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Ascendio Co., Ltd. (012170) AI Stock Analysis

KR:012170

Ascendio Co., Ltd.

(Korea Exchange:012170)

Select Model
Rating:43Neutral
Price Target:KRW 2,982.00â–¼(-11.38% Downside)
Action:initiatedcoverage
Date:10/28/26

The score is held down primarily by weak financial performance—sharp TTM revenue decline, very large losses, and persistent negative operating/free cash flow—despite a notably low-leverage balance sheet. Technicals add downside bias due to trading below key longer-term moving averages and a negative MACD, while valuation offers little support because earnings are negative and no dividend yield is available.

Positive Factors
Low leverageVery low leverage reduces balance-sheet pressure and leaves more financial flexibility than a highly indebted structure would provide. This relative strength can help Ascendio absorb operating volatility and preserve options to support the business while it works through continued losses.
Negative Factors
Sharp revenue declineA roughly 60% TTM revenue decline signals substantial weakness in demand, execution, or business activity and follows earlier volatility. Without a sustained recovery, the smaller revenue base limits operating leverage, reduces funding capacity, and makes consistent profitability harder to achieve.

Ascendio Co., Ltd. (012170) vs. SPDR S&P 500 ETF (SPY)

-80%-60%-40%-20%0%20%40%KR:012170-64.67%SPY+11.79%Dec '25Jan '26Feb '26Mar '26Apr '26May '26Jun '26Jul '26Aug '26Sep '26Oct '26
Market Cap
KRW 2.72B
Dividend Yield
―
Average Volume (3M)
40.72K
Price to Earnings (P/E)
-0.3
Beta (1Y)
0.51
Revenue Growth
-15.71%
EPS Growth
70.88%
Country
KR
Employees
27
Sector
General
Sector Strength
55
Industry
Entertainment

Ascendio Co., Ltd. Business Overview & Revenue Model

Company Description

Ascendio Co., Ltd. engages in the entertainment business in South Korea and internationally. It is involved in the film investment and distribution; drama and content production; and celebrity management activities. The company was formerly known as...

Ascendio Co., Ltd. Financial Statement Overview

Summary

Overall financials are weak due to sharply lower TTM revenue (about -60% YoY), persistently severe net losses (net margin roughly -97%), and ongoing cash burn (TTM operating cash flow around -5.3B with negative free cash flow). The main offset is a much stronger capital structure with low leverage (debt-to-equity roughly 0.03) and positive equity, but continued losses risk eroding this buffer.

Income Statement

18Very Negative

Balance Sheet

62Positive

Cash Flow

16Very Negative
Financial statement breakdown
BreakdownTTMDec 2025Dec 2024Dec 2023Dec 2022Dec 2021
Income Statement
Total Revenue5.95B5.92B13.47B6.88B18.58B21.57B
Gross Profit294.88M469.51M776.35M-428.38M1.71B4.20B
EBITDA-3.50B-5.47B-5.57B-23.00B-12.58B-4.52B
Net Income-5.76B-13.66B-7.48B-26.17B-21.94B-9.57B
Balance Sheet
Total Assets21.88B10.91B23.30B48.53B73.16B68.07B
Cash, Cash Equivalents and Short-Term Investments11.70B413.52M3.67B10.29B20.77B26.59B
Total Debt546.47M426.65M675.05M16.75B32.65B13.72B
Total Liabilities2.98B3.66B4.02B22.16B40.89B22.88B
Stockholders Equity18.90B7.24B19.50B26.37B32.51B45.44B
Cash Flow
Free Cash Flow-5.26B-4.71B-5.76B-11.94B-24.12B-10.68B
Operating Cash Flow-5.26B-4.71B-4.96B-10.68B-23.27B-8.69B
Investing Cash Flow3.57B4.03B4.41B-7.20B-3.63B-21.77B
Financing Cash Flow12.86B662.58M316.22M-2.48B21.01B49.07B

Ascendio Co., Ltd. Technical Analysis

Technical Analysis SentimentPositive
Last Price3365.00

Price Trends

50DMA3162.90Positive
100DMA3646.05Negative
200DMA5430.05Negative

Market Momentum

MACD16.88Negative
RSI57.48Neutral
STOCH70.12Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For KR:012170, the sentiment is Positive. The current price of 3365.00 is above the 20-day moving average (MA) of 3097.50, above the 50-day MA of 3162.90, and below the 200-day MA of 5430.05, indicating a neutral trend. The MACD of 16.88 indicates Negative momentum. The RSI at 57.48 is Neutral, neither overbought nor oversold. The STOCH value of 70.12 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for KR:012170.

Ascendio Co., Ltd. Peers Comparison

Overall Rating

UnderperformOutperform
Sector (55)

Financial Indicators

KR:012170 against its peers
NameOverall RatingMarket CapP/E RatioROEDividend YieldRevenue GrowthEPS Growth
Sector *55Neutral$6.65B3.83-15.92%6.20%10.91%7.18%
KR:036420KR:03642047NeutralKRW 32.36B-0.35――-0.98%11.36%
KR:206560KR:20656044NeutralKRW 22.54B-65.75――-11.15%65.73%
KR:012170KR:01217043NeutralKRW 34.66B-0.27――-15.71%70.88%

* General Sector Average

Performance Comparison

-50%0%50%KR:012170KR:035620KR:036420KR:043360KR:200350KR:206560Dec '25Jan '26Feb '26Mar '26Apr '26May '26Jun '26Jul '26Aug '26Sep '26Oct '26
KR:012170 and its peers over the selected period
Show on chartTickerCompany NamePriceChange% Change
KR:012170Ascendio Co., Ltd.3365.00-6510.00-65.92%
KR:035620Barunson Entertainment & Arts Corp.418.00-1254.00-75.00%
KR:036420ContentreeJoongAng corp.1694.00-7556.00-81.69%
KR:043360DIGITAL GRAPHICS Inc.2150.00155.007.77%
KR:200350Artist Studio Inc.2885.00-4515.00-61.01%
KR:206560Dexter Studios Co., Ltd.896.00-3724.00-80.61%
Glossary
BuyA stock rated as a "Buy" is expected to perform better than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock is likely to deliver higher returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
HoldA stock rated as a "Hold" is expected to perform in line with the overall market or a specific benchmark. This rating indicates that the stock is neither particularly compelling nor unfavorable for investment. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
SellA stock rated as a "Sell" is expected to perform worse than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock may deliver lower returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.

Disclaimer

This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.

Date of analysis: Oct 28, 2026