Lemon Company Limited

Lemon Company Limited

KKRX:294140
2,305.00
KRW
+25.00
(+1.10%)
-505.42EPS
51.09BMarket Cap
Lemon Company Limited
KRX:294140
(Korea Stock Exchange)

Recent

price

2,305.00

P/E

ratio

- -

div

yld

- -

ROIC.AI

2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
TTM
KRW
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
Revenue per Share
-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
Basic EPS, GAAP
-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
Free Cash Flow per Basic Share
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Dividend 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
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
Tangible Book Value per Share
16
22
22
22
22
14
16
18
19
20
19
21
22
22
Basic Weighted Avg Shares
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
Sales/Revenue/Turnover
-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
Operating Margin (%)
236
1,231
1,578
1,517
845
918
1,921
6,403
7,176
2,627
959
261
754
832
Depreciation Expense
-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
Net Income, GAAP
- -
- -
- -
- -
- -
15,215.5
- -
9.52
- -
- -
- -
- -
- -
- -
Effective Tax Rate (%)
-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
Profit Margin (%)
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
Working Capital
- -
- -
- -
- -
- -
- -
- -
5,466
4,843
4,158
7
7
5,421
6,225
LT Debt
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
Total Equity
- -
- -
- -
- -
- -
232.24
- -
21.08
- -
- -
- -
- -
- -
- -
Return on Invested Capital (%)
- -
- -
- -
- -
- -
-115.09
- -
18.96
- -
- -
- -
- -
- -
- -
Return on Capital (%)
- -
-58.24
-90.28
- -
- -
-17.31
-41.22
31.49
-117.76
-81.89
-63.7
-32.14
-112.59
-142.33
Return on Common Equity (%)

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
- -
- -
- -
- -
- -
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.