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Pearl Abyss

KOE:263750 · KR7263750002
EntertainmentSmall

360

91
EV / EBIT67
Price / Owner Earnings48
Owner Earnings Yield68
Dividend Yield1
Price/Sales27
EV / Gross Profit56
Price/Book33
Return on Capital94
Cash Return on Capital85
Return on Equity80
EBIT Margin87
Gross Profitability89
Cash Conversion8
Accruals11
Owner Earnings Margin92
Sales growth100
Profit Growth53
Owner Earnings Growth97
Reinvestment95
Price momentum74
Debt load65
Refinancing32
Debt Payback100
Liquidity73
Analyst ratings3
Opinion Changes83
Price Target Upside53
Market mood11
Value Creation20/20strong value creator
  • Creates more value than its capital costs
  • Owner earnings growing
  • Owner earnings per share growing
  • Reinvests at strong returns
  • Solid earnings base

What this means

Pearl Abyss generates returns well above its cost of capital, the foundation of durable shareholder value.

Profile

CountrySouth Korea
IndustryEntertainment
SizeSmall
TypePublic Company
ExchangeKOSDAQ
Employees147
ISINKR7263750002
Last UpdateApr 2, 2026
Index & Theme
Software DevelopmentVideo GamesDigital EntertainmentInternet

Description

Analysis

Middle-of-the-road

Pearl Abyss Corp. is a middle-of-the-road business: neither the economics nor the price stand out from the peer group. One caution: reported profits have recently run ahead of actual cash, which we track closely.

The price is attractive. You pay 13.7× its owner earnings: the cash an owner could take out each year, which is in the historically attractive zone.

The trajectory is solid and the balance sheet is sturdy. The company scores 20/20 on our value-creation score: strong value creator.

What to watch: Some accounting patterns deserve a closer look. Reported profits have run ahead of actual cash for several periods. As always: this describes the company's numbers; it is not a recommendation.

360° rank · history

1007550250
30
2023202420252026

All-time high

30

Jun 2026

All-time low

6

Mar 2026

Average rank

24

across all years

Detailed & Historical Ranks

Deep dive into 15 detailed ranks and 3 years of history.

Current202520242023
Price/Sales
27
24
16
18
Price/Earnings
52
51
56
39
Price/Book
33
51
31
19
Dividend Yield
1
1
1
1
Value (overall)
20
29
29
11

Cells are coloured by rank band (red weak → green strong). Sentiment & 360° history begins 2023.

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Make Sense of the Ranks

Every rank runs 1–100 against true peers. Higher is always better.

360° View
1 · Watch OutGood· 100
Value
1 · ExpensiveGood Value· 100
Quality
1 · Weak FundamentalsHigh Quality· 100
Growth
1 · Tough TimesHigh Growth· 100
Safety
1 · High LeverageWell-Financed· 100
Sentiment
1 · SkepticismPositive· 100
Learn More →