BGF Eco Materials makes and sells high-performance polymer materials that add heat resistance and rigidity to plastic; its nylon, PP, PBT, and PC compounds are used as lightweight materials in automotive and electrical/electronic parts, and it has broadened into biodegradable plastics, recycled materials, fluorine-based specialty chemicals for semiconductors and secondary batteries, and electronic component materials—a diversified materials company. A March business report confirmed 2025 revenue of ₩397.9 billion (+9.2%) and operating profit of ₩17.3 billion (+23.8%), and it is building an anhydrous hydrofluoric acid plant in Ulsan for about ₩150 billion, targeting completion in 2026. The point to watch now is that a P/B of 0.44x asset discount plus business diversification and fluorine-materials investment are strengths, while at the same time a thin ROE of 3.4%, a 33% drop in first-quarter operating profit, and the up-front costs of a large investment mean the key is whether profitability turns up, which should be weighed together.

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

Financial healthModerate
GrowthSlowing
  • Revenue rose 9.2% year over year, and the pace is slowing (3-year trend: rising).
  • Most recent quarter (Q1 2026) revenue was 6.2% lower than a year earlier.
ProfitabilityModerate
  • ROE is 3.4% (controlling-interest basis). It is below the sector average.
  • Operating margin is 4.4%.
ValuationUndervalued
  • P/B is low versus peers too, so it looks cheap on an asset basis as well.

Ownership & governance As of 2025-12-31

Largest shareholder BGF 69.95% (corporate)

Controlling bloc incl. related parties 71.65%

With the controlling bloc holding 72%, control is very secure but the free float is thin.

🔎 In-depth analysis

🏢Business
  • BGF Eco Materials makes and sells high-performance polymer (engineering plastic) materials that add heat resistance and rigidity to plastic.
  • Its main products are compound materials such as PA66/PA6 (nylon), PP, PBT, and PC, used as lightweight materials that replace heavy metal in automotive interior and exterior parts and electrical/electronic parts.
  • On top of this it is broadening its business: (1) plant-based biodegradable plastics (white bio such as PLA), (2) recycled materials that return waste plastic to raw material, (3) fluorine-based specialty chemicals for semiconductors and secondary batteries (high-purity F2 gas and its feedstock, anhydrous hydrofluoric acid), and (4) electronic component materials such as optical films and MLCCs.
  • In short, it is not a single-product company but a diversified materials company that ties several business units around "materials," with the center of revenue still in engineering plastics.
📈Price & chart
  • The latest close is ₩2,860 and the market cap is ₩179.5 billion.
  • The price sits below the 20-day line (₩3,034) and below the 60-day line (₩3,565).
  • Being under both the short- and mid-term moving averages, the trend is on the depressed side.
  • RSI (a supplementary gauge that weighs upward versus downward force over the past 14 days on a 0–100 scale) is 38.8, a neutral level.
  • The one-month change is -6.7%, the three-month change is -28.6%, and the position versus the 52-week high is -43.0%.
  • Relative strength versus the KOSDAQ is 66 (1–99, converting the past year's return versus the index with more weight on recent periods; higher means stronger than the market).
  • That places it in roughly the top 33% of all stocks by strength.
  • Over the past three months it lagged the index by 5.6%.
  • Chart reading is best done together with volume and disclosure dates.
📊Key metrics
  • On valuation, the P/E ratio (how many times one year's earnings the price is) is 12.84x and the P/B (how many times book net assets the price is) is 0.44x.
  • A P/B of 0.44x means the share price (₩2,895) is about half the company's net assets (about ₩6,540 per share), so on asset value it is clearly valued low.
  • The forward P/B is also 0.43x, almost the same, so this discount is not a temporary phenomenon but a steadily persistent feature.
  • Behind it, however, is low profitability.
  • ROE (how much is earned in a year on equity) is 3.4%, below the industry average, and with an operating margin of 4.4% and a net margin of 3.5%, margins are not thick.
  • It means that just as the asset value is cheap, the profit the equity generates is still small, so both sides should be viewed together.
  • The debt ratio (debt relative to equity) is 68.7%, not overly heavy, but an interest coverage ratio of 1.45x means there is tight room to pay interest out of operating profit, sensitive to rate and earnings swings.
  • The P/E is on a "last year's confirmed earnings" (trailing) basis, and converted to this year's expected earnings it is about 15x (forward).
  • The forward being slightly above the trailing points to this year's profit trending a touch below last year, and it is not a spot loaded with unreasonably high expectations.
🚀Growth
  • Revenue grew steadily over five years, from ₩203.5 billion in 2021 to ₩397.9 billion in 2025 (about 18% average annual).
  • That said, the pace of growth eased from +27.5% in 2024 to +9.2% in 2025.
  • Earnings are uneven.
  • Net profit swung greatly year to year—₩28.9 billion in 2022, -₩10.5 billion (a loss) in 2023, ₩14.9 billion in 2024, and ₩14.0 billion in 2025—because results are swayed by material prices and downstream automotive and electronics demand.
  • Within that, 2025 operating profit of ₩17.3 billion rose 23.8% from the prior year, showing the core margin recovering once.
  • In the first quarter of this year, revenue was ₩92.8 billion (-6.3%), operating profit ₩3.2 billion (-33.0%), and net profit ₩2.7 billion (-4.9%), all down from the prior year, with the operating-profit drop especially large as slowing downstream demand pressed margins.
  • Reflecting this flow, it is natural to see this year's profit as similar to or a touch below last year.
  • This does not mean the company is broken but is closer to a phase where the demand cycle has briefly paused to catch its breath.
  • If automotive and electronics demand turns and the new fluorine materials come online, there is room for the profit range to widen again.
📰Recent news & filings
  • This year's disclosures center on regular reports.
  • On March 18, the 2025 business report confirmed annual revenue of ₩397.9 billion (+9.2%), operating profit of ₩17.3 billion (+23.8%), and net profit of ₩14.0 billion (-6.2%); on May 7, consolidated preliminary results confirmed the weak first quarter, followed by the quarterly report on May 15.
  • The event carrying the most weight, however, is a change in business structure rather than the quarterly figures.
  • The company is building an anhydrous hydrofluoric acid plant (50,000 tons per year, about half of domestic usage) in the Onsan National Industrial Complex in Ulsan for about ₩150 billion, targeting completion in 2026.
  • This is aimed at localizing the feedstock for subsidiary BGF Eco Specialty's high-purity F2 gas (for semiconductor etching) and dovetails with the government's supply-chain leadership tasks.
  • It is an investment that reshapes the medium- to long-term portfolio rather than short-term results.
🧭Bottom line
  • The strengths are distinct.
  • The share price is about half asset value (P/B of 0.44x), and the forward P/B is also 0.43x, so the discount is steady.
  • On top of the engineering-plastics core it is diversifying into eco-friendly, recycled, and semiconductor materials, and if the anhydrous hydrofluoric acid localization investment comes online as planned, a new profit source different from ordinary chemical stocks can be added.
  • The double-digit rise in 2025 operating profit also shows room for the core margin to recover.
  • The points to examine are profitability and the cycle.
  • With an ROE of 3.4%, the profit the equity generates is still thin; first-quarter operating profit fell 33% as slowing downstream demand pressed margins; and the interest coverage ratio is tight.
  • A large facility investment is booked first as a cost burden until completion and start-up.
  • In sum, this company is strong when automotive and electronics demand recovers and the fluorine-materials investment actually comes online and turns to profit, and weak if the demand slowdown drags on or the investment payback is delayed.
  • The asset value is already priced low, so the key hinges on whether that low profitability turns up.

🔎 Valuation vs peers Inconclusive

A specialty chemicals/semiconductor materials peer set that views both the engineering plastics and specialty chemicals core and the newly growing fluorine-based semiconductor materials (F2 gas, anhydrous hydrofluoric acid) together.

PeerP/EP/BROE
Hansol Chemical18.76x2.56x13.63%
Soulbrain Holdings1.40x0.40x28.56%
Kolmar Korea19.40x2.67x13.74%

Looking only at a P/B of 0.49x, it trades at half of net assets and looks cheap, but on the same yardstick as the peer set it is hard to conclude. Companies with high P/B, such as Hansol Chemical (P/B 3.1x, ROE 13.6%) or Kolmar Korea (P/B 2.3x, ROE 13.7%), receive high multiples because their ROE exceeds 13% with strong profitability. By contrast, BGF Eco Materials' ROE stands at just 3.4%, so the low P/B can be seen as largely reflecting low profitability. The P/E of 14.4x is on a last year's confirmed-earnings (trailing) basis, and with first-quarter operating profit down 33% this year, earnings are at an inflection, so it is hard to split high or low valuation from the trailing multiple alone. In the end the crux is twofold: whether the core margin recovers so ROE rises, and whether the new-materials investment such as anhydrous hydrofluoric acid connects to actual profit. Until those results are confirmed, "inconclusive" is the honest conclusion.

₩2,860 -2.22%
Market cap $119.0M

Price history Close · MA20 · MA60

Close MA20MA60

The latest close is ₩2,860 and the market capitalization is ₩179.5 billion. The price sits below its 20-day moving average (₩3,034) and below its 60-day moving average (₩3,565). 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 38.8, a neutral level. The one-month change is -6.7%, the three-month change is -28.6%, and the position relative to the 52-week high is -43.0%. Relative strength versus the KOSDAQ is 66 (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 67% of all stocks. Over the past three months it lagged the index by 5.6%. Chart interpretation is best done alongside trading volume and the dates on which disclosures occur.

Relative performance stock vs index · start = 100

66Relative strength vs KOSDAQ1–99 · last 12 months’ return vs the index, recency-weighted · higher = stronger than the marketTop 33% strength

Excess return vs index · 3M -5.63% / 6M -5.14% / 12M -8.41%

StockKOSDAQ

Key metrics vs sector median

Valuation

P/E (trailing)12.84x
P/B0.44x
P/S0.46x
EPS₩223
BPS (book value/share)₩6,544
Dividend yield1.75%
DPS₩50

The P/E of 12.84x is in line with the sector median (14.79x). The P/B of 0.44x is below the sector median (0.97x).

Enterprise value (EV)

Net debt$48.4M
EV (enterprise value)$173.0M
EV/EBIT15.05x
EV/EBITDA7.47x
EV/Sales0.66x
FCF (free cash flow)-$59.3M
FCF yield-47.63%

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₩2,180
Base case₩3,160
Bull case₩5,130

DCF (discounted cash flow) estimate — discount rate 9.8%, initial growth 4.0%→terminal 2.0%, 10-yr forecast, earnings-based. A reference range that shifts materially with assumptions.

Profitability & financials

ROE3.40%
Operating margin4.36%
Net margin3.51%
Debt ratio68.66%
Payout ratio22.15%

Return on equity (ROE) is 3.4%, in line with the sector average (4.0%). The operating margin is 4.4%. The debt ratio is 68.7%, so the financial structure is stable.

Growth FY2025 · annual report (consolidated)

Item202320242025YoY
Revenue$189.3M$241.5M$263.7M+9.21% ↓ slower
Operating profit$11.4M$9.3M$11.5M+23.81% ↑ faster
Net profit-$7.0M$9.9M$9.3M-6.16%
5-year20212022202320242025
Revenue$134.8M$174.5M$189.3M$241.5M$263.7M
Operating profit$14.8M$10.6M$11.4M$9.3M$11.5M
Net profit$525,771$19.1M-$7.0M$9.9M$9.3M
Revenue CAGR4-yr avg 18.26%

Revenue rose 9.2% year over year (2023 ₩285.7 billion → 2024 ₩364.3 billion → 2025 ₩397.9 billion), and the three-year trend is 'rising'. That said, the pace of growth slowed from the prior year. Operating profit rose 23.8% year over year. Profit is growing at an accelerating pace. Over the 5 years on record, revenue compound annual growth (CAGR) is 18.3%. The two-year revenue CAGR is 18.0%. In the most recent quarter (Q1 2026), revenue was 6.2% lower than the same period a year earlier.

Latest quarterly results Q1 2026 · vs year-ago

Revenue$61.5M
Revenue YoY-6.25%
Operating profit$2.1M
Op. profit YoY-32.95%
Net profit$1.8M
Net profit YoY-4.93%

Technical indicators

RSI (14)38.8
MA20₩3,034
MA60₩3,565
1-month-6.69%
3-month-28.59%
vs 52-wk high-43.03%

What stands out

  • P/E and P/B are both low versus peers, so the price looks inexpensive relative to earnings and assets.

Points to watch

  • Revenue rose 9.2% year over year, and the pace is slowing (3-year trend: rising).

Recent news & events searched · sourced

Figure cross-check computed ↔ external

MetricComputedExternalStatusSource
P/B (price / net assets per share)0.49xConfirmedlink
Market capitalization₩179.5 billionConfirmedlink
First-quarter 2026 resultsrevenue ₩92.8 billion, operating profit ₩3.2 billion, net profit ₩2.7 billionrevenue ₩92.8 billion, operating profit ₩3.2 billion, net profit ₩2.7 billionConfirmedlink
Anhydrous hydrofluoric acid plant investment sizeapprox. ₩150.0 billion, 5, 2026approx. ₩150.0 billion, 5, 2026Confirmedlink

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.