Income Statement CAMUS ENGINEERING & CONSTRUCTION Inc.

Stocks

A013700

KR7013700000

Construction & Engineering

End-of-day quote Korea S.E. 21/08/2026			5-day change	1st Jan Change
1,600.00 ^KRW	-0.81%		-9.04%	+29.66%

12-22	Camus Engineering & Construction wins 44.6 billion won order	RE
12-12	Camus Engineering & Construction wins 82 billion won order	RE

98ed352f5109e.rP8XhfqUl-VWQT09uJFWGWNQqWu0MoRZ41y0hrcuHXw.67Jc0KjA1qE_Aw9by9ogKg4mnTjlX_0hljXZ09poWAXZqVvit_DdgWI7bA

Published financial data: CAMUS ENGINEERING & CONSTRUCTION INC.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2022	2023	2024	2025
Revenues	195B	279B	260B	297B
Other Revenues, Total	-	-	-10	-10
Total Revenues	195B	279B	260B	297B
Cost of Goods Sold, Total	199B	264B	258B	240B
Gross Profit	-3.71B	15.25B	1.93B	56.96B
Selling General & Admin Expenses, Total	8.49B	7.09B	15.04B	13.86B
Provision for Bad Debts	2.43B	366M	3.33B	17.45B
R&D Expenses	521M	348M	520M	499M
Depreciation & Amortization - (IS)	531M	540M	802M	788M
Amortization of Goodwill and Intangible Assets - (IS)	104M	104M	119M	114M
Other Operating Expenses	174M	149M	221M	396M
Other Operating Expenses, Total	12.24B	8.6B	20.03B	33.11B
Operating Income	-15.95B	6.65B	-18.1B	23.85B
Interest Expense, Total	-2.11B	-3.08B	-5.56B	-5.48B
Interest And Investment Income	597M	715M	2.3B	2.67B
Net Interest Expenses	-1.51B	-2.37B	-3.26B	-2.81B
Income (Loss) On Equity Invest.	-3.22M	-	-	-
Currency Exchange Gains (Loss)	-	-	416M	-198M
Other Non Operating Income (Expenses)	-666M	-102M	1.39B	615M
EBT, Excl. Unusual Items	-18.13B	4.18B	-19.56B	21.45B
Gain (Loss) On Sale Of Investments	-11.77M	-936M	-98.79M	-703M
Gain (Loss) On Sale Of Assets	18.77M	1.84M	-19.44M	114M
Asset Writedown	-	-	-1.22B	-754M
Other Unusual Items	-	-	-633M	-
EBT, Incl. Unusual Items	-18.13B	3.25B	-21.53B	20.11B
Income Tax Expense	-2.24B	640M	398M	84.16M
Earnings From Continuing Operations	-15.89B	2.61B	-21.92B	20.03B
Net Income to Company	-15.89B	2.61B	-21.92B	20.03B
Minority Interest	-	-	645M	65.03M
Net Income - (IS)	-15.89B	2.61B	-21.28B	20.09B
Net Income to Common Incl Extra Items	-15.89B	2.61B	-21.28B	20.09B
Net Income to Common Excl. Extra Items	-15.89B	2.61B	-21.28B	20.09B
Per Share Items
Net EPS - Basic	-358.49	57.75	-434.8	336.26
Basic EPS - Continuing Operations	-358.49	57.75	-434.8	336.26
Basic Weighted Average Shares Outstanding	44.32M	45.15M	48.94M	59.75M
Net EPS - Diluted	-358.49	57.75	-435	336.26
Diluted EPS - Continuing Operations	-358.49	57.75	-435	336.26
Diluted Weighted Average Shares Outstanding	44.32M	45.15M	48.94M	59.75M
Normalized Basic EPS	-255.71	57.88	-236.55	225.51
Normalized Diluted EPS	-255.71	57.88	-236.55	225.51
Dividend Per Share	20	20	20	-
Payout Ratio	-5.58	34.63	-4.24	5.95
Supplemental Items
EBITDA	-14.25B	8.47B	-14.71B	27.08B
EBITA	-15.85B	6.75B	-17.98B	23.96B
EBIT	-15.95B	6.65B	-18.1B	23.85B
EBITDAR	-14.03B	8.7B	-14.47B	27.33B
Effective Tax Rate - (Ratio)	12.34	19.71	-1.85	0.42
Normalized Net Income	-11.33B	2.61B	-11.58B	13.47B
Supplemental Operating Expense Items
Advertising Expense	27.67M	15.89M	44.73M	21.73M
Marketing Expenses	-	-	233M	221M
Selling and Marketing Expenses	994M	-122M	4.03B	2.87B
General and Administrative Expenses	50.16M	120M	171M	230M
Research And Development Expense From Footnotes	521M	348M	520M	499M
Net Rental Expense, Total	226M	225M	244M	249M
Imputed Operating Lease Interest Expense	-	85.58M	125M	113M
Imputed Operating Lease Depreciation	-	140M	119M	137M
Maintenance & Repair Expenses, Total	58.02M	60.63M	63.65M	82.36M

Fiscal Period: December	2022	2023	2024	2025
Assets
Cash And Equivalents	4.73B	24.64B	4.54B	5.6B
Short Term Investments	-	-	-	3.65B
Trading Asset Securities, Total	-	-	76.68M	101M
Total Cash And Short Term Investments	4.73B	24.64B	4.61B	9.35B
Accounts Receivable, Total	29.99B	23.79B	45.92B	61.93B
Other Receivables	943M	4.13B	20.44B	22.66B
Notes Receivable	-	21.67B	22.65B	29.21B
Total Receivables	30.94B	49.58B	89B	114B
Inventory	4.72B	32.8B	28.01B	31.12B
Prepaid Expenses	1.05B	1.12B	902M	1.87B
Other Current Assets, Total	30.64B	56.79B	51.51B	46.61B
Total Current Assets	72.08B	165B	174B	203B
Gross Property Plant And Equipment	60.71B	89.85B	105B	104B
Accumulated Depreciation	-6.64B	-21.26B	-21.72B	-22.82B
Net Property Plant And Equipment	54.07B	68.59B	83.27B	81.21B
Long-term Investments	57.81B	9.35B	10B	11.8B
Goodwill	-	1.22B	0	0
Other Intangibles, Total	659M	740M	644M	593M
Accounts Receivable Long-Term	6.71B	6.71B	6.71B	70
Loans Receivable Long-Term	-	26.75M	13.75M	-
Deferred Tax Assets Long-Term	2.67B	2.61B	-	-
Deferred Charges Long-Term	114M	85.42M	56.42M	27.42M
Other Long-Term Assets, Total	1.37B	1.29B	1.8B	1.92B
Total Assets	195B	256B	277B	298B
Liabilities
Accounts Payable, Total	15.64B	35.27B	18.34B	43.41B
Accrued Expenses, Total	1.19B	2.53B	1.59B	2.04B
Short-term Borrowings	24.85B	36.42B	74.8B	67.81B
Current Portion of Long-Term Debt	16.03B	1.89B	3.13B	19.13B
Current Portion of Leases	859M	1.01B	1.13B	1.33B
Current Income Taxes Payable	-	961M	-	1.07B
Unearned Revenue Current, Total	-	-	-	215M
Other Current Liabilities	30.11B	45.69B	44.75B	35.43B
Total Current Liabilities	88.67B	124B	144B	170B
Long-Term Debt	16.66B	29.57B	19.13B	250M
Long-Term Leases	312M	2.18B	4.11B	3.39B
Pension & Other Post Retirement Benefits	1.69B	4.97B	4.74B	3.89B
Deferred Tax Liability Non Current	-	-	713M	1.34B
Other Non Current Liabilities	9.01B	7.76B	8.61B	6.62B
Total Liabilities	116B	168B	181B	186B
Common Stock, Total	22.58B	22.58B	29.88B	29.88B
Additional Paid In Capital	7.73B	7.73B	20.39B	20.39B
Retained Earnings	20.09B	41.85B	19.37B	38.42B
Comprehensive Income and Other	28.75B	14B	25.18B	23.69B
Total Common Equity	79.15B	86.16B	94.81B	112B
Minority Interest	-	1.14B	679M	-
Total Equity	79.15B	87.3B	95.49B	112B
Total Liabilities And Equity	195B	256B	277B	298B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	45.15M	45.15M	59.75M	59.75M
ECS Total Common Shares Outstanding	45.15M	45.15M	59.75M	59.75M
Book Value / Share	1.75K	1.91K	1.59K	1.88K
Tangible Book Value	78.49B	84.2B	94.16B	112B
Tangible Book Value Per Share	1.74K	1.86K	1.58K	1.87K
Total Debt	58.71B	71.07B	102B	91.91B
Net Debt	53.98B	46.43B	97.7B	82.57B
Debt Equivalent Oper. Leases	1.81B	1.8B	1.95B	2B
Minority Interest, Total (Incl. Fin. Div)	-	1.14B	679M	-
Inventories - Raw Materials, Total	4.72B	4.23B	2.48B	4.49B
Inventories - Work In Process, Total	-	5.59B	3.04B	4.69B
Inventories - Finished Goods, Total	-	22.98B	22.49B	23.31B
Inventories - Others	170	770	30	16.9M
Land - (BS)	45.67B	49.78B	63.51B	63.52B
Buildings, Total	6.33B	11.37B	10.61B	10.82B
Machinery, Total	5.68B	21.61B	21.74B	21.28B
Accumulated Allowance for Doubtful Accounts (Supple)	2.7B	5.1B	6.24B	10.35B

Fiscal Period: December	2022	2023	2024	2025
Net Income	-15.89B	2.61B	-21.28B	20.09B
Depreciation & Amortization - CF	1.6B	1.72B	3.27B	3.12B
Amortization of Goodwill and Intangible Assets - (CF)	104M	104M	119M	114M
Depreciation & Amortization, Total	1.7B	1.82B	3.38B	3.23B
(Gain) Loss From Sale Of Asset	-18.77M	-1.84M	19.44M	-114M
(Gain) Loss on Sale of Investments - (CF)	11.77M	936M	98.79M	703M
Asset Writedown & Restructuring Costs	-	-	1.22B	754M
(Income) Loss On Equity Investments - (CF)	3.22M	-	-	-
Provision and Write-off of Bad Debts	2.37B	366M	3.33B	17.45B
Other Operating Activities, Total	12.51B	-5.9B	-216M	-888M
Change In Accounts Receivable	-6.55B	-5.2B	-23.48B	-12.74B
Change In Inventories	-1.05B	2.08B	4.78B	-3.41B
Change In Accounts Payable	2.8B	12.39B	-16.98B	24.15B
Change in Unearned Revenues	-	-	-	-12.34B
Change in Other Net Operating Assets	-8.22B	-7.47B	-15.82B	-11.06B
Cash from Operations	-12.33B	1.63B	-64.94B	25.84B
Capital Expenditure	-875M	-340M	-418M	-1.08B
Sale of Property, Plant, and Equipment	18.78M	1.85M	33.47M	290M
Cash Acquisitions	-	-14.53B	-	-
Divestitures	-	1.07B	-	-
Sale (Purchase) of Intangible assets	-	-	-	-27.29M
Investment in Marketable and Equity Securities, Total	3.18B	55.94B	-836M	-5.07B
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-21.67B	-964M	-6.72B
Other Investing Activities, Total	798M	-233M	102M	853M
Cash from Investing	3.12B	20.24B	-2.08B	-11.75B
Short Term Debt Issued, Total	13B	73.6B	92.13B	32.25B
Long-Term Debt Issued, Total	16.3B	-	19B	250M
Total Debt Issued	29.3B	73.6B	111B	32.5B
Short Term Debt Repaid, Total	-7B	-69.45B	-38.9B	-39.24B
Long-Term Debt Repaid, Total	-13.32B	-5.21B	-44.37B	-4.42B
Total Debt Repaid	-20.32B	-74.66B	-83.27B	-43.66B
Issuance of Common Stock	1.68B	-	19.96B	-
Common & Preferred Stock Dividends Paid	-886M	-903M	-903M	-1.2B
Common & Preferred Stock Dividends Paid	-886M	-903M	-903M	-1.2B
Other Financing Activities, Total	7M	1M	-1M	-676M
Cash from Financing	9.78B	-1.96B	46.92B	-13.03B
Foreign Exchange Rate Adjustments	-	-	972K	16.43M
Miscellaneous Cash Flow Adjustments	10	10	-	-
Net Change in Cash	568M	19.9B	-20.1B	1.07B
Supplemental Items
Cash Interest Paid	2.05B	3.08B	5.59B	5.34B
Cash Income Tax Paid (Refund)	219M	-972K	968M	258M
Levered Free Cash Flow	-	-31.71B	-60.74B	7.11B
Unlevered Free Cash Flow	-	-29.78B	-57.26B	10.54B
Change In Net Working Capital	-	35.42B	48.91B	6.49B
Net Debt Issued / Repaid	8.98B	-1.06B	27.86B	-11.16B

Fiscal Period: December	2022	2023	2024	2025
Profitability
Return on Assets	-	1.84	-4.25	5.19
Return on Total Capital	-	2.81	-6.35	7.41
Return On Equity %	-	3.13	-23.99	19.27
Return on Common Equity	-	3.15	-23.52	19.4
Margin Analysis
Gross Profit Margin %	-1.9	5.47	0.74	19.15
SG&A Margin	4.35	2.54	5.78	4.66
EBITDA Margin %	-7.3	3.04	-5.65	9.1
EBITA Margin %	-8.12	2.42	-6.9	8.06
EBIT Margin %	-8.18	2.39	-6.95	8.02
Income From Continuing Operations Margin %	-8.14	0.94	-8.42	6.73
Net Income Margin %	-8.14	0.94	-8.17	6.75
Net Avail. For Common Margin %	-8.14	0.94	-8.17	6.75
Normalized Net Income Margin	-5.81	0.94	-4.45	4.53
Levered Free Cash Flow Margin	-	-11.37	-23.33	2.39
Unlevered Free Cash Flow Margin	-	-10.68	-21.99	3.54
Asset Turnover
Asset Turnover	-	1.24	0.98	1.03
Fixed Assets Turnover	-	4.55	3.43	3.62
Receivables Turnover (Average Receivables)	-	10.37	7.47	5.52
Inventory Turnover (Average Inventory)	-	14.05	8.5	8.13
Short Term Liquidity
Current Ratio	0.81	1.33	1.21	1.19
Quick Ratio	0.4	0.42	0.49	0.55
Operating Cash Flow to Current Liabilities	-0.14	0.01	-0.45	0.15
Days Sales Outstanding (Average Receivables)	-	35.2	48.99	66.17
Days Outstanding Inventory (Average Inventory)	-	25.97	43.06	44.87
Average Days Payable Outstanding	-	31.85	38.68	46.26
Cash Conversion Cycle (Average Days)	-	29.32	53.37	64.78
Long Term Solvency
Total Debt/Equity	74.18	81.41	107.15	81.79
Total Debt / Total Capital	42.59	44.88	51.73	44.99
LT Debt/Equity	21.44	36.37	24.35	3.24
Long-Term Debt / Total Capital	12.31	20.05	11.75	1.78
Total Liabilities / Total Assets	59.51	65.84	65.47	62.33
EBIT / Interest Expense	-7.57	2.16	-3.25	4.35
EBITDA / Interest Expense	-6.77	2.75	-2.64	4.94
(EBITDA - Capex) / Interest Expense	-7.18	2.64	-2.72	4.75
Total Debt / EBITDA	-4.12	8.39	-6.95	3.39
Net Debt / EBITDA	-3.79	5.48	-6.64	3.05
Total Debt / (EBITDA - Capex)	-3.88	8.74	-6.76	3.53
Net Debt / (EBITDA - Capex)	-3.57	5.71	-6.46	3.18
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	42.89	-6.62	14.24
Gross Profit, 1 Yr. Growth %	-	-510.93	-87.33	2.85K
EBITDA, 1 Yr. Growth %	-	-159.44	-273.68	-284.06
EBITA, 1 Yr. Growth %	-	-142.62	-366.16	-233.28
EBIT, 1 Yr. Growth %	-	-141.69	-372.09	-231.77
Earnings From Cont. Operations, 1 Yr. Growth %	-	-116.41	-940.79	-191.34
Net Income, 1 Yr. Growth %	-	-116.41	-916.05	-194.42
Normalized Net Income, 1 Yr. Growth %	-	-123.06	-541.99	-216.39
Diluted EPS Before Extra, 1 Yr. Growth %	-	-116.11	-853.22	-177.3
Accounts Receivable, 1 Yr. Growth %	-	-20.68	93.02	34.87
Inventory, 1 Yr. Growth %	-	595.25	-14.59	11.12
Net Property, Plant and Equip., 1 Yr. Growth %	-	26.85	21.4	-2.47
Total Assets, 1 Yr. Growth %	-	30.72	8.21	7.87
Tangible Book Value, 1 Yr. Growth %	-	7.27	11.84	18.71
Common Equity, 1 Yr. Growth %	-	8.86	10.04	18.53
Cash From Operations, 1 Yr. Growth %	-	-113.19	-4.09K	-139.79
Capital Expenditures, 1 Yr. Growth %	-	-61.15	22.94	157.76
Levered Free Cash Flow, 1 Yr. Growth %	-	-	91.54	-111.71
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	92.26	-118.41
Dividend Per Share, 1 Yr. Growth %	-	0	0	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	15.51	3.29
Gross Profit, 2 Yr. CAGR %	-	-	-27.83	93.27
EBITDA, 2 Yr. CAGR %	-	-	1.6	78.79
EBITA, 2 Yr. CAGR %	-	-	6.5	88.34
EBIT, 2 Yr. CAGR %	-	-	6.51	89.35
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	17.47	177.13
Net Income, 2 Yr. CAGR %	-	-	15.73	177.58
Normalized Net Income, 2 Yr. CAGR %	-	-	1.07	126.81
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	10.16	141.3
Accounts Receivable, 2 Yr. CAGR %	-	-	23.73	61.34
Inventory, 2 Yr. CAGR %	-	-	143.68	-2.58
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	24.1	8.81
Total Assets, 2 Yr. CAGR %	-	-	18.94	8.04
Tangible Book Value, 2 Yr. CAGR %	-	-	9.53	15.22
Common Equity, 2 Yr. CAGR %	-	-	9.45	14.2
Cash From Operations, 2 Yr. CAGR %	-	-	129.5	298.56
Capital Expenditures, 2 Yr. CAGR %	-	-	-30.89	78.01
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-52.63
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-40.51
Dividend Per Share, 2 Yr. CAGR %	-	-	0	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-	15.09
Gross Profit, 3 Yr. CAGR %	-	-	-	148.52
EBITDA, 3 Yr. CAGR %	-	-	-	23.86
EBITA, 3 Yr. CAGR %	-	-	-	14.77
EBIT, 3 Yr. CAGR %	-	-	-	14.34
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-	8.02
Net Income, 3 Yr. CAGR %	-	-	-	8.14
Normalized Net Income, 3 Yr. CAGR %	-	-	-	5.94
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-	-2.11
Accounts Receivable, 3 Yr. CAGR %	-	-	-	27.34
Inventory, 3 Yr. CAGR %	-	-	-	87.56
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-	14.52
Total Assets, 3 Yr. CAGR %	-	-	-	15.13
Tangible Book Value, 3 Yr. CAGR %	-	-	-	12.51
Common Equity, 3 Yr. CAGR %	-	-	-	12.39
Cash From Operations, 3 Yr. CAGR %	-	-	-	27.97
Capital Expenditures, 3 Yr. CAGR %	-	-	-	7.18