading under both its short- and medium-term moving averages, the trend is on the soft side.
  • The RSI (a supporting gauge that scores upward versus downward momentum over the past 14 days on a 0-100 scale) is 39.5, a neutral reading.
  • It is down 5.4% over one month and 19.3% over three months, and sits 34.2% below its 52-week high.
  • Its relative strength versus the KOSDAQ is 63 (on a 1-99 scale, converting the past year's return against the index with more weight on recent performance; higher means stronger than the market).
  • That places it in roughly the top 37% of all stocks by strength.
  • Over the past three months it led the index by 7.9%.
  • Chart reading is best done alongside volume and disclosure dates.
📊Key metrics
  • Recent annual revenue is ₩233.8 billion, operating profit ₩33.1 billion and net profit ₩23.2 billion.
  • The operating margin of 14.2% is solid for payment intermediation, and ROE (how much the company earns on its equity in a year) is 6.5%, above the sector average.
  • The debt ratio (debt against equity) is 156.5%, but with a current ratio (assets convertible to cash against debt due within a year) of 215%, ample, and interest coverage of 7.1x, the diagnostic financial soundness is 'stable'.
  • On valuation, the P/E ratio (how many times one year's earnings the price represents) is 6.47x and P/B (how many times book value the price represents) is 0.42x.
  • P/B well below 1x means the market cap is set below even the company's net assets, and with a low forecast P/E too, the stock is cheap relative to earnings and assets.
  • Rather than being at a burdensome level, the trailing metrics point toward undervaluation.
🚀Growth
  • Revenue is on a shrinking trend, at ₩279.6 billion in 2023, ₩266.1 billion in 2024 and ₩233.8 billion in 2025.
  • Profitability, by contrast, has clearly turned.
  • Operating profit, which was pressed down sharply to ₩7.4 billion in 2024, jumped 345.9% to ₩33.1 billion in 2025, effectively recovering to a normal level, and net profit rose 139.1% from ₩9.7 billion to ₩23.2 billion.
  • In other words, this is a phase where the inflection in earnings matters more than revenue.
  • On this year's forecast basis, revenue is ₩231.1 billion, operating profit ₩34.9 billion and net profit ₩22.7 billion, a picture in which the recovered margin is maintained.
  • That said, on a Q1 2026 cumulative basis, revenue rose a modest 2.1% while operating profit fell 9.0% and net profit fell 33.2%, a softer start versus the same period last year, so the margin recovery in the remaining quarters is the key to whether annual earnings reach the forecast level.
📰Recent news & filings
  • Recent disclosures center on signals the company put out itself.
  • The 2026-03-25 corporate-value-up plan (voluntary disclosure) is a planning document in which the company set out its own direction for enhancing shareholder value; if it contains specific numbers it can serve as a primary basis for the forecast, and if it is only directional it can be read as a statement of intent.
  • The 2026-05-06 preliminary-results disclosure confirmed Q1 2026 revenue of ₩62.5 billion, operating profit of ₩7.0 billion and net profit of ₩4.0 billion, and the 2026-02-09 profit-structure-change disclosure confirmed annual revenue of ₩233.8 billion, operating profit of ₩33.1 billion and net profit of ₩23.2 billion.
  • It is worth checking together whether the annual trend points the same way and whether one-off factors are mixed into the quarter.
🧭Bottom line
  • The strengths are clear.
  • The core electronic-payment business earns steady cash at an operating margin in the 14% range, earnings recovered sharply last year, and at a P/E of 6.33x, P/B of 0.41x and a forecast P/E on the low side within its peer set, it reads as undervalued.
  • With a share price below net assets plus a 6.5% dividend yield, it holds appeal in a pulled-back range for investors looking at value and dividend together.
  • On the other hand, the point to be careful of is the top line.
  • Revenue has fallen for a third year and Q1 2026 earnings softened versus the prior year, so the margin needs to be defended in the remaining quarters for annual earnings to reach the forecast.
  • In short, if the recovered margin and payment transaction volume hold, this is a stock whose undervaluation-and-high-yield appeal comes alive; if the top-line decline begins to eat into the margin, the earnings outlook could waver.

🔎 Valuation vs peers Undervalued

The peer set is drawn from games/software names with a nearby market cap.

PeerP/EP/BROE
Polaris Office28.78x1.57x5.44%
GC MediEye4.18x1.09x26.12%
Neurophet5.39x-115.10%

Within games and software, we looked first at a public-data peer set with a nearby market cap. The current P/E ratio (how many times one year's earnings the price represents) is 6.47x and P/B (how many times book value the price represents) is 0.42x. That said, for smaller-cap names, earnings swings and funding disclosures have a large effect, so we did not draw a firm conclusion from last year's confirmed-results-based metrics alone. The basis for the forecast box is a DART seasonality approximation.

Earnings outlook company-stated · verified

TypePeriodRevenueOperating profitNet profit
This year2026₩231.1 billion₩34.9 billion₩22.7 billion
Next quarterQ2 2026₩58.8 billion₩8.1 billion₩4.2 billion
₩3,955 -1.12%
Market cap $99.6M

Price history Close · MA20 · MA60

Close MA20MA60

The latest close is ₩3,955 and the market capitalization is ₩150.3 billion. The price sits below its 20-day moving average (₩4,040) and below its 60-day moving average (₩4,516). 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 39.5, a neutral level. The one-month change is -5.4%, the three-month change is -19.3%, and the position relative to the 52-week high is -34.2%. Relative strength versus the KOSDAQ is 63 (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 63% of all stocks. Over the past three months it outpaced the index by 7.9%. Chart interpretation is best done alongside trading volume and the dates on which disclosures occur.

Relative performance stock vs index · start = 100

63Relative strength vs KOSDAQ1–99 · last 12 months’ return vs the index, recency-weighted · higher = stronger than the marketTop 37% strength

Excess return vs index · 3M +7.93% / 6M +2.51% / 12M -26.41%

StockKOSDAQ

Key metrics vs sector median

Valuation

P/E (trailing)6.47x
P/B0.42x
P/S0.65x
EPS₩612
BPS (book value/share)₩9,350
Dividend yield6.32%
DPS₩250

The P/E of 6.47x is below the sector median (13.30x). The P/B of 0.42x is below the sector median (1.58x). Both metrics are low versus peers, so the price is not expensive relative to earnings and assets.

Enterprise value (EV)

Net debt$28.3M
EV (enterprise value)$128.7M
EV/EBIT5.86x
EV/EBITDA5.25x
EV/Sales0.83x
FCF (free cash flow)$7.6M
FCF yield7.53%

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.

Intrinsic value (DCF estimate)

Bear case₩1,590
Base case₩2,690
Bull case₩4,770

DCF (discounted cash flow) estimate — discount rate 10.7%, initial growth 4.0%→terminal 2.0%, 10-yr forecast, free-cash-flow basis. A reference range that shifts materially with assumptions.

Profitability & financials

ROE6.54%
Operating margin14.17%
Net margin9.94%
Debt ratio156.51%
Payout ratio39.85%

Return on equity (ROE) is 6.5%, above the sector average (5.0%). The operating margin is 14.2%. The debt ratio is 156.5%, so the financial structure is moderate.

Growth FY2025 · annual report (consolidated)

Item202320242025YoY
Revenue$185.3M$176.4M$154.9M-12.15% ↓ slower
Operating profit$21.9M$4.9M$22.0M+345.91% ↑ faster
Net profit$28.9M$6.4M$15.4M+139.06% ↑ faster
5-year20212022202320242025
Revenue$203.1M$183.0M$185.3M$176.4M$154.9M
Operating profit$31.5M$26.7M$21.9M$4.9M$22.0M
Net profit$19.3M$18.5M$28.9M$6.4M$15.4M
Revenue CAGR4-yr avg -6.54%

Revenue fell 12.2% year over year (2023 ₩279.6 billion → 2024 ₩266.1 billion → 2025 ₩233.8 billion), and the three-year trend is 'falling'. The rate of decline widened from the prior year. Operating profit rose 345.9% year over year. Profit is growing at an accelerating pace. Over the 5 years on record, revenue compound annual growth (CAGR) is -6.5%. The two-year revenue CAGR is -8.6%. In the most recent quarter (Q1 2026), revenue was 2.1% higher than the same period a year earlier.

Latest quarterly results Q1 2026 · vs year-ago

Revenue$41.5M
Revenue YoY+2.13%
Operating profit$4.6M
Op. profit YoY-9.01%
Net profit$2.7M
Net profit YoY-33.24%

Technical indicators

RSI (14)39.5
MA20₩4,040
MA60₩4,516
1-month-5.38%
3-month-19.29%
vs 52-wk high-34.19%

What stands out

  • P/E and P/B are both low versus peers, so the price looks inexpensive relative to earnings and assets.
  • The dividend yield, at 6.3%, is on the high side.
  • The balance sheet is stable in terms of debt and liquidity.

Points to watch

  • Revenue fell 12.2% year over year (3-year trend: falling).

Recent news & events searched · sourced

Figure cross-check computed ↔ external

MetricComputedExternalStatusSource
Closing price₩3,955₩3,955Confirmedlink
Latest quarterly resultsrevenue ₩62.5 billion, operating profit ₩7.0 billionrevenue ₩62.5 billion, operating profit ₩7.0 billionConfirmedlink
Annual resultsrevenue ₩233.8 billion, operating profit ₩33.1 billionrevenue ₩233.8 billion, operating profit ₩33.1 billionConfirmedlink
Forecast/plan disclosure text::Confirmedlink
Results disclosure text: 2026 1 revenue ₩62.5 billion · operating profit ₩7.0 billion · net profit ₩4.0 billion: 2026 1 revenue ₩62.5 billion · operating profit ₩7.0 billion · net profit ₩4.0 billionConfirmedlink
Results disclosure textrevenue30%: revenue ₩233.8 billion · operating profit ₩33.1 billion · net profit ₩23.2 billionrevenue30%: revenue ₩233.8 billion · operating profit ₩33.1 billion · net profit ₩23.2 billionConfirmedlink
Forecast-box basisDARTDARTConfirmedlink

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.