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Pearl AbyssKOSDAQ 263750Earnings

Q3 revenue rose 18.1% while net income fell 62.7%

Operating profit fell 9.0% to KRW 20.7 billion, and pre-tax profit from continuing operations was -KRW 25.1 billion.

Why we picked this stock

This provisional report presents figures on a continuing operations basis after the sale of the discontinued units was completed.

Nov. 13, 2026 Korea EditionPublished Data as of
2 / 5

What changed

Revenue
KRW 101.5 billion
Q3 2026, Consolidated, up 18.1%
Operating profit
KRW 20.7 billion
Q3 2026, Consolidated, down 9.0%
Net income
KRW 10.8 billion
Q3 2026, Consolidated, down 62.7%
  • Consolidated revenue in Q3 2026 was KRW 101.5 billion, up 18.1% from Q3 2025.
  • Against the same quarter, operating profit fell 9.0% to KRW 20.7 billion.
  • Net income declined 62.7% from KRW 29 billion to KRW 10.8 billion.
3 / 5

Context

Q3 2025KRW 86 billion
Q3 2026KRW 101.5 billion
  • Consolidated revenue for 9M 2026 grew 204.3% from 9M 2025 to KRW 622.6 billion.
  • Operating profit for 9M 2026 rose 854.2% from 9M 2025 to KRW 300.4 billion.
  • Revenue in Q2 2026 was KRW 192.6 billion.
4 / 5

What to check next

  • ConditionThe quarterly report will show whether final figures match the provisional ones.
  • UncertaintySome figures may change once the external auditor completes its review.
  • ConditionThe quarterly report's split of continuing and discontinued results needs checking.
5 / 5

Sources and wrap-up

Read these as provisional figures on a continuing operations basis.

Sources

Facts used in the cards

Values and passages are copied from the original filings.

Revenue: KRW 101.5 billion
Q3 2026, Consolidated, DART
매출액 당해실적 101,503 192,611 -47.3 - 85,973 18.1 -
Revenue, prior-year Q3: KRW 86 billion
Q3 2025, Consolidated, DART
매출액 당해실적 101,503 192,611 -47.3 - 85,973 18.1 -
Operating profit: KRW 20.7 billion
Q3 2026, Consolidated, DART
영업이익 당해실적 20,665 67,625 -69.4 - 22,713 -9.0 -
Operating profit, prior-year Q3: KRW 22.7 billion
Q3 2025, Consolidated, DART
영업이익 당해실적 20,665 67,625 -69.4 - 22,713 -9.0 -
Net income: KRW 10.8 billion
Q3 2026, Consolidated, DART
당기순이익 당해실적 10,807 99,542 -89.1 - 28,995 -62.7 -
Net income, prior-year Q3: KRW 29 billion
Q3 2025, Consolidated, DART
당기순이익 당해실적 10,807 99,542 -89.1 - 28,995 -62.7 -
Revenue, Q2 2026: KRW 192.6 billion
Q2 2026, Consolidated, DART
매출액 당해실적 101,503 192,611 -47.3 - 85,973 18.1 -
Revenue, 9M: KRW 622.6 billion
9M 2026, Consolidated, DART
누계실적 622,612 - - - 204,583 204.3 -
Revenue, prior 9M: KRW 204.6 billion
9M 2025, Consolidated, DART
누계실적 622,612 - - - 204,583 204.3 -
Operating profit, 9M: KRW 300.4 billion
9M 2026, Consolidated, DART
누계실적 300,387 - - - 31,479 854.2 -
Operating profit, prior 9M: KRW 31.5 billion
9M 2025, Consolidated, DART
누계실적 300,387 - - - 31,479 854.2 -
Pre-tax profit, continuing: -KRW 25.1 billion
Q3 2026, Consolidated, DART
법인세비용차감전계속사업이익 당해실적 -25,097 79,615 - 적자전환 34,024 - 적자전환
Provisional figures notice: The figures are provisional and may differ from final figures.
Q3 2026, Consolidated, DART
※ 동 정보는 확정치가 아닌 잠정치로서 향후 확정치와는 다를 수 있음.
Discontinued operations: Pearlabyss classified Fenris Creations and other subsidiaries as discontinued operations, completed their sale on May 6, 2026, and presented figures on a continuing operations basis.
Q3 2026, Consolidated, DART
펜리스 크리에이션(구, CCP ehf.) 등 종속회사를 중단사업으로 분류하였고, 2026년 05월 06일 매각을 완료하였습니다.
Audit review not complete: The results have not completed external auditor review and some figures may change during the review.
Q3 2026, Consolidated, DART
상기 실적은 외부감사인의 회계검토가 완료되지 않은 상태에서 투자자 편의를 위해 제공되는 자료이므로

Questions and answers

What was Pearl Abyss's revenue in Q3 2026?
KRW 101.5 billion on a consolidated basis. The comparison figure was KRW 86 billion in Q3 2025 (up 18.1%).
What was Pearl Abyss's operating profit in Q3 2026?
KRW 20.7 billion on a consolidated basis. The comparison figure was KRW 22.7 billion in Q3 2025 (down 9.0%).
What was Pearl Abyss's net income in Q3 2026?
KRW 10.8 billion on a consolidated basis. The comparison figure was KRW 29 billion in Q3 2025 (down 62.7%).
What should readers check next on Pearl Abyss?
The quarterly report will show whether final figures match the provisional ones. Some figures may change once the external auditor completes its review. The quarterly report's split of continuing and discontinued results needs checking.
Which filings is this based on?
연결재무제표기준영업(잠정)실적(공정공시) (DART, 2026-11-12).
Is this a buy recommendation?
No. This is for information only and is not investment advice. You are responsible for your own investment decisions and their results.

Key terms

Provisional results
Figures a company releases before its audit or review is finished. They can change in the final filing.
Consolidated basis
Figures that combine a parent company and its subsidiaries as if they were one company.
Operating profit
Revenue minus the cost of sales and selling and administrative expenses. It shows what the core business earned.
Fair disclosure
A Korean filing that gives material information to everyone at the same time rather than to selected people.

Corrections

No corrections.

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