Samil C&S삼일씨엔에스

Samil C&S is a small construction-materials maker whose profit is thin and whose shares have fallen over the past three months.

Trailing twelve-month revenue to H1 2026 was about ₩227B, with operating income of ₩7.7B and net income of ₩2.1B, a small recovery after several loss-making years. The company has ₩57.6B of cash against ₩133.8B of borrowings, and free cash flow over the same period was negative at about -₩15.9B. The share price was ₩4,725 on 2026-10-26, well below its 52-week high of ₩11,070.

What stands out

• Operating margin was 3.4% on a trailing basis, up from 2.2% in 2025 and losses in 2022 to 2024, but net margin is only 0.9%.
• Return on equity is 0.8%, and liabilities are 72% of equity, so balance-sheet leverage is moderate rather than light.
• The company pays no dividend, and the data gives no fair value estimate or analyst targets.
• Recent filings are mostly a run of major sales or supply contracts from July to September 2026, plus a corporate value-up plan filed on 2026-10-22; the data does not state contract values.
• Foreign ownership is 1.7% and unchanged over 60 days, while the 20-day flows show retail and institutional net selling; no news headlines were provided.

What to watch

• The next half-year or annual results, to see whether operating profit holds and free cash flow turns positive.
• Details of the value-up plan and the size and terms of the supply contracts, which are not in the data provided.
• Borrowings of ₩133.8B against ₩57.6B of cash, which the data does not show a repayment schedule for.