Nano is a company in the chemicals sector. Last year it posted annual revenue of ₩85.7 billion, operating profit of ₩5.5 billion and net profit of ₩7.0 billion, and with a market cap of about ₩99.5 billion, individual disclosures such as supply contracts and facility investments have a relatively large effect on its revenue and profit. There was a single supply contract worth ₩4.7 billion (5.3% of recent revenue) in July 2025, annual results were confirmed in a change filing in February 2026, and in November 2025 there was a corrected filing on new facility investment reflecting a change in the final-payment date. The strengths to note are an ROE of 16.5% that puts profitability ahead of peers, multi-year growth in both revenue and core-business profit, and a price that has fallen more than half from its 52-week high; the caution is that Q1 2026 revenue fell year over year and swung to a quarterly loss, and a debt ratio of 220.7% is somewhat high, so the key is whether the contract and investment disclosures translate into actual revenue.

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

Financial healthModerate
  • Debt is somewhat higher than equity (debt ratio 220.7%).
GrowthDeclining
  • Revenue fell 3.3% year over year (3-year trend: mixed).
  • Most recent quarter (Q1 2026) revenue was 19.2% lower than a year earlier.
ProfitabilityStrong
  • ROE is 16.5% (controlling-interest basis). It is above the sector average.
  • Operating margin is 6.5%.
ValuationOvervalued
  • P/B is high versus peers, a stretch on an asset basis.

Ownership & governance As of 2025-12-31

Largest shareholder Shin Dong-woo 9.82% (individual)

Controlling bloc incl. related parties 10.49%

With the controlling bloc holding 10%, ownership is dispersed, leaving room for control-related or activist dynamics.

🔎 In-depth analysis

🏢Business
  • On a full-year basis last year, the company posted revenue of ₩85.7 billion, operating profit of ₩5.5 billion and net profit of ₩7.0 billion.
  • As a company that is not large, with a market cap of about ₩99.5 billion, its structure is one in which a single individual disclosure such as a supply contract or facility investment has a relatively large effect on revenue and profit, alongside the business flow itself.
  • So it helps to look at what products the company makes money from together with whether recent disclosures translate into actual results.
📈Price & chart
  • The latest close is ₩3,085 and the market cap is ₩95.1 billion.
  • The price sits below its 20-day line (₩3,821) and below its 60-day line (₩5,067).
  • Trading under both its short- and medium-term moving averages, the trend looks subdued.
  • The RSI (an auxiliary gauge that compares upward and downward force over the past 14 days on a 0-100 scale) is 30.0, close to depressed territory.
  • The one-month change is -33.7%, the three-month change is -8.2%, and the position versus the 52-week high is -57.6%.
  • Relative strength versus the KOSDAQ is 89 (1-99, computed from the past year's return against the index with heavier weight on recent performance; higher means stronger than the market), placing it in roughly the top 11% of all stocks by strength.
  • Over the past three months it led the index by 18.9%.
  • When reading the chart, it helps to look at volume and disclosure dates together.
📊Key metrics
  • Last year's annual revenue was ₩85.7 billion, with operating profit of ₩5.5 billion and net profit of ₩7.0 billion.
  • The operating margin is 6.5%, and the ROE (how much is earned in a year on equity) is a solid 16.5%, above the peer average.
  • The debt ratio (debt versus equity) of 220.7% means debt somewhat exceeds equity, an area worth checking on an ongoing basis.
  • The P/E ratio (how many times a year's profit the share price is) is 13.53x and the P/B (how many times book value the share price is) is 2.23x.
  • The P/B looks higher than the peer set, but this also reflects an ROE above peers, indicating efficient use of capital, so it is hard to call it simply expensive.
  • That said, last year's net profit includes the effect of a normalization from the large profit in the prior year (₩22.6 billion), so when reading the metrics it is more accurate to distinguish the profit that comes steadily from operations from one-off factors.
🚀Growth
  • Revenue rose over several years, from ₩51.3 billion in 2021 to ₩85.7 billion in 2025, and over the same span operating profit grew from ₩900 million to ₩5.5 billion.
  • In particular, last year's operating profit jumped sharply from the prior year (₩1.66 billion), a picture of core-business profitability improving a notch.
  • By contrast, in the most recent quarter, Q1 2026, revenue of ₩11.0 billion fell 19.2% year over year, and with an operating loss of -₩900 million and a net loss of -₩1.1 billion, it recorded a quarterly loss.
  • So while revenue and core-business profit have both grown over the multi-year trend, early this year demand or utilization appears to have weakened temporarily.
  • There is no separate confirmed profit guidance from the company for this year's full-year outlook, so it is a stage of confirming direction through the flow of quarterly results and future disclosures.
📰Recent news & filings
  • Looking at the recent flow of disclosures, there was a single supply contract in July 2025 (contract amount ₩4.7 billion, 5.3% of recent revenue), where whether it is a one-off or a repeatable transaction shapes the medium-term reading of revenue.
  • In February 2026, annual results (revenue ₩85.7 billion, operating profit ₩5.5 billion, net profit ₩7.0 billion) were confirmed and disclosed in a change filing.
  • In addition, in November 2025 there was a corrected filing on new facility investment, a company planning document in which the investment period and amount were adjusted following a change in the final-payment date.
  • Such disclosures serve as a primary basis for gauging how future revenue and capacity might move.
🧭Bottom line
  • Nano's strengths are clear.
  • An ROE of 16.5% puts profitability ahead of peers, both revenue and core-business profit have grown over multiple years, and the share price has fallen more than half from its 52-week high with the RSI in depressed territory, a phase where expectations are set low.
  • On the other hand, the points to check are that Q1 2026 revenue fell year over year and swung to a quarterly loss, that the debt ratio of 220.7% is somewhat high, and that with a small market cap a single individual disclosure can move results and the share count sharply.
  • In short, the core-business profitability and the depressed price are strengths, and the key to filling the weaknesses is whether the quarterly-results recovery early this year and the contract and investment disclosures translate into actual revenue.

🔎 Valuation vs peers Overvalued

A comparison set of chemicals names close in market cap.

PeerP/EP/BROE
Tonymoly12.66x1.19x9.43%
Taekyung Industrial7.98x0.44x5.46%
HDC Hyundai EP3.58x0.33x9.29%

Within chemicals, we prioritized a public-data comparison set close in market cap. The current P/E ratio (how many times a year's profit the share price is) is 13.53x and the P/B (how many times book value the share price is) is 2.23x. That said, for smaller-cap names, swings in profit and funding disclosures carry a large effect, so we did not draw firm conclusions from last year's confirmed results alone. The forecast box is based on a DART seasonality approximation.

Earnings outlook company-stated · verified

TypePeriodRevenueOperating profitNet profit
This year2026₩57.9 billion
Next quarterQ2 2026₩14.4 billion
₩3,085 -3.44%
Market cap $63.1M

Price history Close · MA20 · MA60

Close MA20MA60

The latest close is ₩3,085 and the market capitalization is ₩95.1 billion. The price sits below its 20-day moving average (₩3,821) and below its 60-day moving average (₩5,067). 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 30.0, near oversold territory. The one-month change is -33.7%, the three-month change is -8.2%, and the position relative to the 52-week high is -57.6%. Relative strength versus the KOSDAQ is 89 (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 89% of all stocks. Over the past three months it outpaced the index by 18.9%. Chart interpretation is best done alongside trading volume and the dates on which disclosures occur.

Relative performance stock vs index · start = 100

89Relative strength vs KOSDAQ1–99 · last 12 months’ return vs the index, recency-weighted · higher = stronger than the marketTop 11% strength

Excess return vs index · 3M +18.95% / 6M +7.97% / 12M +123.20%

StockKOSDAQ

Key metrics vs sector median

Valuation

P/E (trailing)13.53x
P/B2.23x
P/S1.11x
EPS₩228
BPS (book value/share)₩1,385
Dividend yield
DPS

The P/E of 13.53x is in line with the sector median (14.79x). The P/B of 2.23x is above the sector median (0.97x).

Enterprise value (EV)

Net debt$12.7M
EV (enterprise value)$84.8M
EV/EBIT23.15x
EV/Sales1.49x
FCF (free cash flow)-$13.0M
FCF yield-18.11%

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₩2,240
Base case₩3,230
Bull case₩5,250

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

ROE16.46%
Operating margin6.45%
Net margin8.21%
Debt ratio220.68%
Payout ratio

Return on equity (ROE) is 16.5%, above the sector average (4.0%). The operating margin is 6.5%. The debt ratio is 220.7%, so the financial structure is somewhat high.

Growth FY2025 · annual report (consolidated)

Item202320242025YoY
Revenue$58.4M$58.7M$56.8M-3.30% ↓ slower
Operating profit$1.1M$1.1M$3.7M+233.40% ↑ faster
Net profit-$3.1M$15.0M$4.7M-68.99%
5-year20212022202320242025
Revenue$34.0M$44.3M$58.4M$58.7M$56.8M
Operating profit$581,038-$2.4M$1.1M$1.1M$3.7M
Net profit-$9.8M-$8.6M-$3.1M$15.0M$4.7M
Revenue CAGR4-yr avg 13.70%

Revenue fell 3.3% year over year (2023 ₩88.1 billion → 2024 ₩88.6 billion → 2025 ₩85.7 billion), and the three-year trend is 'mixed'. The rate of decline widened from the prior year. Operating profit rose 233.4% year over year. Profit is growing at an accelerating pace. Over the 5 years on record, revenue compound annual growth (CAGR) is 13.7%. The two-year revenue CAGR is -1.4%. In the most recent quarter (Q1 2026), revenue was 19.2% lower than the same period a year earlier.

Latest quarterly results Q1 2026 · vs year-ago

Revenue$7.3M
Revenue YoY-19.22%
Operating profit-$589,269
Op. profit YoY
Net profit-$741,984
Net profit YoY-133.13%

Technical indicators

RSI (14)30.0
MA20₩3,821
MA60₩5,067
1-month-33.73%
3-month-8.18%
vs 52-wk high-57.62%

What stands out

  • ROE of 16.5% points to solid profitability.

Points to watch

  • Revenue fell 3.3% year over year (3-year trend: mixed).
  • The price is high versus peers, so expectations already appear priced in.

Recent news & events searched · sourced

Figure cross-check computed ↔ external

MetricComputedExternalStatusSource
Closing price₩3,085₩3,085Confirmedlink
Latest quarterly resultsrevenue ₩11.0 billion, operating profit -₩0.9 billionrevenue ₩11.0 billion, operating profit -₩0.9 billionConfirmedlink
Annual resultsrevenue ₩85.7 billion, operating profit ₩5.5 billionrevenue ₩85.7 billion, operating profit ₩5.5 billionConfirmedlink
Contract disclosure textㆍapprox. : approx. ₩4.7 billion · revenue 5.3%ㆍapprox. : approx. ₩4.7 billion · revenue 5.3%Confirmedlink
Earnings disclosure textrevenue30%: revenue ₩85.7 billion · operating profit ₩5.5 billion · net profit ₩7.0 billionrevenue30%: revenue ₩85.7 billion · operating profit ₩5.5 billion · net profit ₩7.0 billionConfirmedlink
Outlook/plan disclosure text[]: /(2025.11.28) 2025-11-28 1. 2. 2025-01-24 3. 4.[]: /(2025.11.28) 2025-11-28 1. 2. 2025-01-24 3. 4.Confirmedlink
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.