Samsung Epis (A0126Z0) Q2 2026 earnings summary

Executive summary

• Q2 2026 revenue and operating profit declined due to adjustments in product supply schedules, but profit margin was maintained at the prior-year level through efficient cost execution.

• H1 2026 revenue and operating profit grew 6% year-over-year, driven by milestone recognition in Q1.

• FY26 guidance maintained for over 10% annual revenue growth, supported by normalization of supply scheduling.

Financial highlights

• Q2 2026 consolidated revenue: 392B KRW; operating profit: 59B KRW (OPM: 22%).

• H1 2026 consolidated revenue: 846B KRW; operating profit: 149B KRW (OPM: 27%).

• Non-cash accounting adjustment of 25B KRW in Q2 (PPA amortization/unrealized profit on inventories).

• EBITDA for Q2 2026: 109B KRW.

• Net profit for Q2 2026: 107B KRW.

Outlook and guidance

• FY26 guidance for 10%+ annual revenue growth reaffirmed, with expectations of supply schedule normalization.