YC (232140) Q3 2026 earnings summary

Executive summary

• 9M 2026 consolidated revenue was KRW 230.97bn and operating income KRW 31.40bn; consolidated net income reached KRW 34.15bn, with semiconductor test equipment the dominant business.

• Q3 revenue was KRW 92.67bn and operating income KRW 12.35bn, compared with KRW 66.57bn and KRW 4.89bn in Q3 2025.

Financial highlights

• 9M revenue was KRW 230.97bn vs KRW 185.93bn YoY; gross profit was KRW 77.31bn vs KRW 49.36bn.

• 9M operating income was KRW 31.40bn vs KRW 7.75bn; net income was KRW 34.15bn vs KRW 8.70bn.

• 9M profit attributable to parent owners was KRW 14.94bn vs KRW 2.48bn; basic and diluted EPS were KRW 182 vs KRW 31.

• Q3 net income was KRW 9.84bn vs KRW 5.90bn; parent-owner profit was KRW 3.18bn vs KRW 2.60bn, and basic EPS was KRW 39 vs KRW 32.

Outlook and guidance

• Six disclosed supply agreements with Samsung Electronics had total contract value of KRW 405.81bn; KRW 337.61bn remained as order backlog at Sep. 30, 2026.

• Four contracts still in progress included memory tester deliveries through Jun. 2027, including KRW 162.15bn scheduled through that date.

• Sales strategy targets customer and regional diversification, next-generation memory testers, and expansion into Japan, the US, China and Taiwan.