📌 Key Filing Highlights
- Event Type: Preliminary Consolidated Financial Results Disclosure (Fair Disclosure).
- Q3 2026 Revenue: 71.78 billion KRW (~$54.21M USD), representing an 11.2% increase Year-over-Year (YoY).
- Q3 2026 Operating Profit: 21.84 billion KRW (~$16.50M USD), representing a 25.4% increase Year-over-Year (YoY).
- Cumulative Performance: 2026 YTD Revenue reached 212.98 billion KRW (~$161.02M USD), up 44.0% YoY.
Filing Overview and Core Decision
ISC has officially disclosed its preliminary consolidated operating results for the third quarter of 2026 (period ending September 30, 2026). This fair disclosure provides institutional and retail investors with an early look at the company’s financial performance before the final audited statements are released. The results indicate strong Year-over-Year (YoY) growth in both top-line revenue and operating profit, despite a slight sequential decline in revenue compared to the previous quarter.
Detailed Filing Terms and Specifications
The following table details the preliminary consolidated financial performance for the third quarter of 2026, compared against the previous quarter (Q2 2026) and the same period last year (Q3 2025).
| Metric (Unit: Million KRW) | Q3 2026 (Current) | Q2 2026 (Previous) | QoQ Change (%) | Q3 2025 (YoY) | YoY Change (%) |
|---|---|---|---|---|---|
| Revenue | 71,775 (~$54.21M USD) | 72,929 (~$55.10M USD) | -1.6% | 64,522 (~$48.73M USD) | +11.2% |
| Operating Profit | 21,842 (~$16.50M USD) | 21,320 (~$16.11M USD) | +2.4% | 17,421 (~$13.16M USD) | +25.4% |
| Profit Before Tax | 20,428 (~$15.43M USD) | 24,709 (~$18.66M USD) | -17.3% | 19,775 (~$14.94M USD) | +3.3% |
| Net Income | 14,882 (~$11.24M USD) | 19,393 (~$14.65M USD) | -23.3% | 16,220 (~$12.25M USD) | -8.2% |
| Net Income (Attributable to Owners) | 14,810 (~$11.20M USD) | 19,290 (~$14.57M USD) | -23.2% | 16,073 (~$12.14M USD) | -7.9% |
Cumulative Performance (Jan 1, 2026 – Sep 30, 2026):
- Cumulative Revenue: 212,976 million KRW (~$161.02M USD), a 44.0% increase compared to the same period in 2025 (147,864 million KRW).
- Cumulative Operating Profit: 66,779 million KRW (~$50.44M USD), a 75.2% increase compared to the same period in 2025 (38,125 million KRW).
- Cumulative Net Income: 54,874 million KRW (~$41.45M USD), a 58.6% increase compared to the same period in 2025 (34,603 million KRW).
Operational Purpose and Company Rationale
The company provided this disclosure as a “Fair Disclosure” to ensure equitable information distribution to analysts and institutional investors. The results are based on Korean International Financial Reporting Standards (K-IFRS) on a consolidated basis. ISC notes that these figures are preliminary and have not yet undergone a final review by external auditors; therefore, they are subject to change in the final audited financial statements.