Golfzon makes screen-golf simulators, which use an indoor screen and sensors to let players hit real course-like shots, and it sells and operates these systems through franchised stores. Its revenue comes from three legs: domestic screen-golf franchises and equipment, the GDR outdoor driving-range solution, and overseas exports to markets such as the United States and China, with the two domestic legs now mature and the business in transition. On March 30 the company released a corporate value-up plan built around overseas expansion, AI-driven cost efficiency, and closing low-margin directly-run stores, and it confirmed total 2025 dividends of ₩24.02 billion at a 93.69% payout ratio. Preliminary Q1 results showed revenue of ₩111.8 billion (-13.9%) and operating profit of ₩14.1 billion (-47.4%), which the company attributed to domestic weakness alongside higher overseas marketing and labor costs. What stands out is that a P/E of 9.25x, a P/B of 0.54x, a high dividend yield of roughly 10.6%, and overseas growth that has started to offset the domestic decline are strengths, while the maturing of domestic demand has left revenue and profit falling for three straight years and the 93.7% payout ratio leaves little cushion should profit fall further.

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

Financial healthStable
  • Debt ratio, current ratio and interest burden all look healthy.
GrowthDeclining
  • Revenue fell 22.1% year over year (3-year trend: falling).
  • Most recent quarter (Q1 2026) revenue was 13.9% lower than a year earlier.
ProfitabilityModerate
  • ROE is 5.8% (controlling-interest basis). It is above the sector average.
  • Operating margin is 14.1%.
ValuationUndervalued
  • The P/E sits below the sector median.

Ownership & governance As of 2023-12-31

Largest shareholder Golfzon Newdin Holdings 22.01% (corporate)

Controlling bloc incl. related parties 37%

With the controlling bloc holding 37%, the ownership structure is stable.

🔎 In-depth analysis

🏢Business
  • Golfzon makes and sells 'screen-golf' simulators.
  • Its core product is a system that uses an indoor screen and sensors to let players hit shots as if on a real course, and its main revenue source is the screen-golf business of selling and operating this equipment through franchised stores.
  • Added to this are the GDR outdoor driving-range solution and an overseas business exporting simulators to markets such as the United States and China.
  • In other words, revenue is split across three legs — domestic screen-golf franchises and equipment, GDR driving ranges, and overseas exports — with the two domestic legs entering maturity and the overseas leg growing, marking a transitional phase.
📈Price & chart
  • The latest close is ₩38,700 and market capitalization is ₩242.9 billion.
  • The price sits below both the 20-day line (₩40,138) and the 60-day line (₩45,132).
  • Trading below both its short- and mid-term moving averages, the trend is subdued.
  • The RSI (a gauge comparing upward and downward momentum over the past 14 days on a 0-100 scale) is 38.0, a neutral level.
  • The one-month change is -12.0%, the three-month change is -20.9%, and the price sits -49.4% below its 52-week high.
  • Relative strength versus the KOSDAQ is 54 (on a 1-99 scale that weights recent returns against the index over the past year more heavily; higher means stronger than the market).
  • That places it in roughly the top 46% of all stocks by strength.
  • Over the past three months it outpaced the index by 8.2%.
  • Chart readings are best viewed alongside trading volume and disclosure dates.
📊Key metrics
  • The P/E ratio (how many times one year of earnings the price represents) is 9.47x and the P/B (how many times net asset value per share) is 0.55x, both low relative to earnings and assets.
  • The operating margin is 14.1%, the debt ratio (debt against equity) is 40.6%, the interest coverage ratio (how many times operating profit covers interest) is 18.3x, and the current ratio (liquid assets against debt due within a year) is 278%, so the debt burden is light and the finances are stable.
  • ROE (how much is earned per year on equity) is 5.8% — not spectacular, but above the peer average.
  • One point to note is that the P/E above is on a trailing basis (last year's confirmed earnings).
  • Even accounting for future earnings it remains a cheap zone, so with the trailing multiple not looking high there is little basis to call it burdensome.
  • On top of this sits a high-dividend structure — a dividend yield of about 10.6% and a payout ratio of 93.7% — returning most of what it earns to shareholders.
🚀Growth
  • Revenue over the past three years fell from ₩68.5 billion to ₩62.0 billion to ₩48.3 billion, and 2025 revenue dropped 22.1% year on year, with operating profit down 29.0% and net profit down 48.5%.
  • The COVID-era golf boom (2021-2022) sharply lifted domestic screen-golf demand, which then filled once and entered maturity.
  • That said, the decline is gradually easing.
  • The Q1 2026 revenue decline of -13.9% narrowed from last year's full-year -22.1%, and while operating profit fell year on year, it rose sharply against the prior four quarters, signaling recovery.
  • In its preliminary results the company said U.S. demand for TwoVision NX and a product reshuffle in China provided overseas growth that partly filled the domestic screen-golf and GDR weakness.
  • This year's profit thus reflects the interplay of domestic maturity and overseas expansion, and the forward P/E reflects that expected earnings.
  • With domestic revenue basing and overseas exports growing, the forward P/E staying below peers is explainable even without assuming further profit erosion.
  • Still, if the domestic maturing runs long, the pace of recovery may be slow.
📰Recent news & filings
  • The heart of the 2026 storyline is three official disclosures.
  • First, in the March 30 corporate value-up plan the company laid out overseas expansion (city-golf bases in China and the U.S.), AI-driven cost efficiency, closing low-margin directly-run stores, and continued R&D as mid-to-long-term directions (without specific revenue or profit targets).
  • Second, the same disclosure noted that the company qualifies as a high-dividend firm under the Special Tax Treatment Control Act and confirmed total 2025 dividends of ₩24.02 billion at a 93.69% payout ratio.
  • Third, the April 30 preliminary Q1 results reported revenue of ₩111.8 billion (-13.9% year on year) and operating profit of ₩14.1 billion (-47.4% year on year, +125.2% quarter on quarter), with the company directly citing domestic weakness, overseas growth, and profit erosion from higher overseas marketing and labor costs.
  • Overall, the company's stance of 'domestic maturity, overseas expansion, sustained high dividends' comes through consistently in its disclosures.
🧭Bottom line
  • The strengths are clear.
  • At a P/E of 9.25x and a P/B of 0.54x the price is low relative to earnings and assets, and even the forward P/E of 11.1x on this year's expected earnings sits below the peer median, keeping an undervaluation signal alive.
  • Add a high dividend yield of about 10.6%, light debt, stable finances, and U.S. and Chinese overseas revenue that has begun to offset the domestic decline.
  • There are cautions too.
  • Domestic screen-golf and driving-range demand has entered maturity, leaving revenue and profit down three years running, and marketing and labor costs of overseas expansion may weigh on margins for a while.
  • The payout ratio is also very high at 93.7%, so a further sharp drop in profit could narrow the cushion for the current dividend.
  • In sum, the low-P/B, high-dividend, and low-forward-P/E strengths stand out while overseas growth offsets the domestic decline and profit bases, whereas the recovery is pushed out if domestic weakness runs longer than expected or overseas costs outrun revenue growth.

🔎 Valuation vs peers Inconclusive

A peer set defined by the substance of the screen-golf / golf-simulator business; Golfzon Holdings is a business holding company with Golfzon as a subsidiary, so while it is in the same business group its valuation yardstick differs.

PeerP/EP/BROE
Golfzon Holdings11.86x0.38x3.23%

Golfzon Holdings (P/E 8.43x, P/B 0.27x), which runs the same business, is a holding company with Golfzon as a subsidiary, so it is better viewed by the value of its held stake than by a consolidated P/E, which limits a direct multiple comparison. Golfzon itself, at a P/E of 10.1x and a P/B of 0.59x, sits low relative to assets, but that P/E is on last year's confirmed earnings. Given that profit also fell in Q1 2026, the multiple on this year's forward earnings could be higher, so looking cheap on the numbers alone is not enough to call it undervalued. Conversely, if overseas growth ramps up and profit bases, the low-P/B, high-dividend appeal could come back into focus. It is too early to conclude either way, so the read is inconclusive.

₩38,700 -2.64%
Market cap $161.0M

Price history Close · MA20 · MA60

Close MA20MA60

The latest close is ₩38,700 and the market capitalization is ₩242.9 billion. The price sits below its 20-day moving average (₩40,138) and below its 60-day moving average (₩45,132). 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 38.0, a neutral level. The one-month change is -12.0%, the three-month change is -20.9%, and the position relative to the 52-week high is -49.4%. Relative strength versus the KOSDAQ is 54 (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 54% of all stocks. Over the past three months it outpaced the index by 8.2%. Chart interpretation is best done alongside trading volume and the dates on which disclosures occur.

Relative performance stock vs index · start = 100

54Relative strength vs KOSDAQ1–99 · last 12 months’ return vs the index, recency-weighted · higher = stronger than the marketTop 46% strength

Excess return vs index · 3M +8.19% / 6M -16.35% / 12M -44.04%

StockKOSDAQ

Key metrics vs sector median

Valuation

P/E (trailing)9.47x
P/B0.55x
P/S0.50x
EPS₩4,085
BPS (book value/share)₩70,099
Dividend yield10.34%
DPS₩4,000

The P/E of 9.47x is below the sector median (13.30x). The P/B of 0.55x 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-$14.4M
EV (enterprise value)$151.1M
EV/EBIT3.35x
EV/EBITDA2.12x
EV/Sales0.47x
FCF (free cash flow)$42.4M
FCF yield25.60%

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

ROE5.83%
Operating margin14.09%
Net margin5.31%
Debt ratio40.60%
Payout ratio93.70%

Return on equity (ROE) is 5.8%, above the sector average (5.0%). The operating margin is 14.1%. The debt ratio is 40.6%, so the financial structure is stable.

Growth FY2025 · annual report (consolidated)

Item202320242025YoY
Revenue$454.1M$410.9M$320.3M-22.05% ↓ slower
Operating profit$75.9M$63.5M$45.1M-28.97% ↓ slower
Net profit$52.7M$33.0M$17.0M-48.53% ↓ slower
5-year20212022202320242025
Revenue$291.8M$409.3M$454.1M$410.9M$320.3M
Operating profit$71.4M$98.5M$75.9M$63.5M$45.1M
Net profit$50.6M$75.4M$52.7M$33.0M$17.0M
Revenue CAGR4-yr avg 2.35%

Revenue fell 22.1% year over year (2023 ₩685.1 billion → 2024 ₩620.0 billion → 2025 ₩483.3 billion), and the three-year trend is 'falling'. The rate of decline widened from the prior year. Operating profit fell 29.0% year over year. The decline widened. Over the 5 years on record, revenue compound annual growth (CAGR) is 2.4%. The two-year revenue CAGR is -16.0%. In the most recent quarter (Q1 2026), revenue was 13.9% lower than the same period a year earlier.

Latest quarterly results Q1 2026 · vs year-ago

Revenue$74.1M
Revenue YoY-13.87%
Operating profit$9.3M
Op. profit YoY-47.45%
Net profit$9.3M
Net profit YoY-25.43%

Technical indicators

RSI (14)38.0
MA20₩40,138
MA60₩45,132
1-month-12.05%
3-month-20.94%
vs 52-wk high-49.35%

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 10.3%, is on the high side.
  • The balance sheet is stable in terms of debt and liquidity.

Points to watch

  • Revenue fell 22.1% year over year (3-year trend: falling).

Recent news & events searched · sourced

Figure cross-check computed ↔ external

MetricComputedExternalStatusSource
Dividend (DPS and payout ratio)DPS ₩4,000 · 93.7%DPS ₩4,000 · 93.69% · ₩24.0 billionConfirmedlink
Q1 2026 revenue and operating profitrevenue ₩111.8 billion · operating profit ₩14.1 billionrevenue ₩111.8 billion · operating profit ₩14.1 billionConfirmedlink
Market capitalization₩242.9 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.