SK Square Co., Ltd.

分析の要約

【再評価中】SK hynixのメモリ市況・利益率正常化を再検証しており、本分析のSK hynix持分価値と期待リターンはその結果をまだ反映していません。以下は従来前提による試算です。 SK hynixへの持分法投資とその他の事業、持株会社の現金・負債を分けた5シナリオ。投資先からの配当は株譜の保有者に直接支払われる配当とは区別します。基準日の自己株数と持株会社財務は過去開示に基づく代理値で、2026年Q3のSK Square連結利益は未公表。韓国のETF段階の現地源泉税は未反映です。予測は確定値ではありません。

要約の補足

investment_argument

HBM4/AIメモリーの高いキャッシュ創出がSK hynixの長期再投資を上回れば株式価値を支える。ただし2026年Kioxia関連の特別利益と還元は恒常利益ではなく、NAVディスカウントの機械的縮小も前提にしない。

critical_disclosures

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1

2026上期SK Square連結営業利益275137億KRW、純利益270498億KRW。持分法影響が極大で営業利益率を製造業の売上マージンとして解釈不可。

2

2026-11-02株主還元4.3兆は方針で、2026-11-06現在確定した旧株主への将来配当負債ではない。

3

2026-04-30の1550KRW/Square株は2026-06-05支払済みで11/06以後の株主CFではない。

4

2026-10-28 SK hynix20000KRW配当はSK Square受取見込みであり、ETF保有のSK Square株への直接配当ではない。

5

EWYと保有先hynixの重複エクスポージャーは説明のみ。EWY構成比を減額しない。

6

User independently verified reviewed 2026H1 consolidated report p5 parent equity 548306.46oku/NCI 1811.19oku and p25 SK hynix book 549892.83oku; H1 owner and holding equity are not market NAV.

7

SK hynix July14 2026 issued 17.79m new paid shares, raising 398905.35oku, then bought and Nov05 planned cancelled 23.693272m for 400043.39oku. Economic share count changes on issue/buyback not cancellation.

8

SK hynix Q3 2026 group net income 397755.93oku but CONTROLLING owner NI=395343.92oku; weighted old/new SK Square ownership is used for proxy associate earnings.

9

2026 Nov30 special dividend entitlement creates 29220oku receivable with matching reduction in Hynix investment book; Dec22 modeled settlement swaps receivable to cash, no new earnings.

main_unverified

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1

11/06実効株数と従業員信託・2026-11-05消却完了登記

2

2026年12月以降SK Square配当支払/買戻しの確定日と金額

3

2026-11-06株価KRX原票

4

SK hynix実効株数の11/06確定値、2026Q4普通配当の未決定部分

5

2026H1別個財務諸表の現金・有利子負債・SBC費用の正確な科目と数値は未抽出。2026H1連結親会社帰属資本と持分法投資簿価はレビュー原本のユーザー提供確認値。

6

Actual SK Square post-H1 IFRS OCI, deemed disposal gain classification from Hynix share issuances/repurchases and exact dividends payable/receivable recognition remain unverified; book bridge is an economic proxy.

7

Separate-company H1 cash/debt/SBC and exact SK Square Nov06 balances not extracted; investment issuer capital transactions from SEC confirmed, but timing settlement assumptions remain.

classification

H1 verified, Hynix Q3 provisional verified, Oct announcement verified, SK Square unreported Q3 / other OCI / future payments assumed

結論の補足

名称

SK Square EWY: H1一次原本+7月Hynix資本増強/10月買戻し+11月配当債権の整合による10年完全再計算

base_price_krw

724000

expected_irr

0.097149215

expected_pv_oku

805689.795777

expected_current_value_per_initial_share_krw

611417.42

expected_valuation_ratio_to_market

0.844499198

base_10yr_IRR

0.0717257831

prob_weighted_scenario_IRR_mean_NOT_correct_expected_IRR

0.0679265167

horizon_years_actual_days_div36525

10.0013689254

date_sensitive

SK Square 2026Q3は11月6日時点では未掲載。SK hynixQ3は10月28日公表の投資先参考情報。

事業

economic_segments

1

SK hynix持分法投資：K-IFRS持分法損益・現金配当・売却時の譲渡益を区別

2

残余連結子会社・非上場投資：TMAP・SK shieldus・SK planet・wavve等

3

持株会社現金・調達負債・本社管理費・新規半導体バリューチェーン投資

hynix_business_driver

HBM4、DRAM DDR5/LPDDR、321層NAND eSSD、AIデータセンター供給契約、設備投資と価格・歩留り

source_2026Q3_asof_2026_10_28

https://news.skhynix.com/en/q3-2026-business-results/

shareholder_return_source

https://www.sksquare.com/eng/news/newsMediaDetail.do?idx=336

競争力・事業の質

earnings_cash_quality

H1 SK Square 548306.46oku controlling equity and SK hynix holding book 549892.83oku from reviewed original. Hynix Q3 owner NI is not cash. Investee capital issue/buyback change equity-method book without cash to SK Square. Q2 375KRW receipt and Q3 20000KRW dividend entitlement/cash reduce carrying amount with a matching receivable/cash, not add to profit.

competitive_edge

SK hynixのHBM製品と長期供給合意、SKグループの資本配分

governance

SK Inc.の支配持分約32%/組織上の利益相反・少数株主保護を評価リスクとして扱う

tax

KRW税前旧株主CF。親会社内の受取配当源泉/譲渡税は明示シナリオ仮定。EWYの韓国現地源泉実効率は未確認、日本/米国投資家段階課税含まず。

sbc

No verified issuer FY2026H1 SBC; prospective SBC is deducted from parent profit and credited to paid-in reserve without a simultaneous cash charge. Delivery dilutes holders via shares; employee paid options add cash to issuer, not holder CF. Holding 2037+ issuance dilution discounted each year; no redundant repurchase cash charge.

業界と環境

thesis

AIアクセラレータ用HBM供給不足、DRAM/NANDの需給サイクル、AIインフラ設備投資の集中

dangers

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1

HBM技術追い上げ、顧客集中

2

半導体景気循環と価格下落

3

米中輸出規制・米国投資条件

4

巨額CapExと工場立上がり

5

Kioxia利益/増配の非反復性

6

SKグループ関連当事者・保有先投資先の二重計上

7

為替KRW/USD

8

SK hynix自己株資本政策が持分法と実効株数に及ぼす差異

EWY_note

EWY構成銘柄SK hynixを別途直接保有しても、SK Squareの評価からSK hynixエクスポージャーを重複排除しない。ETF集計時に別途管理。

財務・資本配分

reported_K_IFRS_2026H1

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期間末

2026-06-30

publication

2026-08-14

consolidated_revenue_oku

6289

consolidated_operating_profit_oku

275137

consolidated_net_profit_oku

270498

consolidated_profit_attributable_to_owners_oku

270557

parent_net_profit_data_source

secondary_DART_extract_unverified_primary_pdf

consolidated_assets_oku

586510.06

consolidated_liabilities_oku

36392.41

consolidated_total_equity_including_NCI_oku

550117.65

consolidated_parent_equity_oku

548306.46

consolidated_NCI_equity_oku

1811.19

owner_equity_NCI_source

primary_consolidated_review_report_user_verified_p5

consolidated_cash_and_short_investments_oku

14034.8

consolidated_total_debt_including_lease_liabilities_oku

922.03

consolidated_net_cash_proxy_including_short_investments_oku

13112.77

separate_company_total_assets_oku

未確認

separate_company_owner_equity_oku

未確認

separate_company_interest_bearing_debt_oku

未確認

consolidated_sbc_expense_oku

未確認

separate_company_SBC_oku

未確認

unconfirmed_reason

The consolidated review p5/p25 owner equity and investment carrying amount are provided and internally consistent. Exact separate-company P&L, cash/debt and SBC costs remain unavailable, so no values asserted as official.

hynix_equity_method_book_oku

549892.83

hynix_equity_method_pct_reported

0.205

hynix_direct_shares_reported

146100000

hynix_share_reported_h1

発行済み

712702365

自己株式

1626865

consolidated_owner_equity_source

SK Square FY2026 2Q reviewed consolidated report, 2026-08-14, PDF p5 and investment footnote p25, user-supplied independent review

hynix_book_source

primary_consolidated_review_report_user_verified_p25

hynix_equity_method_not_market_price

はい

separate_company_cash_debt_oku

未確認

separate_report_actual_numeric_missing

はい

reported_SK_hynix_2026Q3

内容を開く

期間末

2026-09-30

publication

2026-10-28

investment_entity_not_SK_Square_consolidated_sales

はい

売上高

1046155

営業利益（億）

833338

net_profit_oku

397756

reported_net_cash_oku

987000

注記

SK hynix2026Q3速報でありSK Square2026Q3 IFRS連結実績ではない。

net_profit_owners_oku

395343.92

net_profit_all_interests_oku

397755.93

net_profit_owner_source

https://www.sec.gov/Archives/edgar/data/2120882/000119312526434994/d162547d6k.htm

reported_hynix_2026H1_parent_equity_oku

2623806.1

reported_hynix_2026H1_equity_source

https://www.sec.gov/Archives/edgar/data/2120882/000119312526354777/d147827d6k.htm

2026_july_paid_in_new_common_shares

17790000

2026_july_issue_cash_proceeds_to_hynix_oku

398905.3479

2026_oct_buyback_actual_cost_oku

400043.390635

2026_oct_buyback_23693272_shares

23693272

2026_nov5_scheduled_cancel_confirmed_complete

いいえ

remaining_1096_treasury_inferred_difference_cause_unknown

はい

reported_2026_SK_Square_cash_dividend_before_base

内容を開く

board_date

2026-04-30

ex_date

2026-05-14

record_date

2026-05-15

scheduled_payment

2026-06-05

per_share_krw

1550

paid_before_base

はい

included_in_future_timed_cashflows

いいえ

baseline_2026_11_06_book_equity_proxy_bridge

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方法

dated_primary_source_H1_to_prevaluation_transaction_ledger

h1_owner_equity_oku

548306.46

h1_hynix_book_oku

549892.83

per_scenario

内容を開く

worst

内容を開く

data_cutoff

2026-11-06

h1_verified_review_pdf

https://www.sksquare.com/download/down.do?bidx=&fidx=733

h1_review_verified_by_user_not_downloadable_in_current_execution

はい

h1_source_page_5_owner_equity_million_krw

54830646

h1_reviewed

内容を開く

日付

2026-06-30

親会社持分（億）

548306.46

非支配持分資本（億）

1811.19

consolidated_assets_oku

586510.06

consolidated_liabilities_oku

36392.41

consolidated_total_equity_oku

550117.65

hynix_equity_method_book_oku

549892.83

consolidated_cash_short_investments_oku_secondary

14034.8

consolidated_finance_debt_oku_secondary

922.03

hynix_parent_equity_oku_SEC

2623806.1

hynix_issued_shares

712702365

hynix_treasury_shares

1626865

square_issued_shares

131958386

square_treasury_shares

184287

h1_balance_bridge

内容を開く

other_noncash_assets_excluding_hynix_from_ifrs_total_oku

22582.43

other_nonfinance_liabilities_oku

35470.38

非支配持分（億）

1811.19

計算式

H1 owner equity = hynix equity method book + other assets excl. cash + consolidated cash/short investments - finance debt - other liabilities - NCI

balanced_owner_equity_oku

548306.46

secondary_cash_debt_uncertain

はい

holdco_cash_scope_reclass_to_proxy_oku

5112.7699999999

not_a_profit_nor_real_cash_transaction

はい

hynix_equity_method_basis_difference_in_H1_oku

10796.67043607

hynix_owner_ni_provisional_Q3_oku

395343.92

hynix_total_ni_provisional_Q3_oku_NOT_USE_for_associate_owner

397755.93

hynix_yield_issued_2026_07_14_ku

17790000

hynix_current_dividend_due_2026_11_30_oku

29220

hynix_current_dividend_receivable_on_base

0

dividend_not_yet_record_entitlement_at_2026_11_06

はい

known_hynix_q2_dividend_Jul_Sep_income_oku

0

baseline_owner_equity_oku

649029.93138335

baseline_hynix_book_oku

650509.74083268

baseline_holdco_cash_oku

8823.82082464

baseline_holdco_debt_oku

1000

baseline_non_hynix_book_assets_oku

27977.93972603

baseline_unallocated_other_liabilities_oku

35470.38

baseline_NCI_proxy_oku

1811.19

baseline_investee_cash_proxy_oku

881465.24367906

baseline_hynix_owner_equity_proxy_oku

3087670.0359878

baseline_hynix_economic_fraction

0.20718310666

baseline_investee_shares_issued

706799093

baseline_investee_treasury_shares

1625769

baseline_investee_economic_shares

705173324

hynix_Q3_accumulated_owner_equity_profit_oku

79547.79991785

hynix_Q4_37days_accumulated_owner_equity_profit_proxy_oku

14695.20078638

hynix_holding_company_capital_transaction_gains_total_oku

6921.78512846

hynix_pre_base_375_krw_dividend_book_reduction_oku

547.875

hynix_pre_base_dividend_cash_collected_oku

547.875

hynix_pre_base_dividend_earnings_recognized_oku

0

2026_prebase_recurring_parent_profit_after_sbc_EXCLUDES_issuer_capital_transact

93732.76844668

2026_prebase_parent_sbc_expense_oku

68.91780822

2026_prebase_parent_sbc_credit_oku

68.91780822

h1_to_nov06_parent_clean_surplus_change_oku

100723.47138335

h1_to_nov06_parent_associate_deemed_capital_effect_oku

6921.78512846

h1_to_nov06_parent_equity_unresolved_nonassociate_OCI_oku

0

h1_to_nov06_parent_equity_unresolved_nonassociate_OCI_status

ASSUMED_ZERO, ACTUAL_UNKNOWN

hynix_asof_2026_09_30_net_cash_reported_oku

987000

hynix_2026_09_30_to_nov06_cash_split

内容を開く

cash_share_buyback_total_through_oct23_oku

400043.390635

amount_assumed_paid_post_sep30_oku

120013.0171905

q4_37days_owner_FCF_proxy_oku

14478.26086957

net_cash_at_nov06_proxy_oku

881465.24367906

assumption

70% of Aug-Oct repurchases settled by Sep30 (unknown; actual not verified). Sep30 net cash official 98.7 tn KRW.

accounting_event_bridge

内容を開く

1

内容を開く

日付

2026-06-30

event

h1_reviewed_start_and_cash_scope_reclassification

certainty

confirmed

h1_hynix_book

549892.83

h1_owner_equity

548306.46

h1_ifrs_cash_all_entities_secondary

14034.8

assumed_holdco_gross_cash

9000

assumed_holdco_debt

1000

offsetting_reclass_other_noncash_oku

5112.77

book_after_oku

549892.83

parent_owner_equity_after_oku

548306.46

hynix_effective_shares_after

711075500

economic_hynix_stake_after

0.205463414223

parent_cash_after_oku

9000

dividend_receivable_after_oku

0

2

内容を開く

日付

2026-07-14

event

hynix_paid_in_ADR_17_79m_new_shares

certainty

confirmed

株数

17790000

proceeds_to_hynix_oku

398905.3479

book_effect_not_recurring_earnings_oku

66500.12986007

classification_of_investor_gain_in_actual_SK_square_IFRS

unverified

book_after_oku

628753.85075501

parent_owner_equity_after_oku

627122.6565537

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

8924.49086718

dividend_receivable_after_oku

0

3

内容を開く

日付

2026-08-31

event

hynix_q2_dividend_entitlement_375

certainty

confirmed

dividend_per_share_krw

375

dividend_book_decrement_oku

-547.875

receivable_credit_oku

547.875

recognized_in_profit_oku

0

book_after_oku

669551.76592296

parent_owner_equity_after_oku

668314.36761726

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

8665.20628335

dividend_receivable_after_oku

547.875

4

内容を開く

日付

2026-09-25

event

hynix_q2_dividend_cash_collection_assumed

certainty

estimated_or_assumed

payment_date_verified

いいえ

receivable_decrease_oku

-547.875

holding_cash_after_tax_oku

520.48125

net_new_profit_oku

0

book_after_oku

691086.03163543

parent_owner_equity_after_oku

689740.74677702

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

9050.40021009

dividend_receivable_after_oku

0

5

内容を開く

日付

2026-09-30

event

hynix_q3_reported_net_cash_reanchor

certainty

estimated_or_assumed

cash_reported_2026_09_30_oku

987000

assumed_fraction_of_buyback_cash_paid_before_sep30

0.7

assumed_buyback_cash_paid_by_sep30_oku

280030.3734445

unidentified_Q3_FCF_capex_financing_fx_cash_bridge_oku

101789.4871695

book_after_oku

695392.88477792

parent_owner_equity_after_oku

694031.6096891

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

9023.45107556

dividend_receivable_after_oku

0

6

内容を開く

日付

2026-10-23

event

hynix_completed_buyback_23_693_272

certainty

confirmed

shares_purchased

23693272

investee_total_cash_cost_oku

400043.390635

book_ownership_adjustment_oku

-59577.35677042

parent_sk_square_cash_received_oku

0

inQ3_paid_assumed

0.7

book_after_oku

644835.71074355

parent_owner_equity_after_oku

643400.79497354

hynix_effective_shares_after

705172228

economic_hynix_stake_after

0.20718342867

parent_cash_after_oku

8899.39943547

dividend_receivable_after_oku

0

7

内容を開く

日付

2026-10-27

event

hynix_1096_treasury_share_difference_to_dividend_eligible_count

certainty

estimated_or_assumed

株数

1096

explanation

net treasury disposition inferred from 10/28 dividend pool; reason and exact transaction date unknown

book_fraction_change_oku

-0.9879612

book_after_oku

646456.15831108

parent_owner_equity_after_oku

645008.42109967

hynix_effective_shares_after

705173324

economic_hynix_stake_after

0.20718310666

parent_cash_after_oku

8877.81087079

dividend_receivable_after_oku

0

8

内容を開く

日付

2026-11-05

event

hynix_pre_announced_23_693_272_cancel

certainty

estimated_or_assumed

confirmation_of_completion_not_independently_verified

はい

shares_cancelled

23693272

new_economic_effective_share_change

0

book_after_oku

650104.38258052

parent_owner_equity_after_oku

648627.78155317

hynix_effective_shares_after

705173324

economic_hynix_stake_after

0.20718310666

parent_cash_after_oku

8829.22102744

dividend_receivable_after_oku

0

prebase_component_sums_oku

内容を開く

q3_hynix_owner_ni

395343.92

q3_square_equity_method_proxy

79547.79991785

other_ni_owner_proxy

282.73972603

admin_cash_and_expense

636.16438356

replacement_capex_and_depreciation

98.95890411

parent_sbc_expense_non_cash

68.91780822

parent_sbc_equity_credit_non_cash

68.91780822

parent_finance_income

38.46286232

hynix_paidin_issue_subscriptions_at_investee_not_parent

398905.3479

hynix_capital_transaction_book_effect_issue

66500.12986007

q2_declared_dividend_hynix_issuer_oku

2733.245625

q2_dividend_book_decrement_and_receivable_oku

547.875

q2_cash_received_at_parent_oku

547.875

q2_assumed_tax_cost_oku

27.39375

hynix_assumed_buyback_cash_paid_through_q3_oku

280030.3734445

hynix_q3_cash_bridge_unexplained_fx_opex_capex_oku

101789.4871695

q4_37days_hynix_owner_ni_proxy

72391.30434783

q4_37days_square_equity_method_proxy

14695.20078638

hynix_capital_transaction_book_effect_buyback

-59577.35677042

hynix_buyback_cash_paid_after_Q3_assumed_oku

120013.0171905

hynix_unattributed_1096_treasury_net_transfer_adjustment

-0.9879612

book_equity_ledger_identity_zero_oku

5.0E-10

book_difference_formula

B11/06 = B6/30 + weighted Q3 investee owner NI + Q4 37-day investee NI proxy + investee equity capital issue change + completed buyback change + inferred 1096-share change - Aug31 dividend 547.875 + OCI[assumed 0]

separate_report_status

Separate 2026 H1 IR report listed but exact parent-only cash and debt not independently parsed; use consolidated reviewer figures and explicit holdco NAV-based proxy. Do not assert a verified parent-only balance sheet.

caveat

SK Square Q3 official financial statements were not released by 2026-11-06. All Q3 SK Square profit, other assets, issuer-investee capital deemed gains, OCI and 37-day Q4 balances are model proxies, not reported SK Square IFRS.

bear

内容を開く

data_cutoff

2026-11-06

h1_verified_review_pdf

https://www.sksquare.com/download/down.do?bidx=&fidx=733

h1_review_verified_by_user_not_downloadable_in_current_execution

はい

h1_source_page_5_owner_equity_million_krw

54830646

h1_reviewed

内容を開く

日付

2026-06-30

親会社持分（億）

548306.46

非支配持分資本（億）

1811.19

consolidated_assets_oku

586510.06

consolidated_liabilities_oku

36392.41

consolidated_total_equity_oku

550117.65

hynix_equity_method_book_oku

549892.83

consolidated_cash_short_investments_oku_secondary

14034.8

consolidated_finance_debt_oku_secondary

922.03

hynix_parent_equity_oku_SEC

2623806.1

hynix_issued_shares

712702365

hynix_treasury_shares

1626865

square_issued_shares

131958386

square_treasury_shares

184287

h1_balance_bridge

内容を開く

other_noncash_assets_excluding_hynix_from_ifrs_total_oku

22582.43

other_nonfinance_liabilities_oku

35470.38

非支配持分（億）

1811.19

計算式

H1 owner equity = hynix equity method book + other assets excl. cash + consolidated cash/short investments - finance debt - other liabilities - NCI

balanced_owner_equity_oku

548306.46

secondary_cash_debt_uncertain

はい

holdco_cash_scope_reclass_to_proxy_oku

5112.7699999999

not_a_profit_nor_real_cash_transaction

はい

hynix_equity_method_basis_difference_in_H1_oku

10796.67043607

hynix_owner_ni_provisional_Q3_oku

395343.92

hynix_total_ni_provisional_Q3_oku_NOT_USE_for_associate_owner

397755.93

hynix_yield_issued_2026_07_14_ku

17790000

hynix_current_dividend_due_2026_11_30_oku

29220

hynix_current_dividend_receivable_on_base

0

dividend_not_yet_record_entitlement_at_2026_11_06

はい

known_hynix_q2_dividend_Jul_Sep_income_oku

0

baseline_owner_equity_oku

654601.82139829

baseline_hynix_book_oku

655509.159276

baseline_holdco_cash_oku

8943.90883462

baseline_holdco_debt_oku

1000

baseline_non_hynix_book_assets_oku

28430.32328767

baseline_unallocated_other_liabilities_oku

35470.38

baseline_NCI_proxy_oku

1811.19

baseline_investee_cash_proxy_oku

892082.63498341

baseline_hynix_owner_equity_proxy_oku

3111800.4707704

baseline_hynix_economic_fraction

0.20718310666

baseline_investee_shares_issued

706799093

baseline_investee_treasury_shares

1625769

baseline_investee_economic_shares

705173324

hynix_Q3_accumulated_owner_equity_profit_oku

79547.79991785

hynix_Q4_37days_accumulated_owner_equity_profit_proxy_oku

19593.6010485

hynix_holding_company_capital_transaction_gains_total_oku

7022.80330965

hynix_pre_base_375_krw_dividend_book_reduction_oku

547.875

hynix_pre_base_dividend_cash_collected_oku

547.875

hynix_pre_base_dividend_earnings_recognized_oku

0

2026_prebase_recurring_parent_profit_after_sbc_EXCLUDES_issuer_capital_transact

99174.88034891

2026_prebase_parent_sbc_expense_oku

97.67773973

2026_prebase_parent_sbc_credit_oku

97.67773973

h1_to_nov06_parent_clean_surplus_change_oku

106295.36139829

h1_to_nov06_parent_associate_deemed_capital_effect_oku

7022.80330965

h1_to_nov06_parent_equity_unresolved_nonassociate_OCI_oku

0

h1_to_nov06_parent_equity_unresolved_nonassociate_OCI_status

ASSUMED_ZERO, ACTUAL_UNKNOWN

hynix_asof_2026_09_30_net_cash_reported_oku

987000

hynix_2026_09_30_to_nov06_cash_split

内容を開く

cash_share_buyback_total_through_oct23_oku

400043.390635

amount_assumed_paid_post_sep30_oku

120013.0171905

q4_37days_owner_FCF_proxy_oku

25095.65217391

net_cash_at_nov06_proxy_oku

892082.63498341

assumption

70% of Aug-Oct repurchases settled by Sep30 (unknown; actual not verified). Sep30 net cash official 98.7 tn KRW.

accounting_event_bridge

内容を開く

1

内容を開く

日付

2026-06-30

event

h1_reviewed_start_and_cash_scope_reclassification

certainty

confirmed

h1_hynix_book

549892.83

h1_owner_equity

548306.46

h1_ifrs_cash_all_entities_secondary

14034.8

assumed_holdco_gross_cash

9000

assumed_holdco_debt

1000

offsetting_reclass_other_noncash_oku

5112.77

book_after_oku

549892.83

parent_owner_equity_after_oku

548306.46

hynix_effective_shares_after

711075500

economic_hynix_stake_after

0.205463414223

parent_cash_after_oku

9000

dividend_receivable_after_oku

0

2

内容を開く

日付

2026-07-14

event

hynix_paid_in_ADR_17_79m_new_shares

certainty

confirmed

株数

17790000

proceeds_to_hynix_oku

398905.3479

book_effect_not_recurring_earnings_oku

66500.12986007

classification_of_investor_gain_in_actual_SK_square_IFRS

unverified

book_after_oku

628753.85075501

parent_owner_equity_after_oku

627183.26298265

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

8936.00140572

dividend_receivable_after_oku

0

3

内容を開く

日付

2026-08-31

event

hynix_q2_dividend_entitlement_375

certainty

confirmed

dividend_per_share_krw

375

dividend_book_decrement_oku

-547.875

receivable_credit_oku

547.875

recognized_in_profit_oku

0

book_after_oku

669551.76592296

parent_owner_equity_after_oku

668582.82790234

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

8716.24191088

dividend_receivable_after_oku

547.875

4

内容を開く

日付

2026-09-25

event

hynix_q2_dividend_cash_collection_assumed

certainty

estimated_or_assumed

payment_date_verified

いいえ

receivable_decrease_oku

-547.875

holding_cash_after_tax_oku

534.178125

net_new_profit_oku

0

book_after_oku

691086.03163543

parent_owner_equity_after_oku

690131.19823754

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

9135.7557802

dividend_receivable_after_oku

0

5

内容を開く

日付

2026-09-30

event

hynix_q3_reported_net_cash_reanchor

certainty

estimated_or_assumed

cash_reported_2026_09_30_oku

987000

assumed_fraction_of_buyback_cash_paid_before_sep30

0.7

assumed_buyback_cash_paid_by_sep30_oku

280030.3734445

unidentified_Q3_FCF_capex_financing_fx_cash_bridge_oku

78068.8519695

book_after_oku

695392.88477792

parent_owner_equity_after_oku

694443.72643924

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

9112.93768871

dividend_receivable_after_oku

0

6

内容を開く

日付

2026-10-23

event

hynix_completed_buyback_23_693_272

certainty

confirmed

shares_purchased

23693272

investee_total_cash_cost_oku

400043.390635

book_ownership_adjustment_oku

-59476.33291905

parent_sk_square_cash_received_oku

0

inQ3_paid_assumed

0.7

book_after_oku

647943.4621736

parent_owner_equity_after_oku

647020.3366109

hynix_effective_shares_after

705172228

economic_hynix_stake_after

0.20718342867

parent_cash_after_oku

9007.90197155

dividend_receivable_after_oku

0

7

内容を開く

日付

2026-10-27

event

hynix_1096_treasury_share_difference_to_dividend_eligible_count

certainty

estimated_or_assumed

株数

1096

explanation

net treasury disposition inferred from 10/28 dividend pool; reason and exact transaction date unknown

book_fraction_change_oku

-0.99363138

book_after_oku

650104.38258052

parent_owner_equity_after_oku

649185.77229295

hynix_effective_shares_after

705173324

economic_hynix_stake_after

0.20718310666

parent_cash_after_oku

8989.62272613

dividend_receivable_after_oku

0

8

内容を開く

日付

2026-11-05

event

hynix_pre_announced_23_693_272_cancel

certainty

estimated_or_assumed

confirmation_of_completion_not_independently_verified

はい

shares_cancelled

23693272

new_economic_effective_share_change

0

book_after_oku

654968.68160645

parent_owner_equity_after_oku

654060.21750227

hynix_effective_shares_after

705173324

economic_hynix_stake_after

0.20718310666

parent_cash_after_oku

8948.48123829

dividend_receivable_after_oku

0

prebase_component_sums_oku

内容を開く

q3_hynix_owner_ni

395343.92

q3_square_equity_method_proxy

79547.79991785

other_ni_owner_proxy

735.12328767

admin_cash_and_expense

547.80821918

replacement_capex_and_depreciation

81.28767123

parent_sbc_expense_non_cash

97.67773973

parent_sbc_equity_credit_non_cash

97.67773973

parent_finance_income

38.82660003

hynix_paidin_issue_subscriptions_at_investee_not_parent

398905.3479

hynix_capital_transaction_book_effect_issue

66500.12986007

q2_declared_dividend_hynix_issuer_oku

2733.245625

q2_dividend_book_decrement_and_receivable_oku

547.875

q2_cash_received_at_parent_oku

547.875

q2_assumed_tax_cost_oku

13.696875

hynix_assumed_buyback_cash_paid_through_q3_oku

280030.3734445

hynix_q3_cash_bridge_unexplained_fx_opex_capex_oku

78068.8519695

q4_37days_hynix_owner_ni_proxy

96521.73913043

q4_37days_square_equity_method_proxy

19593.6010485

hynix_capital_transaction_book_effect_buyback

-59476.33291905

hynix_buyback_cash_paid_after_Q3_assumed_oku

120013.0171905

hynix_unattributed_1096_treasury_net_transfer_adjustment

-0.99363138

book_equity_ledger_identity_zero_oku

5.0E-10

book_difference_formula

B11/06 = B6/30 + weighted Q3 investee owner NI + Q4 37-day investee NI proxy + investee equity capital issue change + completed buyback change + inferred 1096-share change - Aug31 dividend 547.875 + OCI[assumed 0]

separate_report_status

Separate 2026 H1 IR report listed but exact parent-only cash and debt not independently parsed; use consolidated reviewer figures and explicit holdco NAV-based proxy. Do not assert a verified parent-only balance sheet.

caveat

SK Square Q3 official financial statements were not released by 2026-11-06. All Q3 SK Square profit, other assets, issuer-investee capital deemed gains, OCI and 37-day Q4 balances are model proxies, not reported SK Square IFRS.

neutral

内容を開く

data_cutoff

2026-11-06

h1_verified_review_pdf

https://www.sksquare.com/download/down.do?bidx=&fidx=733

h1_review_verified_by_user_not_downloadable_in_current_execution

はい

h1_source_page_5_owner_equity_million_krw

54830646

h1_reviewed

内容を開く

日付

2026-06-30

親会社持分（億）

548306.46

非支配持分資本（億）

1811.19

consolidated_assets_oku

586510.06

consolidated_liabilities_oku

36392.41

consolidated_total_equity_oku

550117.65

hynix_equity_method_book_oku

549892.83

consolidated_cash_short_investments_oku_secondary

14034.8

consolidated_finance_debt_oku_secondary

922.03

hynix_parent_equity_oku_SEC

2623806.1

hynix_issued_shares

712702365

hynix_treasury_shares

1626865

square_issued_shares

131958386

square_treasury_shares

184287

h1_balance_bridge

内容を開く

other_noncash_assets_excluding_hynix_from_ifrs_total_oku

22582.43

other_nonfinance_liabilities_oku

35470.38

非支配持分（億）

1811.19

計算式

H1 owner equity = hynix equity method book + other assets excl. cash + consolidated cash/short investments - finance debt - other liabilities - NCI

balanced_owner_equity_oku

548306.46

secondary_cash_debt_uncertain

はい

holdco_cash_scope_reclass_to_proxy_oku

5112.7699999999

not_a_profit_nor_real_cash_transaction

はい

hynix_equity_method_basis_difference_in_H1_oku

10796.67043607

hynix_owner_ni_provisional_Q3_oku

395343.92

hynix_total_ni_provisional_Q3_oku_NOT_USE_for_associate_owner

397755.93

hynix_yield_issued_2026_07_14_ku

17790000

hynix_current_dividend_due_2026_11_30_oku

29220

hynix_current_dividend_receivable_on_base

0

dividend_not_yet_record_entitlement_at_2026_11_06

はい

known_hynix_q2_dividend_Jul_Sep_income_oku

0

baseline_owner_equity_oku

661944.24458427

baseline_hynix_book_oku

662175.05053375

baseline_holdco_cash_oku

9054.96131079

baseline_holdco_debt_oku

1000

baseline_non_hynix_book_assets_oku

28995.80273973

baseline_unallocated_other_liabilities_oku

35470.38

baseline_NCI_proxy_oku

1811.19

baseline_investee_cash_proxy_oku

909456.54802689

baseline_hynix_owner_equity_proxy_oku

3143974.3838139

baseline_hynix_economic_fraction

0.20718310666

baseline_investee_shares_issued

706799093

baseline_investee_treasury_shares

1625769

baseline_investee_economic_shares

705173324

hynix_Q3_accumulated_owner_equity_profit_oku

79547.79991785

hynix_Q4_37days_accumulated_owner_equity_profit_proxy_oku

26124.801398

hynix_holding_company_capital_transaction_gains_total_oku

7157.4942179

hynix_pre_base_375_krw_dividend_book_reduction_oku

547.875

hynix_pre_base_dividend_cash_collected_oku

547.875

hynix_pre_base_dividend_earnings_recognized_oku

0

2026_prebase_recurring_parent_profit_after_sbc_EXCLUDES_issuer_capital_transact

106346.69584582

2026_prebase_parent_sbc_expense_oku

133.59452055

2026_prebase_parent_sbc_credit_oku

133.59452055

h1_to_nov06_parent_clean_surplus_change_oku

113637.78458427

h1_to_nov06_parent_associate_deemed_capital_effect_oku

7157.4942179

h1_to_nov06_parent_equity_unresolved_nonassociate_OCI_oku

0

h1_to_nov06_parent_equity_unresolved_nonassociate_OCI_status

ASSUMED_ZERO, ACTUAL_UNKNOWN

hynix_asof_2026_09_30_net_cash_reported_oku

987000

hynix_2026_09_30_to_nov06_cash_split

内容を開く

cash_share_buyback_total_through_oct23_oku

400043.390635

amount_assumed_paid_post_sep30_oku

120013.0171905

q4_37days_owner_FCF_proxy_oku

42469.56521739

net_cash_at_nov06_proxy_oku

909456.54802689

assumption

70% of Aug-Oct repurchases settled by Sep30 (unknown; actual not verified). Sep30 net cash official 98.7 tn KRW.

accounting_event_bridge

内容を開く

1

内容を開く

日付

2026-06-30

event

h1_reviewed_start_and_cash_scope_reclassification

certainty

confirmed

h1_hynix_book

549892.83

h1_owner_equity

548306.46

h1_ifrs_cash_all_entities_secondary

14034.8

assumed_holdco_gross_cash

9000

assumed_holdco_debt

1000

offsetting_reclass_other_noncash_oku

5112.77

book_after_oku

549892.83

parent_owner_equity_after_oku

548306.46

hynix_effective_shares_after

711075500

economic_hynix_stake_after

0.205463414223

parent_cash_after_oku

9000

dividend_receivable_after_oku

0

2

内容を開く

日付

2026-07-14

event

hynix_paid_in_ADR_17_79m_new_shares

certainty

confirmed

株数

17790000

proceeds_to_hynix_oku

398905.3479

book_effect_not_recurring_earnings_oku

66500.12986007

classification_of_investor_gain_in_actual_SK_square_IFRS

unverified

book_after_oku

628753.85075501

parent_owner_equity_after_oku

627255.75969959

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

8947.12825964

dividend_receivable_after_oku

0

3

内容を開く

日付

2026-08-31

event

hynix_q2_dividend_entitlement_375

certainty

confirmed

dividend_per_share_krw

375

dividend_book_decrement_oku

-547.875

receivable_credit_oku

547.875

recognized_in_profit_oku

0

book_after_oku

669551.76592296

parent_owner_equity_after_oku

668903.94316421

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

8765.57635084

dividend_receivable_after_oku

547.875

4

内容を開く

日付

2026-09-25

event

hynix_q2_dividend_cash_collection_assumed

certainty

estimated_or_assumed

payment_date_verified

いいえ

receivable_decrease_oku

-547.875

holding_cash_after_tax_oku

542.39625

net_new_profit_oku

0

book_after_oku

691086.03163543

parent_owner_equity_after_oku

690590.05629749

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

9213.24397713

dividend_receivable_after_oku

0

5

内容を開く

日付

2026-09-30

event

hynix_q3_reported_net_cash_reanchor

certainty

estimated_or_assumed

cash_reported_2026_09_30_oku

987000

assumed_fraction_of_buyback_cash_paid_before_sep30

0.7

assumed_buyback_cash_paid_by_sep30_oku

280030.3734445

unidentified_Q3_FCF_capex_financing_fx_cash_bridge_oku

50394.7775695

book_after_oku

695392.88477792

parent_owner_equity_after_oku

694928.49441055

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

9194.41798879

dividend_receivable_after_oku

0

6

内容を開く

日付

2026-10-23

event

hynix_completed_buyback_23_693_272

certainty

confirmed

shares_purchased

23693272

investee_total_cash_cost_oku

400043.390635

book_ownership_adjustment_oku

-59341.63445056

parent_sk_square_cash_received_oku

0

inQ3_paid_assumed

0.7

book_after_oku

652087.13074701

parent_owner_equity_after_oku

651767.97143136

hynix_effective_shares_after

705172228

economic_hynix_stake_after

0.20718342867

parent_cash_after_oku

9107.75862956

dividend_receivable_after_oku

0

7

内容を開く

日付

2026-10-27

event

hynix_1096_treasury_share_difference_to_dividend_eligible_count

certainty

estimated_or_assumed

株数

1096

explanation

net treasury disposition inferred from 10/28 dividend pool; reason and exact transaction date unknown

book_fraction_change_oku

-1.00119162

book_after_oku

654968.68160645

parent_owner_equity_after_oku

654674.76982901

hynix_effective_shares_after

705173324

economic_hynix_stake_after

0.20718310666

parent_cash_after_oku

9092.67740064

dividend_receivable_after_oku

0

8

内容を開く

日付

2026-11-05

event

hynix_pre_announced_23_693_272_cancel

certainty

estimated_or_assumed

confirmation_of_completion_not_independently_verified

はい

shares_cancelled

23693272

new_economic_effective_share_change

0

book_after_oku

661454.41364102

parent_owner_equity_after_oku

661217.29794576

hynix_effective_shares_after

705173324

economic_hynix_stake_after

0.20718310666

parent_cash_after_oku

9058.7337568

dividend_receivable_after_oku

0

prebase_component_sums_oku

内容を開く

q3_hynix_owner_ni

395343.92

q3_square_equity_method_proxy

79547.79991785

other_ni_owner_proxy

1300.60273973

admin_cash_and_expense

459.45205479

replacement_capex_and_depreciation

67.15068493

parent_sbc_expense_non_cash

133.59452055

parent_sbc_equity_credit_non_cash

133.59452055

parent_finance_income

39.16780052

hynix_paidin_issue_subscriptions_at_investee_not_parent

398905.3479

hynix_capital_transaction_book_effect_issue

66500.12986007

q2_declared_dividend_hynix_issuer_oku

2733.245625

q2_dividend_book_decrement_and_receivable_oku

547.875

q2_cash_received_at_parent_oku

547.875

q2_assumed_tax_cost_oku

5.47875

hynix_assumed_buyback_cash_paid_through_q3_oku

280030.3734445

hynix_q3_cash_bridge_unexplained_fx_opex_capex_oku

50394.7775695

q4_37days_hynix_owner_ni_proxy

128695.65217391

q4_37days_square_equity_method_proxy

26124.801398

hynix_capital_transaction_book_effect_buyback

-59341.63445056

hynix_buyback_cash_paid_after_Q3_assumed_oku

120013.0171905

hynix_unattributed_1096_treasury_net_transfer_adjustment

-1.00119162

book_equity_ledger_identity_zero_oku

0

book_difference_formula

B11/06 = B6/30 + weighted Q3 investee owner NI + Q4 37-day investee NI proxy + investee equity capital issue change + completed buyback change + inferred 1096-share change - Aug31 dividend 547.875 + OCI[assumed 0]

separate_report_status

Separate 2026 H1 IR report listed but exact parent-only cash and debt not independently parsed; use consolidated reviewer figures and explicit holdco NAV-based proxy. Do not assert a verified parent-only balance sheet.

caveat

SK Square Q3 official financial statements were not released by 2026-11-06. All Q3 SK Square profit, other assets, issuer-investee capital deemed gains, OCI and 37-day Q4 balances are model proxies, not reported SK Square IFRS.

bull

内容を開く

data_cutoff

2026-11-06

h1_verified_review_pdf

https://www.sksquare.com/download/down.do?bidx=&fidx=733

h1_review_verified_by_user_not_downloadable_in_current_execution

はい

h1_source_page_5_owner_equity_million_krw

54830646

h1_reviewed

内容を開く

日付

2026-06-30

親会社持分（億）

548306.46

非支配持分資本（億）

1811.19

consolidated_assets_oku

586510.06

consolidated_liabilities_oku

36392.41

consolidated_total_equity_oku

550117.65

hynix_equity_method_book_oku

549892.83

consolidated_cash_short_investments_oku_secondary

14034.8

consolidated_finance_debt_oku_secondary

922.03

hynix_parent_equity_oku_SEC

2623806.1

hynix_issued_shares

712702365

hynix_treasury_shares

1626865

square_issued_shares

131958386

square_treasury_shares

184287

h1_balance_bridge

内容を開く

other_noncash_assets_excluding_hynix_from_ifrs_total_oku

22582.43

other_nonfinance_liabilities_oku

35470.38

非支配持分（億）

1811.19

計算式

H1 owner equity = hynix equity method book + other assets excl. cash + consolidated cash/short investments - finance debt - other liabilities - NCI

balanced_owner_equity_oku

548306.46

secondary_cash_debt_uncertain

はい

holdco_cash_scope_reclass_to_proxy_oku

5112.7699999999

not_a_profit_nor_real_cash_transaction

はい

hynix_equity_method_basis_difference_in_H1_oku

10796.67043607

hynix_owner_ni_provisional_Q3_oku

395343.92

hynix_total_ni_provisional_Q3_oku_NOT_USE_for_associate_owner

397755.93

hynix_yield_issued_2026_07_14_ku

17790000

hynix_current_dividend_due_2026_11_30_oku

29220

hynix_current_dividend_receivable_on_base

0

dividend_not_yet_record_entitlement_at_2026_11_06

はい

known_hynix_q2_dividend_Jul_Sep_income_oku

0

baseline_owner_equity_oku

672817.85507758

baseline_hynix_book_oku

672173.88742038

baseline_holdco_cash_oku

9109.78971199

baseline_holdco_debt_oku

1000

baseline_non_hynix_book_assets_oku

29815.74794521

baseline_unallocated_other_liabilities_oku

35470.38

baseline_NCI_proxy_oku

1811.19

baseline_investee_cash_proxy_oku

934230.46107037

baseline_hynix_owner_equity_proxy_oku

3192235.2533791

baseline_hynix_economic_fraction

0.20718310666

baseline_investee_shares_issued

706799093

baseline_investee_treasury_shares

1625769

baseline_investee_economic_shares

705173324

hynix_Q3_accumulated_owner_equity_profit_oku

79547.79991785

hynix_Q4_37days_accumulated_owner_equity_profit_proxy_oku

35921.60192225

hynix_holding_company_capital_transaction_gains_total_oku

7359.53058028

hynix_pre_base_375_krw_dividend_book_reduction_oku

547.875

hynix_pre_base_dividend_cash_collected_oku

547.875

hynix_pre_base_dividend_earnings_recognized_oku

0

2026_prebase_recurring_parent_profit_after_sbc_EXCLUDES_issuer_capital_transact

116970.95525072

2026_prebase_parent_sbc_expense_oku

180.90924658

2026_prebase_parent_sbc_credit_oku

180.90924658

h1_to_nov06_parent_clean_surplus_change_oku

124511.39507758

h1_to_nov06_parent_associate_deemed_capital_effect_oku

7359.53058028

h1_to_nov06_parent_equity_unresolved_nonassociate_OCI_oku

0

h1_to_nov06_parent_equity_unresolved_nonassociate_OCI_status

ASSUMED_ZERO, ACTUAL_UNKNOWN

hynix_asof_2026_09_30_net_cash_reported_oku

987000

hynix_2026_09_30_to_nov06_cash_split

内容を開く

cash_share_buyback_total_through_oct23_oku

400043.390635

amount_assumed_paid_post_sep30_oku

120013.0171905

q4_37days_owner_FCF_proxy_oku

67243.47826087

net_cash_at_nov06_proxy_oku

934230.46107037

assumption

70% of Aug-Oct repurchases settled by Sep30 (unknown; actual not verified). Sep30 net cash official 98.7 tn KRW.

accounting_event_bridge

内容を開く

1

内容を開く

日付

2026-06-30

event

h1_reviewed_start_and_cash_scope_reclassification

certainty

confirmed

h1_hynix_book

549892.83

h1_owner_equity

548306.46

h1_ifrs_cash_all_entities_secondary

14034.8

assumed_holdco_gross_cash

9000

assumed_holdco_debt

1000

offsetting_reclass_other_noncash_oku

5112.77

book_after_oku

549892.83

parent_owner_equity_after_oku

548306.46

hynix_effective_shares_after

711075500

economic_hynix_stake_after

0.205463414223

parent_cash_after_oku

9000

dividend_receivable_after_oku

0

2

内容を開く

日付

2026-07-14

event

hynix_paid_in_ADR_17_79m_new_shares

certainty

confirmed

株数

17790000

proceeds_to_hynix_oku

398905.3479

book_effect_not_recurring_earnings_oku

66500.12986007

classification_of_investor_gain_in_actual_SK_square_IFRS

unverified

book_after_oku

628753.85075501

parent_owner_equity_after_oku

627350.50127023

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

8952.88352891

dividend_receivable_after_oku

0

3

内容を開く

日付

2026-08-31

event

hynix_q2_dividend_entitlement_375

certainty

confirmed

dividend_per_share_krw

375

dividend_book_decrement_oku

-547.875

receivable_credit_oku

547.875

recognized_in_profit_oku

0

book_after_oku

669551.76592296

parent_owner_equity_after_oku

669323.54316976

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

8791.09416461

dividend_receivable_after_oku

547.875

4

内容を開く

日付

2026-09-25

event

hynix_q2_dividend_cash_collection_assumed

certainty

estimated_or_assumed

payment_date_verified

いいえ

receivable_decrease_oku

-547.875

holding_cash_after_tax_oku

544.039875

net_new_profit_oku

0

book_after_oku

691086.03163543

parent_owner_equity_after_oku

691180.51557142

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

9250.71694969

dividend_receivable_after_oku

0

5

内容を開く

日付

2026-09-30

event

hynix_q3_reported_net_cash_reanchor

certainty

estimated_or_assumed

cash_reported_2026_09_30_oku

987000

assumed_fraction_of_buyback_cash_paid_before_sep30

0.7

assumed_buyback_cash_paid_by_sep30_oku

280030.3734445

unidentified_Q3_FCF_capex_financing_fx_cash_bridge_oku

30627.5815695

book_after_oku

695392.88477792

parent_owner_equity_after_oku

695552.79874441

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

9233.95519937

dividend_receivable_after_oku

0

6

内容を開く

日付

2026-10-23

event

hynix_completed_buyback_23_693_272

certainty

confirmed

shares_purchased

23693272

investee_total_cash_cost_oku

400043.390635

book_ownership_adjustment_oku

-59139.58674782

parent_sk_square_cash_received_oku

0

inQ3_paid_assumed

0.7

book_after_oku

658302.63360711

parent_owner_equity_after_oku

658763.47245941

hynix_effective_shares_after

705172228

economic_hynix_stake_after

0.20718342867

parent_cash_after_oku

9156.79789339

dividend_receivable_after_oku

0

7

内容を開く

日付

2026-10-27

event

hynix_1096_treasury_share_difference_to_dividend_eligible_count

certainty

estimated_or_assumed

株数

1096

explanation

net treasury disposition inferred from 10/28 dividend pool; reason and exact transaction date unknown

book_fraction_change_oku

-1.01253198

book_after_oku

662265.13014534

parent_owner_equity_after_oku

662778.29482481

hynix_effective_shares_after

705173324

economic_hynix_stake_after

0.20718310666

parent_cash_after_oku

9143.37029591

dividend_receivable_after_oku

0

8

内容を開く

日付

2026-11-05

event

hynix_pre_announced_23_693_272_cancel

certainty

estimated_or_assumed

confirmation_of_completion_not_independently_verified

はい

shares_cancelled

23693272

new_economic_effective_share_change

0

book_after_oku

671183.01169288

parent_owner_equity_after_oku

671813.89979755

hynix_effective_shares_after

705173324

economic_hynix_stake_after

0.20718310666

parent_cash_after_oku

9113.14851563

dividend_receivable_after_oku

0

prebase_component_sums_oku

内容を開く

q3_hynix_owner_ni

395343.92

q3_square_equity_method_proxy

79547.79991785

other_ni_owner_proxy

2120.54794521

admin_cash_and_expense

406.43835616

replacement_capex_and_depreciation

67.15068493

parent_sbc_expense_non_cash

180.90924658

parent_sbc_equity_credit_non_cash

180.90924658

parent_finance_income

39.33887809

hynix_paidin_issue_subscriptions_at_investee_not_parent

398905.3479

hynix_capital_transaction_book_effect_issue

66500.12986007

q2_declared_dividend_hynix_issuer_oku

2733.245625

q2_dividend_book_decrement_and_receivable_oku

547.875

q2_cash_received_at_parent_oku

547.875

q2_assumed_tax_cost_oku

3.835125

hynix_assumed_buyback_cash_paid_through_q3_oku

280030.3734445

hynix_q3_cash_bridge_unexplained_fx_opex_capex_oku

30627.5815695

q4_37days_hynix_owner_ni_proxy

176956.52173913

q4_37days_square_equity_method_proxy

35921.60192225

hynix_capital_transaction_book_effect_buyback

-59139.58674782

hynix_buyback_cash_paid_after_Q3_assumed_oku

120013.0171905

hynix_unattributed_1096_treasury_net_transfer_adjustment

-1.01253198

book_equity_ledger_identity_zero_oku

-7.0E-10

book_difference_formula

B11/06 = B6/30 + weighted Q3 investee owner NI + Q4 37-day investee NI proxy + investee equity capital issue change + completed buyback change + inferred 1096-share change - Aug31 dividend 547.875 + OCI[assumed 0]

separate_report_status

Separate 2026 H1 IR report listed but exact parent-only cash and debt not independently parsed; use consolidated reviewer figures and explicit holdco NAV-based proxy. Do not assert a verified parent-only balance sheet.

caveat

SK Square Q3 official financial statements were not released by 2026-11-06. All Q3 SK Square profit, other assets, issuer-investee capital deemed gains, OCI and 37-day Q4 balances are model proxies, not reported SK Square IFRS.

best

内容を開く

data_cutoff

2026-11-06

h1_verified_review_pdf

https://www.sksquare.com/download/down.do?bidx=&fidx=733

h1_review_verified_by_user_not_downloadable_in_current_execution

はい

h1_source_page_5_owner_equity_million_krw

54830646

h1_reviewed

内容を開く

日付

2026-06-30

親会社持分（億）

548306.46

非支配持分資本（億）

1811.19

consolidated_assets_oku

586510.06

consolidated_liabilities_oku

36392.41

consolidated_total_equity_oku

550117.65

hynix_equity_method_book_oku

549892.83

consolidated_cash_short_investments_oku_secondary

14034.8

consolidated_finance_debt_oku_secondary

922.03

hynix_parent_equity_oku_SEC

2623806.1

hynix_issued_shares

712702365

hynix_treasury_shares

1626865

square_issued_shares

131958386

square_treasury_shares

184287

h1_balance_bridge

内容を開く

other_noncash_assets_excluding_hynix_from_ifrs_total_oku

22582.43

other_nonfinance_liabilities_oku

35470.38

非支配持分（億）

1811.19

計算式

H1 owner equity = hynix equity method book + other assets excl. cash + consolidated cash/short investments - finance debt - other liabilities - NCI

balanced_owner_equity_oku

548306.46

secondary_cash_debt_uncertain

はい

holdco_cash_scope_reclass_to_proxy_oku

5112.7699999999

not_a_profit_nor_real_cash_transaction

はい

hynix_equity_method_basis_difference_in_H1_oku

10796.67043607

hynix_owner_ni_provisional_Q3_oku

395343.92

hynix_total_ni_provisional_Q3_oku_NOT_USE_for_associate_owner

397755.93

hynix_yield_issued_2026_07_14_ku

17790000

hynix_current_dividend_due_2026_11_30_oku

29220

hynix_current_dividend_receivable_on_base

0

dividend_not_yet_record_entitlement_at_2026_11_06

はい

known_hynix_q2_dividend_Jul_Sep_income_oku

0

baseline_owner_equity_oku

684372.05740659

baseline_hynix_book_oku

683005.96071423

baseline_holdco_cash_oku

9125.06943209

baseline_holdco_debt_oku

1000

baseline_non_hynix_book_assets_oku

30522.59726027

baseline_unallocated_other_liabilities_oku

35470.38

baseline_NCI_proxy_oku

1811.19

baseline_investee_cash_proxy_oku

960975.02628776

baseline_hynix_owner_equity_proxy_oku

3244517.8620748

baseline_hynix_economic_fraction

0.20718310666

baseline_investee_shares_issued

706799093

baseline_investee_treasury_shares

1625769

baseline_investee_economic_shares

705173324

hynix_Q3_accumulated_owner_equity_profit_oku

79547.79991785

hynix_Q4_37days_accumulated_owner_equity_profit_proxy_oku

46534.80249019

hynix_holding_company_capital_transaction_gains_total_oku

7578.40330619

hynix_pre_base_375_krw_dividend_book_reduction_oku

547.875

hynix_pre_base_dividend_cash_collected_oku

547.875

hynix_pre_base_dividend_earnings_recognized_oku

0

2026_prebase_recurring_parent_profit_after_sbc_EXCLUDES_issuer_capital_transact

128238.55985383

2026_prebase_parent_sbc_expense_oku

248.63424658

2026_prebase_parent_sbc_credit_oku

248.63424658

h1_to_nov06_parent_clean_surplus_change_oku

136065.59740659

h1_to_nov06_parent_associate_deemed_capital_effect_oku

7578.40330619

h1_to_nov06_parent_equity_unresolved_nonassociate_OCI_oku

0

h1_to_nov06_parent_equity_unresolved_nonassociate_OCI_status

ASSUMED_ZERO, ACTUAL_UNKNOWN

hynix_asof_2026_09_30_net_cash_reported_oku

987000

hynix_2026_09_30_to_nov06_cash_split

内容を開く

cash_share_buyback_total_through_oct23_oku

400043.390635

amount_assumed_paid_post_sep30_oku

120013.0171905

q4_37days_owner_FCF_proxy_oku

93988.04347826

net_cash_at_nov06_proxy_oku

960975.02628776

assumption

70% of Aug-Oct repurchases settled by Sep30 (unknown; actual not verified). Sep30 net cash official 98.7 tn KRW.

accounting_event_bridge

内容を開く

1

内容を開く

日付

2026-06-30

event

h1_reviewed_start_and_cash_scope_reclassification

certainty

confirmed

h1_hynix_book

549892.83

h1_owner_equity

548306.46

h1_ifrs_cash_all_entities_secondary

14034.8

assumed_holdco_gross_cash

9000

assumed_holdco_debt

1000

offsetting_reclass_other_noncash_oku

5112.77

book_after_oku

549892.83

parent_owner_equity_after_oku

548306.46

hynix_effective_shares_after

711075500

economic_hynix_stake_after

0.205463414223

parent_cash_after_oku

9000

dividend_receivable_after_oku

0

2

内容を開く

日付

2026-07-14

event

hynix_paid_in_ADR_17_79m_new_shares

certainty

confirmed

株数

17790000

proceeds_to_hynix_oku

398905.3479

book_effect_not_recurring_earnings_oku

66500.12986007

classification_of_investor_gain_in_actual_SK_square_IFRS

unverified

book_after_oku

628753.85075501

parent_owner_equity_after_oku

627428.74833746

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

8954.41826738

dividend_receivable_after_oku

0

3

内容を開く

日付

2026-08-31

event

hynix_q2_dividend_entitlement_375

certainty

confirmed

dividend_per_share_krw

375

dividend_book_decrement_oku

-547.875

receivable_credit_oku

547.875

recognized_in_profit_oku

0

book_after_oku

669551.76592296

parent_owner_equity_after_oku

669670.07394749

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

8797.89891495

dividend_receivable_after_oku

547.875

4

内容を開く

日付

2026-09-25

event

hynix_q2_dividend_cash_collection_assumed

certainty

estimated_or_assumed

payment_date_verified

いいえ

receivable_decrease_oku

-547.875

holding_cash_after_tax_oku

545.135625

net_new_profit_oku

0

book_after_oku

691086.03163543

parent_owner_equity_after_oku

691667.87814287

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

9261.36719237

dividend_receivable_after_oku

0

5

内容を開く

日付

2026-09-30

event

hynix_q3_reported_net_cash_reanchor

certainty

estimated_or_assumed

cash_reported_2026_09_30_oku

987000

assumed_fraction_of_buyback_cash_paid_before_sep30

0.7

assumed_buyback_cash_paid_by_sep30_oku

280030.3734445

unidentified_Q3_FCF_capex_financing_fx_cash_bridge_oku

18767.2639695

book_after_oku

695392.88477792

parent_owner_equity_after_oku

696068.10920173

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

9245.15606764

dividend_receivable_after_oku

0

6

内容を開く

日付

2026-10-23

event

hynix_completed_buyback_23_693_272

certainty

confirmed

shares_purchased

23693272

investee_total_cash_cost_oku

400043.390635

book_ownership_adjustment_oku

-58920.70173651

parent_sk_square_cash_received_oku

0

inQ3_paid_assumed

0.7

book_after_oku

665036.09503889

parent_owner_equity_after_oku

666140.80637293

hynix_effective_shares_after

705172228

economic_hynix_stake_after

0.20718342867

parent_cash_after_oku

9170.53338884

dividend_receivable_after_oku

0

7

内容を開く

日付

2026-10-27

event

hynix_1096_treasury_share_difference_to_dividend_eligible_count

certainty

estimated_or_assumed

株数

1096

explanation

net treasury disposition inferred from 10/28 dividend pool; reason and exact transaction date unknown

book_fraction_change_oku

-1.02481737

book_after_oku

670169.61606247

parent_owner_equity_after_oku

671349.01213017

hynix_effective_shares_after

705173324

economic_hynix_stake_after

0.20718310666

parent_cash_after_oku

9157.54688961

dividend_receivable_after_oku

0

8

内容を開く

日付

2026-11-05

event

hynix_pre_announced_23_693_272_cancel

certainty

estimated_or_assumed

confirmation_of_completion_not_independently_verified

はい

shares_cancelled

23693272

new_economic_effective_share_change

0

book_after_oku

681722.32624905

parent_owner_equity_after_oku

683069.75359971

hynix_effective_shares_after

705173324

economic_hynix_stake_after

0.20718310666

parent_cash_after_oku

9128.31789861

dividend_receivable_after_oku

0

prebase_component_sums_oku

内容を開く

q3_hynix_owner_ni

395343.92

q3_square_equity_method_proxy

79547.79991785

other_ni_owner_proxy

2827.39726027

admin_cash_and_expense

388.76712329

replacement_capex_and_depreciation

70.68493151

parent_sbc_expense_non_cash

248.63424658

parent_sbc_equity_credit_non_cash

248.63424658

parent_finance_income

39.38586189

hynix_paidin_issue_subscriptions_at_investee_not_parent

398905.3479

hynix_capital_transaction_book_effect_issue

66500.12986007

q2_declared_dividend_hynix_issuer_oku

2733.245625

q2_dividend_book_decrement_and_receivable_oku

547.875

q2_cash_received_at_parent_oku

547.875

q2_assumed_tax_cost_oku

2.739375

hynix_assumed_buyback_cash_paid_through_q3_oku

280030.3734445

hynix_q3_cash_bridge_unexplained_fx_opex_capex_oku

18767.2639695

q4_37days_hynix_owner_ni_proxy

229239.13043478

q4_37days_square_equity_method_proxy

46534.80249019

hynix_capital_transaction_book_effect_buyback

-58920.70173651

hynix_buyback_cash_paid_after_Q3_assumed_oku

120013.0171905

hynix_unattributed_1096_treasury_net_transfer_adjustment

-1.02481737

book_equity_ledger_identity_zero_oku

-2.0E-10

book_difference_formula

B11/06 = B6/30 + weighted Q3 investee owner NI + Q4 37-day investee NI proxy + investee equity capital issue change + completed buyback change + inferred 1096-share change - Aug31 dividend 547.875 + OCI[assumed 0]

separate_report_status

Separate 2026 H1 IR report listed but exact parent-only cash and debt not independently parsed; use consolidated reviewer figures and explicit holdco NAV-based proxy. Do not assert a verified parent-only balance sheet.

caveat

SK Square Q3 official financial statements were not released by 2026-11-06. All Q3 SK Square profit, other assets, issuer-investee capital deemed gains, OCI and 37-day Q4 balances are model proxies, not reported SK Square IFRS.

neutral_base_owner_equity_oku

661944.24458427

neutral_base_hynix_book_oku

662175.05053375

classification

proxy_non_IFRS_Square_Q3_and_Q4

start_balance_identity_oku

neutral_case

内容を開く

hynix_book_oku

662175.05053375

non_hynix_other_assets_oku

28995.80273973

new_investments_oku

0

現金（億）

9054.96131079

hynix_dividend_receivable_oku

0

gross_interest_debt_oku

1000

other_nonfinance_liabilities_oku

35470.38

NCI_equity_oku

1811.19

result_parent_book_equity_oku

661944.24458427

per_scenario

内容を開く

worst

649029.93138335

bear

654601.82139829

neutral

661944.24458427

bull

672817.85507758

best

684372.05740659

holding_company_NAV_asof_2026_11_05_reference_only

内容を開く

hynix_mtm_value_oku

1846700

unlisted_and_other_investments_oku

40100

net_cash_oku

8000

sum_nav_oku

1895000

valuation_uses_company_nav_discount_regression

いいえ

share_count_and_treasury_note

2026H1発行131958386・自己株184287。34388株消却で発行131923998・自己株149899と推計し実効131774099。会社IR11月5日発行数は確認、自己株数は再確認必要。

2026_11_02_guidance

内容を開く

parent_expected_receipt_from_hynix_oku_min

62000

parent_planned_return_oku_min

43000

recurring_hynix_dividends_return_min

0.6

kioxia_special_dividend_intended_return

1

not_declared_old_holder_cash_dividend

はい

model_parent_cash_krw_tax_status

after assumed holdco taxes and overhead, before ETF-level Korea dividend withholding (unverified)

baseline_hynix_book_value_600000_from_prior_version_is_RETIRED

はい

historical_h1_to_baseline_reconstruction

内容を開く

worst

内容を開く

data_cutoff

2026-11-06

h1_verified_review_pdf

https://www.sksquare.com/download/down.do?bidx=&fidx=733

h1_review_verified_by_user_not_downloadable_in_current_execution

はい

h1_source_page_5_owner_equity_million_krw

54830646

h1_reviewed

内容を開く

日付

2026-06-30

親会社持分（億）

548306.46

非支配持分資本（億）

1811.19

consolidated_assets_oku

586510.06

consolidated_liabilities_oku

36392.41

consolidated_total_equity_oku

550117.65

hynix_equity_method_book_oku

549892.83

consolidated_cash_short_investments_oku_secondary

14034.8

consolidated_finance_debt_oku_secondary

922.03

hynix_parent_equity_oku_SEC

2623806.1

hynix_issued_shares

712702365

hynix_treasury_shares

1626865

square_issued_shares

131958386

square_treasury_shares

184287

h1_balance_bridge

内容を開く

other_noncash_assets_excluding_hynix_from_ifrs_total_oku

22582.43

other_nonfinance_liabilities_oku

35470.38

非支配持分（億）

1811.19

計算式

H1 owner equity = hynix equity method book + other assets excl. cash + consolidated cash/short investments - finance debt - other liabilities - NCI

balanced_owner_equity_oku

548306.46

secondary_cash_debt_uncertain

はい

holdco_cash_scope_reclass_to_proxy_oku

5112.7699999999

not_a_profit_nor_real_cash_transaction

はい

hynix_equity_method_basis_difference_in_H1_oku

10796.67043607

hynix_owner_ni_provisional_Q3_oku

395343.92

hynix_total_ni_provisional_Q3_oku_NOT_USE_for_associate_owner

397755.93

hynix_yield_issued_2026_07_14_ku

17790000

hynix_current_dividend_due_2026_11_30_oku

29220

hynix_current_dividend_receivable_on_base

0

dividend_not_yet_record_entitlement_at_2026_11_06

はい

known_hynix_q2_dividend_Jul_Sep_income_oku

0

baseline_owner_equity_oku

649029.93138335

baseline_hynix_book_oku

650509.74083268

baseline_holdco_cash_oku

8823.82082464

baseline_holdco_debt_oku

1000

baseline_non_hynix_book_assets_oku

27977.93972603

baseline_unallocated_other_liabilities_oku

35470.38

baseline_NCI_proxy_oku

1811.19

baseline_investee_cash_proxy_oku

881465.24367906

baseline_hynix_owner_equity_proxy_oku

3087670.0359878

baseline_hynix_economic_fraction

0.20718310666

baseline_investee_shares_issued

706799093

baseline_investee_treasury_shares

1625769

baseline_investee_economic_shares

705173324

hynix_Q3_accumulated_owner_equity_profit_oku

79547.79991785

hynix_Q4_37days_accumulated_owner_equity_profit_proxy_oku

14695.20078638

hynix_holding_company_capital_transaction_gains_total_oku

6921.78512846

hynix_pre_base_375_krw_dividend_book_reduction_oku

547.875

hynix_pre_base_dividend_cash_collected_oku

547.875

hynix_pre_base_dividend_earnings_recognized_oku

0

2026_prebase_recurring_parent_profit_after_sbc_EXCLUDES_issuer_capital_transact

93732.76844668

2026_prebase_parent_sbc_expense_oku

68.91780822

2026_prebase_parent_sbc_credit_oku

68.91780822

h1_to_nov06_parent_clean_surplus_change_oku

100723.47138335

h1_to_nov06_parent_associate_deemed_capital_effect_oku

6921.78512846

h1_to_nov06_parent_equity_unresolved_nonassociate_OCI_oku

0

h1_to_nov06_parent_equity_unresolved_nonassociate_OCI_status

ASSUMED_ZERO, ACTUAL_UNKNOWN

hynix_asof_2026_09_30_net_cash_reported_oku

987000

hynix_2026_09_30_to_nov06_cash_split

内容を開く

cash_share_buyback_total_through_oct23_oku

400043.390635

amount_assumed_paid_post_sep30_oku

120013.0171905

q4_37days_owner_FCF_proxy_oku

14478.26086957

net_cash_at_nov06_proxy_oku

881465.24367906

assumption

70% of Aug-Oct repurchases settled by Sep30 (unknown; actual not verified). Sep30 net cash official 98.7 tn KRW.

accounting_event_bridge

内容を開く

1

内容を開く

日付

2026-06-30

event

h1_reviewed_start_and_cash_scope_reclassification

certainty

confirmed

h1_hynix_book

549892.83

h1_owner_equity

548306.46

h1_ifrs_cash_all_entities_secondary

14034.8

assumed_holdco_gross_cash

9000

assumed_holdco_debt

1000

offsetting_reclass_other_noncash_oku

5112.77

book_after_oku

549892.83

parent_owner_equity_after_oku

548306.46

hynix_effective_shares_after

711075500

economic_hynix_stake_after

0.205463414223

parent_cash_after_oku

9000

dividend_receivable_after_oku

0

2

内容を開く

日付

2026-07-14

event

hynix_paid_in_ADR_17_79m_new_shares

certainty

confirmed

株数

17790000

proceeds_to_hynix_oku

398905.3479

book_effect_not_recurring_earnings_oku

66500.12986007

classification_of_investor_gain_in_actual_SK_square_IFRS

unverified

book_after_oku

628753.85075501

parent_owner_equity_after_oku

627122.6565537

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

8924.49086718

dividend_receivable_after_oku

0

3

内容を開く

日付

2026-08-31

event

hynix_q2_dividend_entitlement_375

certainty

confirmed

dividend_per_share_krw

375

dividend_book_decrement_oku

-547.875

receivable_credit_oku

547.875

recognized_in_profit_oku

0

book_after_oku

669551.76592296

parent_owner_equity_after_oku

668314.36761726

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

8665.20628335

dividend_receivable_after_oku

547.875

4

内容を開く

日付

2026-09-25

event

hynix_q2_dividend_cash_collection_assumed

certainty

estimated_or_assumed

payment_date_verified

いいえ

receivable_decrease_oku

-547.875

holding_cash_after_tax_oku

520.48125

net_new_profit_oku

0

book_after_oku

691086.03163543

parent_owner_equity_after_oku

689740.74677702

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

9050.40021009

dividend_receivable_after_oku

0

5

内容を開く

日付

2026-09-30

event

hynix_q3_reported_net_cash_reanchor

certainty

estimated_or_assumed

cash_reported_2026_09_30_oku

987000

assumed_fraction_of_buyback_cash_paid_before_sep30

0.7

assumed_buyback_cash_paid_by_sep30_oku

280030.3734445

unidentified_Q3_FCF_capex_financing_fx_cash_bridge_oku

101789.4871695

book_after_oku

695392.88477792

parent_owner_equity_after_oku

694031.6096891

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

9023.45107556

dividend_receivable_after_oku

0

6

内容を開く

日付

2026-10-23

event

hynix_completed_buyback_23_693_272

certainty

confirmed

shares_purchased

23693272

investee_total_cash_cost_oku

400043.390635

book_ownership_adjustment_oku

-59577.35677042

parent_sk_square_cash_received_oku

0

inQ3_paid_assumed

0.7

book_after_oku

644835.71074355

parent_owner_equity_after_oku

643400.79497354

hynix_effective_shares_after

705172228

economic_hynix_stake_after

0.20718342867

parent_cash_after_oku

8899.39943547

dividend_receivable_after_oku

0

7

内容を開く

日付

2026-10-27

event

hynix_1096_treasury_share_difference_to_dividend_eligible_count

certainty

estimated_or_assumed

株数

1096

explanation

net treasury disposition inferred from 10/28 dividend pool; reason and exact transaction date unknown

book_fraction_change_oku

-0.9879612

book_after_oku

646456.15831108

parent_owner_equity_after_oku

645008.42109967

hynix_effective_shares_after

705173324

economic_hynix_stake_after

0.20718310666

parent_cash_after_oku

8877.81087079

dividend_receivable_after_oku

0

8

内容を開く

日付

2026-11-05

event

hynix_pre_announced_23_693_272_cancel

certainty

estimated_or_assumed

confirmation_of_completion_not_independently_verified

はい

shares_cancelled

23693272

new_economic_effective_share_change

0

book_after_oku

650104.38258052

parent_owner_equity_after_oku

648627.78155317

hynix_effective_shares_after

705173324

economic_hynix_stake_after

0.20718310666

parent_cash_after_oku

8829.22102744

dividend_receivable_after_oku

0

prebase_component_sums_oku

内容を開く

q3_hynix_owner_ni

395343.92

q3_square_equity_method_proxy

79547.79991785

other_ni_owner_proxy

282.73972603

admin_cash_and_expense

636.16438356

replacement_capex_and_depreciation

98.95890411

parent_sbc_expense_non_cash

68.91780822

parent_sbc_equity_credit_non_cash

68.91780822

parent_finance_income

38.46286232

hynix_paidin_issue_subscriptions_at_investee_not_parent

398905.3479

hynix_capital_transaction_book_effect_issue

66500.12986007

q2_declared_dividend_hynix_issuer_oku

2733.245625

q2_dividend_book_decrement_and_receivable_oku

547.875

q2_cash_received_at_parent_oku

547.875

q2_assumed_tax_cost_oku

27.39375

hynix_assumed_buyback_cash_paid_through_q3_oku

280030.3734445

hynix_q3_cash_bridge_unexplained_fx_opex_capex_oku

101789.4871695

q4_37days_hynix_owner_ni_proxy

72391.30434783

q4_37days_square_equity_method_proxy

14695.20078638

hynix_capital_transaction_book_effect_buyback

-59577.35677042

hynix_buyback_cash_paid_after_Q3_assumed_oku

120013.0171905

hynix_unattributed_1096_treasury_net_transfer_adjustment

-0.9879612

book_equity_ledger_identity_zero_oku

5.0E-10

book_difference_formula

B11/06 = B6/30 + weighted Q3 investee owner NI + Q4 37-day investee NI proxy + investee equity capital issue change + completed buyback change + inferred 1096-share change - Aug31 dividend 547.875 + OCI[assumed 0]

separate_report_status

Separate 2026 H1 IR report listed but exact parent-only cash and debt not independently parsed; use consolidated reviewer figures and explicit holdco NAV-based proxy. Do not assert a verified parent-only balance sheet.

caveat

SK Square Q3 official financial statements were not released by 2026-11-06. All Q3 SK Square profit, other assets, issuer-investee capital deemed gains, OCI and 37-day Q4 balances are model proxies, not reported SK Square IFRS.

bear

内容を開く

data_cutoff

2026-11-06

h1_verified_review_pdf

https://www.sksquare.com/download/down.do?bidx=&fidx=733

h1_review_verified_by_user_not_downloadable_in_current_execution

はい

h1_source_page_5_owner_equity_million_krw

54830646

h1_reviewed

内容を開く

日付

2026-06-30

親会社持分（億）

548306.46

非支配持分資本（億）

1811.19

consolidated_assets_oku

586510.06

consolidated_liabilities_oku

36392.41

consolidated_total_equity_oku

550117.65

hynix_equity_method_book_oku

549892.83

consolidated_cash_short_investments_oku_secondary

14034.8

consolidated_finance_debt_oku_secondary

922.03

hynix_parent_equity_oku_SEC

2623806.1

hynix_issued_shares

712702365

hynix_treasury_shares

1626865

square_issued_shares

131958386

square_treasury_shares

184287

h1_balance_bridge

内容を開く

other_noncash_assets_excluding_hynix_from_ifrs_total_oku

22582.43

other_nonfinance_liabilities_oku

35470.38

非支配持分（億）

1811.19

計算式

H1 owner equity = hynix equity method book + other assets excl. cash + consolidated cash/short investments - finance debt - other liabilities - NCI

balanced_owner_equity_oku

548306.46

secondary_cash_debt_uncertain

はい

holdco_cash_scope_reclass_to_proxy_oku

5112.7699999999

not_a_profit_nor_real_cash_transaction

はい

hynix_equity_method_basis_difference_in_H1_oku

10796.67043607

hynix_owner_ni_provisional_Q3_oku

395343.92

hynix_total_ni_provisional_Q3_oku_NOT_USE_for_associate_owner

397755.93

hynix_yield_issued_2026_07_14_ku

17790000

hynix_current_dividend_due_2026_11_30_oku

29220

hynix_current_dividend_receivable_on_base

0

dividend_not_yet_record_entitlement_at_2026_11_06

はい

known_hynix_q2_dividend_Jul_Sep_income_oku

0

baseline_owner_equity_oku

654601.82139829

baseline_hynix_book_oku

655509.159276

baseline_holdco_cash_oku

8943.90883462

baseline_holdco_debt_oku

1000

baseline_non_hynix_book_assets_oku

28430.32328767

baseline_unallocated_other_liabilities_oku

35470.38

baseline_NCI_proxy_oku

1811.19

baseline_investee_cash_proxy_oku

892082.63498341

baseline_hynix_owner_equity_proxy_oku

3111800.4707704

baseline_hynix_economic_fraction

0.20718310666

baseline_investee_shares_issued

706799093

baseline_investee_treasury_shares

1625769

baseline_investee_economic_shares

705173324

hynix_Q3_accumulated_owner_equity_profit_oku

79547.79991785

hynix_Q4_37days_accumulated_owner_equity_profit_proxy_oku

19593.6010485

hynix_holding_company_capital_transaction_gains_total_oku

7022.80330965

hynix_pre_base_375_krw_dividend_book_reduction_oku

547.875

hynix_pre_base_dividend_cash_collected_oku

547.875

hynix_pre_base_dividend_earnings_recognized_oku

0

2026_prebase_recurring_parent_profit_after_sbc_EXCLUDES_issuer_capital_transact

99174.88034891

2026_prebase_parent_sbc_expense_oku

97.67773973

2026_prebase_parent_sbc_credit_oku

97.67773973

h1_to_nov06_parent_clean_surplus_change_oku

106295.36139829

h1_to_nov06_parent_associate_deemed_capital_effect_oku

7022.80330965

h1_to_nov06_parent_equity_unresolved_nonassociate_OCI_oku

0

h1_to_nov06_parent_equity_unresolved_nonassociate_OCI_status

ASSUMED_ZERO, ACTUAL_UNKNOWN

hynix_asof_2026_09_30_net_cash_reported_oku

987000

hynix_2026_09_30_to_nov06_cash_split

内容を開く

cash_share_buyback_total_through_oct23_oku

400043.390635

amount_assumed_paid_post_sep30_oku

120013.0171905

q4_37days_owner_FCF_proxy_oku

25095.65217391

net_cash_at_nov06_proxy_oku

892082.63498341

assumption

70% of Aug-Oct repurchases settled by Sep30 (unknown; actual not verified). Sep30 net cash official 98.7 tn KRW.

accounting_event_bridge

内容を開く

1

内容を開く

日付

2026-06-30

event

h1_reviewed_start_and_cash_scope_reclassification

certainty

confirmed

h1_hynix_book

549892.83

h1_owner_equity

548306.46

h1_ifrs_cash_all_entities_secondary

14034.8

assumed_holdco_gross_cash

9000

assumed_holdco_debt

1000

offsetting_reclass_other_noncash_oku

5112.77

book_after_oku

549892.83

parent_owner_equity_after_oku

548306.46

hynix_effective_shares_after

711075500

economic_hynix_stake_after

0.205463414223

parent_cash_after_oku

9000

dividend_receivable_after_oku

0

2

内容を開く

日付

2026-07-14

event

hynix_paid_in_ADR_17_79m_new_shares

certainty

confirmed

株数

17790000

proceeds_to_hynix_oku

398905.3479

book_effect_not_recurring_earnings_oku

66500.12986007

classification_of_investor_gain_in_actual_SK_square_IFRS

unverified

book_after_oku

628753.85075501

parent_owner_equity_after_oku

627183.26298265

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

8936.00140572

dividend_receivable_after_oku

0

3

内容を開く

日付

2026-08-31

event

hynix_q2_dividend_entitlement_375

certainty

confirmed

dividend_per_share_krw

375

dividend_book_decrement_oku

-547.875

receivable_credit_oku

547.875

recognized_in_profit_oku

0

book_after_oku

669551.76592296

parent_owner_equity_after_oku

668582.82790234

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

8716.24191088

dividend_receivable_after_oku

547.875

4

内容を開く

日付

2026-09-25

event

hynix_q2_dividend_cash_collection_assumed

certainty

estimated_or_assumed

payment_date_verified

いいえ

receivable_decrease_oku

-547.875

holding_cash_after_tax_oku

534.178125

net_new_profit_oku

0

book_after_oku

691086.03163543

parent_owner_equity_after_oku

690131.19823754

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

9135.7557802

dividend_receivable_after_oku

0

5

内容を開く

日付

2026-09-30

event

hynix_q3_reported_net_cash_reanchor

certainty

estimated_or_assumed

cash_reported_2026_09_30_oku

987000

assumed_fraction_of_buyback_cash_paid_before_sep30

0.7

assumed_buyback_cash_paid_by_sep30_oku

280030.3734445

unidentified_Q3_FCF_capex_financing_fx_cash_bridge_oku

78068.8519695

book_after_oku

695392.88477792

parent_owner_equity_after_oku

694443.72643924

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

9112.93768871

dividend_receivable_after_oku

0

6

内容を開く

日付

2026-10-23

event

hynix_completed_buyback_23_693_272

certainty

confirmed

shares_purchased

23693272

investee_total_cash_cost_oku

400043.390635

book_ownership_adjustment_oku

-59476.33291905

parent_sk_square_cash_received_oku

0

inQ3_paid_assumed

0.7

book_after_oku

647943.4621736

parent_owner_equity_after_oku

647020.3366109

hynix_effective_shares_after

705172228

economic_hynix_stake_after

0.20718342867

parent_cash_after_oku

9007.90197155

dividend_receivable_after_oku

0

7

内容を開く

日付

2026-10-27

event

hynix_1096_treasury_share_difference_to_dividend_eligible_count

certainty

estimated_or_assumed

株数

1096

explanation

net treasury disposition inferred from 10/28 dividend pool; reason and exact transaction date unknown

book_fraction_change_oku

-0.99363138

book_after_oku

650104.38258052

parent_owner_equity_after_oku

649185.77229295

hynix_effective_shares_after

705173324

economic_hynix_stake_after

0.20718310666

parent_cash_after_oku

8989.62272613

dividend_receivable_after_oku

0

8

内容を開く

日付

2026-11-05

event

hynix_pre_announced_23_693_272_cancel

certainty

estimated_or_assumed

confirmation_of_completion_not_independently_verified

はい

shares_cancelled

23693272

new_economic_effective_share_change

0

book_after_oku

654968.68160645

parent_owner_equity_after_oku

654060.21750227

hynix_effective_shares_after

705173324

economic_hynix_stake_after

0.20718310666

parent_cash_after_oku

8948.48123829

dividend_receivable_after_oku

0

prebase_component_sums_oku

内容を開く

q3_hynix_owner_ni

395343.92

q3_square_equity_method_proxy

79547.79991785

other_ni_owner_proxy

735.12328767

admin_cash_and_expense

547.80821918

replacement_capex_and_depreciation

81.28767123

parent_sbc_expense_non_cash

97.67773973

parent_sbc_equity_credit_non_cash

97.67773973

parent_finance_income

38.82660003

hynix_paidin_issue_subscriptions_at_investee_not_parent

398905.3479

hynix_capital_transaction_book_effect_issue

66500.12986007

q2_declared_dividend_hynix_issuer_oku

2733.245625

q2_dividend_book_decrement_and_receivable_oku

547.875

q2_cash_received_at_parent_oku

547.875

q2_assumed_tax_cost_oku

13.696875

hynix_assumed_buyback_cash_paid_through_q3_oku

280030.3734445

hynix_q3_cash_bridge_unexplained_fx_opex_capex_oku

78068.8519695

q4_37days_hynix_owner_ni_proxy

96521.73913043

q4_37days_square_equity_method_proxy

19593.6010485

hynix_capital_transaction_book_effect_buyback

-59476.33291905

hynix_buyback_cash_paid_after_Q3_assumed_oku

120013.0171905

hynix_unattributed_1096_treasury_net_transfer_adjustment

-0.99363138

book_equity_ledger_identity_zero_oku

5.0E-10

book_difference_formula

B11/06 = B6/30 + weighted Q3 investee owner NI + Q4 37-day investee NI proxy + investee equity capital issue change + completed buyback change + inferred 1096-share change - Aug31 dividend 547.875 + OCI[assumed 0]

separate_report_status

Separate 2026 H1 IR report listed but exact parent-only cash and debt not independently parsed; use consolidated reviewer figures and explicit holdco NAV-based proxy. Do not assert a verified parent-only balance sheet.

caveat

SK Square Q3 official financial statements were not released by 2026-11-06. All Q3 SK Square profit, other assets, issuer-investee capital deemed gains, OCI and 37-day Q4 balances are model proxies, not reported SK Square IFRS.

neutral

内容を開く

data_cutoff

2026-11-06

h1_verified_review_pdf

https://www.sksquare.com/download/down.do?bidx=&fidx=733

h1_review_verified_by_user_not_downloadable_in_current_execution

はい

h1_source_page_5_owner_equity_million_krw

54830646

h1_reviewed

内容を開く

日付

2026-06-30

親会社持分（億）

548306.46

非支配持分資本（億）

1811.19

consolidated_assets_oku

586510.06

consolidated_liabilities_oku

36392.41

consolidated_total_equity_oku

550117.65

hynix_equity_method_book_oku

549892.83

consolidated_cash_short_investments_oku_secondary

14034.8

consolidated_finance_debt_oku_secondary

922.03

hynix_parent_equity_oku_SEC

2623806.1

hynix_issued_shares

712702365

hynix_treasury_shares

1626865

square_issued_shares

131958386

square_treasury_shares

184287

h1_balance_bridge

内容を開く

other_noncash_assets_excluding_hynix_from_ifrs_total_oku

22582.43

other_nonfinance_liabilities_oku

35470.38

非支配持分（億）

1811.19

計算式

H1 owner equity = hynix equity method book + other assets excl. cash + consolidated cash/short investments - finance debt - other liabilities - NCI

balanced_owner_equity_oku

548306.46

secondary_cash_debt_uncertain

はい

holdco_cash_scope_reclass_to_proxy_oku

5112.7699999999

not_a_profit_nor_real_cash_transaction

はい

hynix_equity_method_basis_difference_in_H1_oku

10796.67043607

hynix_owner_ni_provisional_Q3_oku

395343.92

hynix_total_ni_provisional_Q3_oku_NOT_USE_for_associate_owner

397755.93

hynix_yield_issued_2026_07_14_ku

17790000

hynix_current_dividend_due_2026_11_30_oku

29220

hynix_current_dividend_receivable_on_base

0

dividend_not_yet_record_entitlement_at_2026_11_06

はい

known_hynix_q2_dividend_Jul_Sep_income_oku

0

baseline_owner_equity_oku

661944.24458427

baseline_hynix_book_oku

662175.05053375

baseline_holdco_cash_oku

9054.96131079

baseline_holdco_debt_oku

1000

baseline_non_hynix_book_assets_oku

28995.80273973

baseline_unallocated_other_liabilities_oku

35470.38

baseline_NCI_proxy_oku

1811.19

baseline_investee_cash_proxy_oku

909456.54802689

baseline_hynix_owner_equity_proxy_oku

3143974.3838139

baseline_hynix_economic_fraction

0.20718310666

baseline_investee_shares_issued

706799093

baseline_investee_treasury_shares

1625769

baseline_investee_economic_shares

705173324

hynix_Q3_accumulated_owner_equity_profit_oku

79547.79991785

hynix_Q4_37days_accumulated_owner_equity_profit_proxy_oku

26124.801398

hynix_holding_company_capital_transaction_gains_total_oku

7157.4942179

hynix_pre_base_375_krw_dividend_book_reduction_oku

547.875

hynix_pre_base_dividend_cash_collected_oku

547.875

hynix_pre_base_dividend_earnings_recognized_oku

0

2026_prebase_recurring_parent_profit_after_sbc_EXCLUDES_issuer_capital_transact

106346.69584582

2026_prebase_parent_sbc_expense_oku

133.59452055

2026_prebase_parent_sbc_credit_oku

133.59452055

h1_to_nov06_parent_clean_surplus_change_oku

113637.78458427

h1_to_nov06_parent_associate_deemed_capital_effect_oku

7157.4942179

h1_to_nov06_parent_equity_unresolved_nonassociate_OCI_oku

0

h1_to_nov06_parent_equity_unresolved_nonassociate_OCI_status

ASSUMED_ZERO, ACTUAL_UNKNOWN

hynix_asof_2026_09_30_net_cash_reported_oku

987000

hynix_2026_09_30_to_nov06_cash_split

内容を開く

cash_share_buyback_total_through_oct23_oku

400043.390635

amount_assumed_paid_post_sep30_oku

120013.0171905

q4_37days_owner_FCF_proxy_oku

42469.56521739

net_cash_at_nov06_proxy_oku

909456.54802689

assumption

70% of Aug-Oct repurchases settled by Sep30 (unknown; actual not verified). Sep30 net cash official 98.7 tn KRW.

accounting_event_bridge

内容を開く

1

内容を開く

日付

2026-06-30

event

h1_reviewed_start_and_cash_scope_reclassification

certainty

confirmed

h1_hynix_book

549892.83

h1_owner_equity

548306.46

h1_ifrs_cash_all_entities_secondary

14034.8

assumed_holdco_gross_cash

9000

assumed_holdco_debt

1000

offsetting_reclass_other_noncash_oku

5112.77

book_after_oku

549892.83

parent_owner_equity_after_oku

548306.46

hynix_effective_shares_after

711075500

economic_hynix_stake_after

0.205463414223

parent_cash_after_oku

9000

dividend_receivable_after_oku

0

2

内容を開く

日付

2026-07-14

event

hynix_paid_in_ADR_17_79m_new_shares

certainty

confirmed

株数

17790000

proceeds_to_hynix_oku

398905.3479

book_effect_not_recurring_earnings_oku

66500.12986007

classification_of_investor_gain_in_actual_SK_square_IFRS

unverified

book_after_oku

628753.85075501

parent_owner_equity_after_oku

627255.75969959

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

8947.12825964

dividend_receivable_after_oku

0

3

内容を開く

日付

2026-08-31

event

hynix_q2_dividend_entitlement_375

certainty

confirmed

dividend_per_share_krw

375

dividend_book_decrement_oku

-547.875

receivable_credit_oku

547.875

recognized_in_profit_oku

0

book_after_oku

669551.76592296

parent_owner_equity_after_oku

668903.94316421

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

8765.57635084

dividend_receivable_after_oku

547.875

4

内容を開く

日付

2026-09-25

event

hynix_q2_dividend_cash_collection_assumed

certainty

estimated_or_assumed

payment_date_verified

いいえ

receivable_decrease_oku

-547.875

holding_cash_after_tax_oku

542.39625

net_new_profit_oku

0

book_after_oku

691086.03163543

parent_owner_equity_after_oku

690590.05629749

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

9213.24397713

dividend_receivable_after_oku

0

5

内容を開く

日付

2026-09-30

event

hynix_q3_reported_net_cash_reanchor

certainty

estimated_or_assumed

cash_reported_2026_09_30_oku

987000

assumed_fraction_of_buyback_cash_paid_before_sep30

0.7

assumed_buyback_cash_paid_by_sep30_oku

280030.3734445

unidentified_Q3_FCF_capex_financing_fx_cash_bridge_oku

50394.7775695

book_after_oku

695392.88477792

parent_owner_equity_after_oku

694928.49441055

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

9194.41798879

dividend_receivable_after_oku

0

6

内容を開く

日付

2026-10-23

event

hynix_completed_buyback_23_693_272

certainty

confirmed

shares_purchased

23693272

investee_total_cash_cost_oku

400043.390635

book_ownership_adjustment_oku

-59341.63445056

parent_sk_square_cash_received_oku

0

inQ3_paid_assumed

0.7

book_after_oku

652087.13074701

parent_owner_equity_after_oku

651767.97143136

hynix_effective_shares_after

705172228

economic_hynix_stake_after

0.20718342867

parent_cash_after_oku

9107.75862956

dividend_receivable_after_oku

0

7

内容を開く

日付

2026-10-27

event

hynix_1096_treasury_share_difference_to_dividend_eligible_count

certainty

estimated_or_assumed

株数

1096

explanation

net treasury disposition inferred from 10/28 dividend pool; reason and exact transaction date unknown

book_fraction_change_oku

-1.00119162

book_after_oku

654968.68160645

parent_owner_equity_after_oku

654674.76982901

hynix_effective_shares_after

705173324

economic_hynix_stake_after

0.20718310666

parent_cash_after_oku

9092.67740064

dividend_receivable_after_oku

0

8

内容を開く

日付

2026-11-05

event

hynix_pre_announced_23_693_272_cancel

certainty

estimated_or_assumed

confirmation_of_completion_not_independently_verified

はい

shares_cancelled

23693272

new_economic_effective_share_change

0

book_after_oku

661454.41364102

parent_owner_equity_after_oku

661217.29794576

hynix_effective_shares_after

705173324

economic_hynix_stake_after

0.20718310666

parent_cash_after_oku

9058.7337568

dividend_receivable_after_oku

0

prebase_component_sums_oku

内容を開く

q3_hynix_owner_ni

395343.92

q3_square_equity_method_proxy

79547.79991785

other_ni_owner_proxy

1300.60273973

admin_cash_and_expense

459.45205479

replacement_capex_and_depreciation

67.15068493

parent_sbc_expense_non_cash

133.59452055

parent_sbc_equity_credit_non_cash

133.59452055

parent_finance_income

39.16780052

hynix_paidin_issue_subscriptions_at_investee_not_parent

398905.3479

hynix_capital_transaction_book_effect_issue

66500.12986007

q2_declared_dividend_hynix_issuer_oku

2733.245625

q2_dividend_book_decrement_and_receivable_oku

547.875

q2_cash_received_at_parent_oku

547.875

q2_assumed_tax_cost_oku

5.47875

hynix_assumed_buyback_cash_paid_through_q3_oku

280030.3734445

hynix_q3_cash_bridge_unexplained_fx_opex_capex_oku

50394.7775695

q4_37days_hynix_owner_ni_proxy

128695.65217391

q4_37days_square_equity_method_proxy

26124.801398

hynix_capital_transaction_book_effect_buyback

-59341.63445056

hynix_buyback_cash_paid_after_Q3_assumed_oku

120013.0171905

hynix_unattributed_1096_treasury_net_transfer_adjustment

-1.00119162

book_equity_ledger_identity_zero_oku

0

book_difference_formula

B11/06 = B6/30 + weighted Q3 investee owner NI + Q4 37-day investee NI proxy + investee equity capital issue change + completed buyback change + inferred 1096-share change - Aug31 dividend 547.875 + OCI[assumed 0]

separate_report_status

Separate 2026 H1 IR report listed but exact parent-only cash and debt not independently parsed; use consolidated reviewer figures and explicit holdco NAV-based proxy. Do not assert a verified parent-only balance sheet.

caveat

SK Square Q3 official financial statements were not released by 2026-11-06. All Q3 SK Square profit, other assets, issuer-investee capital deemed gains, OCI and 37-day Q4 balances are model proxies, not reported SK Square IFRS.

bull

内容を開く

data_cutoff

2026-11-06

h1_verified_review_pdf

https://www.sksquare.com/download/down.do?bidx=&fidx=733

h1_review_verified_by_user_not_downloadable_in_current_execution

はい

h1_source_page_5_owner_equity_million_krw

54830646

h1_reviewed

内容を開く

日付

2026-06-30

親会社持分（億）

548306.46

非支配持分資本（億）

1811.19

consolidated_assets_oku

586510.06

consolidated_liabilities_oku

36392.41

consolidated_total_equity_oku

550117.65

hynix_equity_method_book_oku

549892.83

consolidated_cash_short_investments_oku_secondary

14034.8

consolidated_finance_debt_oku_secondary

922.03

hynix_parent_equity_oku_SEC

2623806.1

hynix_issued_shares

712702365

hynix_treasury_shares

1626865

square_issued_shares

131958386

square_treasury_shares

184287

h1_balance_bridge

内容を開く

other_noncash_assets_excluding_hynix_from_ifrs_total_oku

22582.43

other_nonfinance_liabilities_oku

35470.38

非支配持分（億）

1811.19

計算式

H1 owner equity = hynix equity method book + other assets excl. cash + consolidated cash/short investments - finance debt - other liabilities - NCI

balanced_owner_equity_oku

548306.46

secondary_cash_debt_uncertain

はい

holdco_cash_scope_reclass_to_proxy_oku

5112.7699999999

not_a_profit_nor_real_cash_transaction

はい

hynix_equity_method_basis_difference_in_H1_oku

10796.67043607

hynix_owner_ni_provisional_Q3_oku

395343.92

hynix_total_ni_provisional_Q3_oku_NOT_USE_for_associate_owner

397755.93

hynix_yield_issued_2026_07_14_ku

17790000

hynix_current_dividend_due_2026_11_30_oku

29220

hynix_current_dividend_receivable_on_base

0

dividend_not_yet_record_entitlement_at_2026_11_06

はい

known_hynix_q2_dividend_Jul_Sep_income_oku

0

baseline_owner_equity_oku

672817.85507758

baseline_hynix_book_oku

672173.88742038

baseline_holdco_cash_oku

9109.78971199

baseline_holdco_debt_oku

1000

baseline_non_hynix_book_assets_oku

29815.74794521

baseline_unallocated_other_liabilities_oku

35470.38

baseline_NCI_proxy_oku

1811.19

baseline_investee_cash_proxy_oku

934230.46107037

baseline_hynix_owner_equity_proxy_oku

3192235.2533791

baseline_hynix_economic_fraction

0.20718310666

baseline_investee_shares_issued

706799093

baseline_investee_treasury_shares

1625769

baseline_investee_economic_shares

705173324

hynix_Q3_accumulated_owner_equity_profit_oku

79547.79991785

hynix_Q4_37days_accumulated_owner_equity_profit_proxy_oku

35921.60192225

hynix_holding_company_capital_transaction_gains_total_oku

7359.53058028

hynix_pre_base_375_krw_dividend_book_reduction_oku

547.875

hynix_pre_base_dividend_cash_collected_oku

547.875

hynix_pre_base_dividend_earnings_recognized_oku

0

2026_prebase_recurring_parent_profit_after_sbc_EXCLUDES_issuer_capital_transact

116970.95525072

2026_prebase_parent_sbc_expense_oku

180.90924658

2026_prebase_parent_sbc_credit_oku

180.90924658

h1_to_nov06_parent_clean_surplus_change_oku

124511.39507758

h1_to_nov06_parent_associate_deemed_capital_effect_oku

7359.53058028

h1_to_nov06_parent_equity_unresolved_nonassociate_OCI_oku

0

h1_to_nov06_parent_equity_unresolved_nonassociate_OCI_status

ASSUMED_ZERO, ACTUAL_UNKNOWN

hynix_asof_2026_09_30_net_cash_reported_oku

987000

hynix_2026_09_30_to_nov06_cash_split

内容を開く

cash_share_buyback_total_through_oct23_oku

400043.390635

amount_assumed_paid_post_sep30_oku

120013.0171905

q4_37days_owner_FCF_proxy_oku

67243.47826087

net_cash_at_nov06_proxy_oku

934230.46107037

assumption

70% of Aug-Oct repurchases settled by Sep30 (unknown; actual not verified). Sep30 net cash official 98.7 tn KRW.

accounting_event_bridge

内容を開く

1

内容を開く

日付

2026-06-30

event

h1_reviewed_start_and_cash_scope_reclassification

certainty

confirmed

h1_hynix_book

549892.83

h1_owner_equity

548306.46

h1_ifrs_cash_all_entities_secondary

14034.8

assumed_holdco_gross_cash

9000

assumed_holdco_debt

1000

offsetting_reclass_other_noncash_oku

5112.77

book_after_oku

549892.83

parent_owner_equity_after_oku

548306.46

hynix_effective_shares_after

711075500

economic_hynix_stake_after

0.205463414223

parent_cash_after_oku

9000

dividend_receivable_after_oku

0

2

内容を開く

日付

2026-07-14

event

hynix_paid_in_ADR_17_79m_new_shares

certainty

confirmed

株数

17790000

proceeds_to_hynix_oku

398905.3479

book_effect_not_recurring_earnings_oku

66500.12986007

classification_of_investor_gain_in_actual_SK_square_IFRS

unverified

book_after_oku

628753.85075501

parent_owner_equity_after_oku

627350.50127023

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

8952.88352891

dividend_receivable_after_oku

0

3

内容を開く

日付

2026-08-31

event

hynix_q2_dividend_entitlement_375

certainty

confirmed

dividend_per_share_krw

375

dividend_book_decrement_oku

-547.875

receivable_credit_oku

547.875

recognized_in_profit_oku

0

book_after_oku

669551.76592296

parent_owner_equity_after_oku

669323.54316976

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

8791.09416461

dividend_receivable_after_oku

547.875

4

内容を開く

日付

2026-09-25

event

hynix_q2_dividend_cash_collection_assumed

certainty

estimated_or_assumed

payment_date_verified

いいえ

receivable_decrease_oku

-547.875

holding_cash_after_tax_oku

544.039875

net_new_profit_oku

0

book_after_oku

691086.03163543

parent_owner_equity_after_oku

691180.51557142

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

9250.71694969

dividend_receivable_after_oku

0

5

内容を開く

日付

2026-09-30

event

hynix_q3_reported_net_cash_reanchor

certainty

estimated_or_assumed

cash_reported_2026_09_30_oku

987000

assumed_fraction_of_buyback_cash_paid_before_sep30

0.7

assumed_buyback_cash_paid_by_sep30_oku

280030.3734445

unidentified_Q3_FCF_capex_financing_fx_cash_bridge_oku

30627.5815695

book_after_oku

695392.88477792

parent_owner_equity_after_oku

695552.79874441

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

9233.95519937

dividend_receivable_after_oku

0

6

内容を開く

日付

2026-10-23

event

hynix_completed_buyback_23_693_272

certainty

confirmed

shares_purchased

23693272

investee_total_cash_cost_oku

400043.390635

book_ownership_adjustment_oku

-59139.58674782

parent_sk_square_cash_received_oku

0

inQ3_paid_assumed

0.7

book_after_oku

658302.63360711

parent_owner_equity_after_oku

658763.47245941

hynix_effective_shares_after

705172228

economic_hynix_stake_after

0.20718342867

parent_cash_after_oku

9156.79789339

dividend_receivable_after_oku

0

7

内容を開く

日付

2026-10-27

event

hynix_1096_treasury_share_difference_to_dividend_eligible_count

certainty

estimated_or_assumed

株数

1096

explanation

net treasury disposition inferred from 10/28 dividend pool; reason and exact transaction date unknown

book_fraction_change_oku

-1.01253198

book_after_oku

662265.13014534

parent_owner_equity_after_oku

662778.29482481

hynix_effective_shares_after

705173324

economic_hynix_stake_after

0.20718310666

parent_cash_after_oku

9143.37029591

dividend_receivable_after_oku

0

8

内容を開く

日付

2026-11-05

event

hynix_pre_announced_23_693_272_cancel

certainty

estimated_or_assumed

confirmation_of_completion_not_independently_verified

はい

shares_cancelled

23693272

new_economic_effective_share_change

0

book_after_oku

671183.01169288

parent_owner_equity_after_oku

671813.89979755

hynix_effective_shares_after

705173324

economic_hynix_stake_after

0.20718310666

parent_cash_after_oku

9113.14851563

dividend_receivable_after_oku

0

prebase_component_sums_oku

内容を開く

q3_hynix_owner_ni

395343.92

q3_square_equity_method_proxy

79547.79991785

other_ni_owner_proxy

2120.54794521

admin_cash_and_expense

406.43835616

replacement_capex_and_depreciation

67.15068493

parent_sbc_expense_non_cash

180.90924658

parent_sbc_equity_credit_non_cash

180.90924658

parent_finance_income

39.33887809

hynix_paidin_issue_subscriptions_at_investee_not_parent

398905.3479

hynix_capital_transaction_book_effect_issue

66500.12986007

q2_declared_dividend_hynix_issuer_oku

2733.245625

q2_dividend_book_decrement_and_receivable_oku

547.875

q2_cash_received_at_parent_oku

547.875

q2_assumed_tax_cost_oku

3.835125

hynix_assumed_buyback_cash_paid_through_q3_oku

280030.3734445

hynix_q3_cash_bridge_unexplained_fx_opex_capex_oku

30627.5815695

q4_37days_hynix_owner_ni_proxy

176956.52173913

q4_37days_square_equity_method_proxy

35921.60192225

hynix_capital_transaction_book_effect_buyback

-59139.58674782

hynix_buyback_cash_paid_after_Q3_assumed_oku

120013.0171905

hynix_unattributed_1096_treasury_net_transfer_adjustment

-1.01253198

book_equity_ledger_identity_zero_oku

-7.0E-10

book_difference_formula

B11/06 = B6/30 + weighted Q3 investee owner NI + Q4 37-day investee NI proxy + investee equity capital issue change + completed buyback change + inferred 1096-share change - Aug31 dividend 547.875 + OCI[assumed 0]

separate_report_status

Separate 2026 H1 IR report listed but exact parent-only cash and debt not independently parsed; use consolidated reviewer figures and explicit holdco NAV-based proxy. Do not assert a verified parent-only balance sheet.

caveat

SK Square Q3 official financial statements were not released by 2026-11-06. All Q3 SK Square profit, other assets, issuer-investee capital deemed gains, OCI and 37-day Q4 balances are model proxies, not reported SK Square IFRS.

best

内容を開く

data_cutoff

2026-11-06

h1_verified_review_pdf

https://www.sksquare.com/download/down.do?bidx=&fidx=733

h1_review_verified_by_user_not_downloadable_in_current_execution

はい

h1_source_page_5_owner_equity_million_krw

54830646

h1_reviewed

内容を開く

日付

2026-06-30

親会社持分（億）

548306.46

非支配持分資本（億）

1811.19

consolidated_assets_oku

586510.06

consolidated_liabilities_oku

36392.41

consolidated_total_equity_oku

550117.65

hynix_equity_method_book_oku

549892.83

consolidated_cash_short_investments_oku_secondary

14034.8

consolidated_finance_debt_oku_secondary

922.03

hynix_parent_equity_oku_SEC

2623806.1

hynix_issued_shares

712702365

hynix_treasury_shares

1626865

square_issued_shares

131958386

square_treasury_shares

184287

h1_balance_bridge

内容を開く

other_noncash_assets_excluding_hynix_from_ifrs_total_oku

22582.43

other_nonfinance_liabilities_oku

35470.38

非支配持分（億）

1811.19

計算式

H1 owner equity = hynix equity method book + other assets excl. cash + consolidated cash/short investments - finance debt - other liabilities - NCI

balanced_owner_equity_oku

548306.46

secondary_cash_debt_uncertain

はい

holdco_cash_scope_reclass_to_proxy_oku

5112.7699999999

not_a_profit_nor_real_cash_transaction

はい

hynix_equity_method_basis_difference_in_H1_oku

10796.67043607

hynix_owner_ni_provisional_Q3_oku

395343.92

hynix_total_ni_provisional_Q3_oku_NOT_USE_for_associate_owner

397755.93

hynix_yield_issued_2026_07_14_ku

17790000

hynix_current_dividend_due_2026_11_30_oku

29220

hynix_current_dividend_receivable_on_base

0

dividend_not_yet_record_entitlement_at_2026_11_06

はい

known_hynix_q2_dividend_Jul_Sep_income_oku

0

baseline_owner_equity_oku

684372.05740659

baseline_hynix_book_oku

683005.96071423

baseline_holdco_cash_oku

9125.06943209

baseline_holdco_debt_oku

1000

baseline_non_hynix_book_assets_oku

30522.59726027

baseline_unallocated_other_liabilities_oku

35470.38

baseline_NCI_proxy_oku

1811.19

baseline_investee_cash_proxy_oku

960975.02628776

baseline_hynix_owner_equity_proxy_oku

3244517.8620748

baseline_hynix_economic_fraction

0.20718310666

baseline_investee_shares_issued

706799093

baseline_investee_treasury_shares

1625769

baseline_investee_economic_shares

705173324

hynix_Q3_accumulated_owner_equity_profit_oku

79547.79991785

hynix_Q4_37days_accumulated_owner_equity_profit_proxy_oku

46534.80249019

hynix_holding_company_capital_transaction_gains_total_oku

7578.40330619

hynix_pre_base_375_krw_dividend_book_reduction_oku

547.875

hynix_pre_base_dividend_cash_collected_oku

547.875

hynix_pre_base_dividend_earnings_recognized_oku

0

2026_prebase_recurring_parent_profit_after_sbc_EXCLUDES_issuer_capital_transact

128238.55985383

2026_prebase_parent_sbc_expense_oku

248.63424658

2026_prebase_parent_sbc_credit_oku

248.63424658

h1_to_nov06_parent_clean_surplus_change_oku

136065.59740659

h1_to_nov06_parent_associate_deemed_capital_effect_oku

7578.40330619

h1_to_nov06_parent_equity_unresolved_nonassociate_OCI_oku

0

h1_to_nov06_parent_equity_unresolved_nonassociate_OCI_status

ASSUMED_ZERO, ACTUAL_UNKNOWN

hynix_asof_2026_09_30_net_cash_reported_oku

987000

hynix_2026_09_30_to_nov06_cash_split

内容を開く

cash_share_buyback_total_through_oct23_oku

400043.390635

amount_assumed_paid_post_sep30_oku

120013.0171905

q4_37days_owner_FCF_proxy_oku

93988.04347826

net_cash_at_nov06_proxy_oku

960975.02628776

assumption

70% of Aug-Oct repurchases settled by Sep30 (unknown; actual not verified). Sep30 net cash official 98.7 tn KRW.

accounting_event_bridge

内容を開く

1

内容を開く

日付

2026-06-30

event

h1_reviewed_start_and_cash_scope_reclassification

certainty

confirmed

h1_hynix_book

549892.83

h1_owner_equity

548306.46

h1_ifrs_cash_all_entities_secondary

14034.8

assumed_holdco_gross_cash

9000

assumed_holdco_debt

1000

offsetting_reclass_other_noncash_oku

5112.77

book_after_oku

549892.83

parent_owner_equity_after_oku

548306.46

hynix_effective_shares_after

711075500

economic_hynix_stake_after

0.205463414223

parent_cash_after_oku

9000

dividend_receivable_after_oku

0

2

内容を開く

日付

2026-07-14

event

hynix_paid_in_ADR_17_79m_new_shares

certainty

confirmed

株数

17790000

proceeds_to_hynix_oku

398905.3479

book_effect_not_recurring_earnings_oku

66500.12986007

classification_of_investor_gain_in_actual_SK_square_IFRS

unverified

book_after_oku

628753.85075501

parent_owner_equity_after_oku

627428.74833746

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

8954.41826738

dividend_receivable_after_oku

0

3

内容を開く

日付

2026-08-31

event

hynix_q2_dividend_entitlement_375

certainty

confirmed

dividend_per_share_krw

375

dividend_book_decrement_oku

-547.875

receivable_credit_oku

547.875

recognized_in_profit_oku

0

book_after_oku

669551.76592296

parent_owner_equity_after_oku

669670.07394749

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

8797.89891495

dividend_receivable_after_oku

547.875

4

内容を開く

日付

2026-09-25

event

hynix_q2_dividend_cash_collection_assumed

certainty

estimated_or_assumed

payment_date_verified

いいえ

receivable_decrease_oku

-547.875

holding_cash_after_tax_oku

545.135625

net_new_profit_oku

0

book_after_oku

691086.03163543

parent_owner_equity_after_oku

691667.87814287

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

9261.36719237

dividend_receivable_after_oku

0

5

内容を開く

日付

2026-09-30

event

hynix_q3_reported_net_cash_reanchor

certainty

estimated_or_assumed

cash_reported_2026_09_30_oku

987000

assumed_fraction_of_buyback_cash_paid_before_sep30

0.7

assumed_buyback_cash_paid_by_sep30_oku

280030.3734445

unidentified_Q3_FCF_capex_financing_fx_cash_bridge_oku

18767.2639695

book_after_oku

695392.88477792

parent_owner_equity_after_oku

696068.10920173

hynix_effective_shares_after

728865500

economic_hynix_stake_after

0.200448505245

parent_cash_after_oku

9245.15606764

dividend_receivable_after_oku

0

6

内容を開く

日付

2026-10-23

event

hynix_completed_buyback_23_693_272

certainty

confirmed

shares_purchased

23693272

investee_total_cash_cost_oku

400043.390635

book_ownership_adjustment_oku

-58920.70173651

parent_sk_square_cash_received_oku

0

inQ3_paid_assumed

0.7

book_after_oku

665036.09503889

parent_owner_equity_after_oku

666140.80637293

hynix_effective_shares_after

705172228

economic_hynix_stake_after

0.20718342867

parent_cash_after_oku

9170.53338884

dividend_receivable_after_oku

0

7

内容を開く

日付

2026-10-27

event

hynix_1096_treasury_share_difference_to_dividend_eligible_count

certainty

estimated_or_assumed

株数

1096

explanation

net treasury disposition inferred from 10/28 dividend pool; reason and exact transaction date unknown

book_fraction_change_oku

-1.02481737

book_after_oku

670169.61606247

parent_owner_equity_after_oku

671349.01213017

hynix_effective_shares_after

705173324

economic_hynix_stake_after

0.20718310666

parent_cash_after_oku

9157.54688961

dividend_receivable_after_oku

0

8

内容を開く

日付

2026-11-05

event

hynix_pre_announced_23_693_272_cancel

certainty

estimated_or_assumed

confirmation_of_completion_not_independently_verified

はい

shares_cancelled

23693272

new_economic_effective_share_change

0

book_after_oku

681722.32624905

parent_owner_equity_after_oku

683069.75359971

hynix_effective_shares_after

705173324

economic_hynix_stake_after

0.20718310666

parent_cash_after_oku

9128.31789861

dividend_receivable_after_oku

0

prebase_component_sums_oku

内容を開く

q3_hynix_owner_ni

395343.92

q3_square_equity_method_proxy

79547.79991785

other_ni_owner_proxy

2827.39726027

admin_cash_and_expense

388.76712329

replacement_capex_and_depreciation

70.68493151

parent_sbc_expense_non_cash

248.63424658

parent_sbc_equity_credit_non_cash

248.63424658

parent_finance_income

39.38586189

hynix_paidin_issue_subscriptions_at_investee_not_parent

398905.3479

hynix_capital_transaction_book_effect_issue

66500.12986007

q2_declared_dividend_hynix_issuer_oku

2733.245625

q2_dividend_book_decrement_and_receivable_oku

547.875

q2_cash_received_at_parent_oku

547.875

q2_assumed_tax_cost_oku

2.739375

hynix_assumed_buyback_cash_paid_through_q3_oku

280030.3734445

hynix_q3_cash_bridge_unexplained_fx_opex_capex_oku

18767.2639695

q4_37days_hynix_owner_ni_proxy

229239.13043478

q4_37days_square_equity_method_proxy

46534.80249019

hynix_capital_transaction_book_effect_buyback

-58920.70173651

hynix_buyback_cash_paid_after_Q3_assumed_oku

120013.0171905

hynix_unattributed_1096_treasury_net_transfer_adjustment

-1.02481737

book_equity_ledger_identity_zero_oku

-2.0E-10

book_difference_formula

B11/06 = B6/30 + weighted Q3 investee owner NI + Q4 37-day investee NI proxy + investee equity capital issue change + completed buyback change + inferred 1096-share change - Aug31 dividend 547.875 + OCI[assumed 0]

separate_report_status

Separate 2026 H1 IR report listed but exact parent-only cash and debt not independently parsed; use consolidated reviewer figures and explicit holdco NAV-based proxy. Do not assert a verified parent-only balance sheet.

caveat

SK Square Q3 official financial statements were not released by 2026-11-06. All Q3 SK Square profit, other assets, issuer-investee capital deemed gains, OCI and 37-day Q4 balances are model proxies, not reported SK Square IFRS.

entitlement_record_date_and_settlement_policy_2026

内容を開く

board_decision

2026-10-28

record_date_confirmed

2026-11-30

payment_date_assumed

2026-12-22

payment_date_confirmed

未確認

holder_SK_Square_direct_cash_on_receipt_oku

0

dividend_entitlement_reduces_equity_method_book_oku

29220

dividend_receivable_increases_oku

29220

cash_receipt_reduces_receivable_oku

29220

SK_Square_IFRS_new_revenue_or_equity_profit_from_distribution_oku

0

no_receivable_on_2026_11_06

はい