Xi S&D Inc. (317400) AI Stock Analysis

Xi S&D Inc.

(Korea Exchange:317400)

Select Model

Rating:59Neutral

Price Target:KRW 7,660.00▲(10.06% Upside)

Action:initiatedcoverage

Date:10/28/26

The score reflects improving financial performance (profitability and cash flow rebound with conservative leverage) and supportive valuation (low P/E and dividend), partially offset by weak technicals showing bearish momentum and price trading below key moving averages, plus the ongoing risk from multi-year revenue declines and historically volatile cash flows.

Positive Factors

Conservative Balance SheetLower leverage and sizable equity provide financial flexibility as the company manages its operating recovery. A stronger balance sheet can support project execution and investment while reducing pressure from debt servicing, although returns on the asset base remain modest.

Negative Factors

Multi-Year Revenue DeclineA prolonged decline in revenue points to a lower-growth phase and makes the recent profitability recovery harder to view as fully durable. Continued contraction could reduce operating leverage, limit investment capacity, and weaken the company’s ability to sustain margins.

Xi S&D Inc. (317400) vs. SPDR S&P 500 ETF (SPY)

Market Cap: KRW 251.64B
Dividend Yield: 2.27%
Average Volume (3M): 1.23M
Price to Earnings (P/E): 12.8
Beta (1Y): 0.04
Revenue Growth: -6.95%
EPS Growth: -42.56%
Country: KR
Employees: 725
Sector: General
Sector Strength: 55
Industry: Real Estate - Diversified

Xi S&D Inc. Business Overview & Revenue Model

Company Description

Xi S&D Inc. provides a diverse range of services, encompassing the construction of residential and commercial properties, the installation of home network systems, the development of information and communication infrastructure, comprehensive housing...

Xi S&D Inc. Financial Statement Overview

Summary

Financials are improving near-term: profitability rebounded versus 2024 and TTM margins are healthier than 2025, with solid TTM operating cash flow and free cash flow and good earnings quality. Balance sheet leverage is currently conservative versus 2022–2023, providing flexibility. Offsetting this, revenue has been declining for multiple years and cash flows have been historically volatile, which reduces confidence in the durability of the rebound.

Income Statement

54Neutral

Balance Sheet

70Positive

Cash Flow

66Positive

Financial statement breakdown
Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	1.31T	1.39T	1.58T	2.37T	2.48T	435.73B
Gross Profit	162.92B	127.09B	87.09B	200.40B	297.39B	64.37B
EBITDA	25.95B	25.26B	34.40B	157.14B	249.27B	60.30B
Net Income	44.91B	35.64B	1.65B	40.69B	96.17B	36.54B
Balance Sheet
Total Assets	1.28T	1.19T	1.31T	1.57T	1.95T	544.35B
Cash, Cash Equivalents and Short-Term Investments	404.88B	333.18B	251.50B	477.22B	312.66B	232.59B
Total Debt	111.59B	109.04B	170.17B	181.87B	357.07B	42.94B
Total Liabilities	566.64B	493.91B	639.12B	775.63B	1.23T	236.00B
Stockholders Equity	581.15B	570.96B	540.00B	517.15B	493.89B	304.03B
Cash Flow
Free Cash Flow	125.27B	62.14B	-93.91B	377.18B	-133.15B	94.38B
Operating Cash Flow	130.61B	63.33B	-89.04B	380.61B	-123.12B	97.88B
Investing Cash Flow	-71.95B	43.59B	125.37B	-97.26B	-119.97B	-63.17B
Financing Cash Flow	-45.56B	-55.82B	-140.61B	-210.45B	392.02B	37.85B

Xi S&D Inc. Technical Analysis

Technical Analysis SentimentNegative

Last Price6960.00

Price Trends

50DMA9707.40Negative

100DMA7565.95Negative

200DMA5926.04Positive

Market Momentum

MACD-659.33Positive

RSI32.11Neutral

STOCH13.48Positive

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For KR:317400, the sentiment is Negative. The current price of 6960.00 is below the 20-day moving average (MA) of 8582.00, below the 50-day MA of 9707.40, and above the 200-day MA of 5926.04, indicating a neutral trend. The MACD of -659.33 indicates Positive momentum. The RSI at 32.11 is Neutral, neither overbought nor oversold. The STOCH value of 13.48 is Positive, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for KR:317400.

Xi S&D Inc. Peers Comparison

Overall Rating

UnderperformOutperform

Sector (55)

Financial Indicators

KR:317400 against its peers
Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
KR:005430	73Outperform	KRW 262.70B	5.76	―	1.16%	8.41%	23.63%
KR:044450	64Neutral	KRW 262.18B	2.41	―	3.79%	9.30%	240.46%
KR:317400	59Neutral	KRW 251.92B	12.78	―	2.27%	-6.95%	-42.56%
Sector *	55Neutral	$6.65B	3.83	-15.92%	6.20%	10.91%	7.18%
KR:002320	50Neutral	KRW 249.67B	-22.52	―	3.61%	6.55%	-263.28%
KR:000650	49Neutral	KRW 260.87B	-34.56	―	―	3.82%	-140.26%
KR:298690	41Neutral	KRW 233.05B	-1.17	―	―	-1.67%	-371.63%

* General Sector Average

Performance Comparison

KR:317400 and its peers over the selected period
Ticker	Company Name	Price	Change	% Change
KR:317400	Xi S&D Inc.	6610.00	3304.82	99.99%
KR:000650	Chunil Express Co., Ltd	182800.00	145500.00	390.08%
KR:002320	HANJIN Logistics Corporation	16600.00	-2724.41	-14.10%
KR:005430	Korea Airport Service Co., Ltd.	85900.00	27633.75	47.43%
KR:044450	KSS LINE LTD.	11880.00	3232.22	37.38%
KR:298690	Air Busan Co., Ltd.	1431.00	-339.00	-19.15%

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

Xi S&D Inc. AI Stock Analysis