Lemon Company Limited

Lemon Company Limited

KKRX:294140
2,305.00
KRW
+25.00
(+1.10%)
-505.42EPS
51.09BMarket Cap
2013 Y
2014 Y
2015 Y
2016 Y
2017 Y
2018 Y
2019 Y
2020 Y
2021 Y
2022 Y
2023 Y
2024 Y
2025 Y
TTM
Revenue per Share
1.76
12.38
78.45
87.5
1,839.98
2,244.72
3,080.87
4,465.31
1,723.09
2,026.61
551.42
346.96
343.79
668.36
Basic EPS, GAAP
-216.89
-288.56
-294.21
-509.22
396.06
-169.74
-575.23
694.05
-2,681.88
-833.61
-481.06
-223
-554
-501.74
Free Cash Flow per Basic Share
-685.31
-640.05
-232.58
-142.38
203.3
-956.27
-1,214.6
-1,366.25
-39.65
-87.42
-773.82
-240.52
-355.72
-217.97
Dividend per Share
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Book Value per Share
708.4
643.54
243.25
-449.91
88.65
1,614.96
1,175.36
3,289.47
1,435.18
601.36
804.76
583.57
405.85
294.27
Tangible Book Value per Share
704.99
640.13
239.83
-449.91
80.45
1,606.76
1,167.16
3,282.24
1,428.43
589.9
800.37
579.18
388.68
275.49
Basic Weighted Avg Shares
16
22
22
22
22
14
16
18
19
20
19
21
22
22
Sales/Revenue/Turnover
29
272
1,720
1,920
40,329
31,438
49,654
80,147
33,416
39,769
10,477
7,288
7,457
15,020
Operating Margin (%)
-11,678.87
-2,329.3
-352.24
-267.59
16.5
-1.02
-15.83
20.16
-39.06
-16.71
-111.57
-86.21
-95.81
-48.16
Depreciation Expense
236
1,231
1,578
1,517
845
918
1,921
6,403
7,176
2,627
959
261
754
832
Net Income, GAAP
-3,542
-6,345
-6,452
-11,173
8,681
-2,377
-9,271
12,457
-52,010
-16,358
-9,140
-4,684
-12,016
-11,276
Effective Tax Rate (%)
- -
- -
- -
- -
- -
15,215.5
- -
9.52
- -
- -
- -
- -
- -
- -
Profit Margin (%)
-12,321.49
-2,330.1
-375.06
-581.99
21.53
-7.56
-18.67
15.54
-155.64
-41.13
-87.24
-64.27
-161.14
-75.07
Working Capital
3,570
-4,948
-9,836
-14,290
-7,446
1,393
-52,567
-8,414
5,431
118
1,401
-1,155
-2,433
-4,257
LT Debt
- -
- -
- -
- -
- -
- -
- -
5,466
4,843
4,158
7
7
5,421
6,225
Total Equity
11,419
10,373
3,921
-7,252
1,429
26,031
18,945
60,173
28,156
11,798
16,900
12,252
9,092
6,594
Return on Invested Capital (%)
- -
- -
- -
- -
- -
232.24
- -
21.08
- -
- -
- -
- -
- -
- -
Return on Capital (%)
- -
- -
- -
- -
- -
-115.09
- -
18.96
- -
- -
- -
- -
- -
- -
Return on Common Equity (%)
- -
-58.24
-90.28
- -
- -
-17.31
-41.22
31.49
-117.76
-81.89
-63.7
-32.14
-112.59
-142.33

Capital Structure

KRW

•

in mil. unless spec.
Dec'25
Mar'26
Jun'26
ST Debt
6,217
6,221
6,270
LT Borrowings
- -
- -
- -
LT Finance Leases
5,421
5,696
6,225
Preferred Equity and Hybrid Capital
- -
- -
- -
Shares Outstanding
22
22
22
Market Capitalization
115,844
69,237
51,088

Working Capital

KRW

•

in mil. unless spec.
Dec'25
Mar'26
Jun'26
Total Current Assets
8,498
7,572
7,643
Cash, Cash Equivalents & STI
3,679
3,206
2,846
Accounts Receivable, Net
2,253
1,513
2,619
Inventories
2,057
2,408
1,638
Total Current Liabilities
10,931
12,038
11,900
Payables & Accruals
- -
- -
- -
ST Debt
6,217
6,221
6,270
Deferred Revenue
- -
- -
- -

Growth Rates

KRW

•

in mil. unless spec.

(avg. rate of change)

10 years
5 years
1 year
Total Equity
138.61%
-24.27%
-25.79%
Free Cash Flow
15.99%
154.08%
52.71%
Net Income, GAAP
-69.87%
-104.48%
156.52%
Sales/Revenue/Turnover
196.85%
-28.22%
2.31%
Total Cash Common Dividend
- -
- -
- -

Quarterly Revenue

KRW

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
2,939
1,358
2,039
952
7,288
2025
947
810
1,837
3,863
7,457
2026
3,315
6,006
- -
- -
- -

Quarterly Earnings Per Share

KRW

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
12
-95
-72
-67.35
-223
2025
-70
-72
-98.86
-303.48
-554
2026
-91.78
-9
- -
- -
- -

Quarterly Dividends Per Share

KRW

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
- -
- -
- -
- -
- -
2025
- -
- -
- -
- -
- -
2026
- -
- -
- -
- -
- -

Company Description

CEO
Jong-Il Lee
Full Time Employees
88
Sector
Electronic technology
Industry
Electronic production equipment
Address
Gumi South Korea
IPO Date
Feb 28, 2020
Business
Lemon Co., Ltd. is a South Korea-based advanced materials manufacturer specializing in the development and mass production of high-performance functional nanofibers and nanomembranes utilizing proprietary electrospinning technology. Founded in 2012 and headquartered in Gumi-si, South Korea, the company operates as a subsidiary of TOPTEC Co., Ltd. and serves clients across domestic and international markets. Lemon organizes its business operations into three primary divisions: Nanomembrane, Health and Beauty (H&B), and Electronics Materials. The company's core product portfolio encompasses functional outdoor and industrial membranes marketed under the NEXTURE brand for breathable, waterproof, and windproof technical textiles; personal hygiene and healthcare goods marketed under the Air Queen brand, including nanofiber sanitary napkins, respiratory masks, breast pads, and protective garments; electronic components such as electromagnetic interference (EMI) shielding films, heat dissipation sheets, conductive tapes, and 5G printed circuit board (PCB) materials; industrial ventilation filters and agricultural protective bags; and advanced energy solutions, including ultra-thin, high-strength, heat-resistant electrolyte supports and separators for solid-state and secondary batteries. In recent strategic developments, Lemon has expanded its focus on sustainable materials to comply with tightening international environmental regulations concerning per- and polyfluoroalkyl substances (PFAS). Notably, the company formed a strategic collaboration with BASF to co-develop recyclable, PFAS-free, waterproof apparel membranes combining Lemon's nanofiber web technology with BASF's Freeflex thermoplastic polyurethane (TPU) materials. Additionally, Lemon has advanced the commercialization of its solid-state battery electrolyte support materials and executed targeted capital increases through third-party share allotments to finance next-generation manufacturing capacity and strengthen working capital.