MX MAGNACHIP SEMICONDUCTOR Corp

Overview and Growth

Fiscal 2025 results for MAGNACHIP SEMICONDUCTOR Corp combined $178.86M of revenue with net loss of $29.72M and an operating cash outflow of $24.21M. Revenue of $178.86M sets the scale for evaluating how effectively sales translated into profit and cash during the year. The top line contracted 8.9% from $196.43M in fiscal 2024; this top-line contraction left the company with a smaller revenue base. The company reported diluted EPS of -$0.82, adding a shareholder-level measure to the absolute income figures considered below. At period end, total assets were $351.53M, framing the scale of the company’s operating and financing commitments. Revenue equaled 0.51x of total assets, indicating how much reported top-line activity the company produced relative to its period-end asset base.

Profitability

Gross profit was $31.39M, representing the portion of revenue remaining after the reported cost of revenue and before operating expenses. The gross-profit relationship equaled 17.6% of revenue, quantifying the portion retained before operating expenses were recognized. The reported operating result was an operating loss of $35.86M, reflecting costs that exceeded gross profit. The operating loss equaled 20.0% of revenue, showing the scale of the operating deficit relative to sales. The bottom-line result was a net loss of $29.72M after operating, financing, tax, and other recognized items. The net loss equaled 16.6% of revenue, showing the bottom-line deficit relative to the company’s sales base. Before income taxes, the company recorded a loss of $32.14M, bridging the operating result to the final net loss. The pretax loss equaled 18.0% of revenue, measuring the pre-tax deficit against sales. The reported tax benefit was $17.89M, favorably bridging the pretax and after-tax results. Relative to period-end equity, the net loss represented 12.0%. Relative to total assets, the net loss represented 8.5%.

Liquidity and Capital Structure

The company held $351.53M of assets against $103.28M of liabilities and $248.25M of equity, revealing how the asset base was financed. The near-term balance sheet paired $176.85M of current assets with $43.41M of current liabilities at the reporting date. At 4.07x, the current ratio shows that short-term assets were greater than short-term liabilities at period end. The company held $103.76M in cash and equivalents, a narrower liquidity measure than total current assets. Measured only with cash and equivalents, coverage of current liabilities was 239.0%, excluding receivables and other current assets. The company carried $44.60M of total debt at period end, which frames its leverage and debt-service burden. Against book equity, debt measured 0.18x, placing the company’s financial leverage in clear balance-sheet terms. The debt-to-assets relationship was 12.7%, comparing borrowing with the total asset balance. Relative to total assets, liabilities measured 29.4%, complementing the separate equity-based view of the company’s capital structure. Measured against total assets, cash and equivalents represented 29.5%, a balance-sheet composition measure rather than a liquidity forecast. The asset base changed 7.3% from $379.32M in fiscal 2024, leaving current total assets lower year over year. Against $276.80M of equity in fiscal 2024, the current book-equity balance moved 10.3% and ended lower.

Cash Flow and Earnings Quality

Operating activities used $24.21M of cash, resulting in an operating cash outflow for the year. Capital expenditures used $29.99M in addition to the operating cash outflow, increasing the total cash consumed by operations and investment during the period. The company recorded a $54.20M cash deficit after capital spending for the period. Free-cash-flow margin was -30.3%, reflecting a cash deficit equal to 30.3% of revenue after capital spending. Relative to total assets, the post-investment cash deficit measured 15.4%.

Based on the annual report for the fiscal year ending Dec 31, 2025. Analysis generated Oct 21, 2026.