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[Research] Samsung Biologics (207940) – iM Securities | US Site Operation · K-CDMO Policy Support · Order Pipeline Optimization / 2026-04-23

Posted on April 23, 2026August 23, 2026 By ksb220805@gmail.com

Brokerage : iM Securities

Analyst : Jaewon Jeong

Investment Rating : Buy (Maintained)

Target Price : KRW 2,200,000 (Maintained)

Core Momentum : Sustained 100% capacity utilization across Plants 1–4 combined with upcoming Q3 revenue recognition from the newly acquired US site and order pipeline optimization amid favorable global CDMO regulatory shifts.

📊 1. [Valuation & Key Financial Metrics]

  • Rating & Target Price: Buy (Maintained) / Target Price (12M) KRW 2,200,000 (Maintained) (Upside potential of 40.9% based on the April 22, 2026 closing price of KRW 1,561,000)
  • Market Data: Capital Stock KRW 116.0 Billion / Shares Outstanding 46.29 Million / Market Cap KRW 72.26 Trillion / Foreign Ownership 12.6% / 52-Week High KRW 1,965,000, Low KRW 991,000
  • Annual Financial Forecast (K-IFRS Consolidated Estimates):
    • 2026E: Revenue KRW 5.23 Trillion, Operating Profit KRW 2.37 Trillion, Net Profit KRW 1.89 Trillion, EPS KRW 40,858, BPS KRW 201,704, PER 38.2x, PBR 7.7x, ROE 22.5%, EV/EBITDA 23.9x
    • 2027E: Revenue KRW 6.47 Trillion, Operating Profit KRW 2.96 Trillion, Net Profit KRW 2.34 Trillion, EPS KRW 50,481, BPS KRW 252,069, PER 30.9x, PBR 6.2x, ROE 22.2%, EV/EBITDA 19.6x
    • 2028E: Revenue KRW 6.65 Trillion, Operating Profit KRW 2.69 Trillion, Net Profit KRW 2.18 Trillion, EPS KRW 47,160, BPS KRW 299,112, PER 33.1x, PBR 5.2x, ROE 17.1%, EV/EBITDA 20.8x
    • (Note: Top-line and profit contributions from the US manufacturing facility in H2 are excluded from the current baseline estimates)

🚀 2. [Market Opportunities & Business Outlook]

  • Q1 2026 Earnings Performance:
    • Consolidated revenue posted KRW 1.26 Trillion (+26% YoY) and operating profit reached KRW 580.8 Billion (+35% YoY, OPM 46%), aligning with market consensus (Revenue KRW 1.24 Trillion, OP KRW 578.2 Billion).
    • High profitability was supported by the recognition of deferred Q4 revenues and strict cost control, with Plants 1–4 maintaining 100% full utilization and Plant 5 advancing its progressive ramp-up phase.
  • US Site Acquisition & Commercial Synergy:
    • Finalized the acquisition of the 60,000-liter US facility in late March, retaining 500+ skilled local employees to ensure smooth operational continuity.
    • Supply agreements for existing products were preserved to guarantee stable early utilization, with direct revenue contributions set to begin in Q3.
    • The US footprint effectively mitigates pharmaceutical tariff uncertainties and drives diverse inbound contract inquiries leveraging local manufacturing presence.
  • K-CDMO Industry Policy & Medium-Term Competitiveness:
    • Q1 domestic biopharmaceutical exports reached a record USD 2.0 Billion (~KRW 3 Trillion), accounting for ~70% of total pharmaceutical exports, underscoring structural tailwinds from the US Biosecure Act and global supply chain reconfigurations.
    • The forthcoming implementation of the Special CDMO Act late this year is expected to bolster regulatory efficiency by simplifying pre-GMP documentation (from 11 to 4 categories) and accelerating product launches.
    • While recent share price consolidation reflected temporary sentiment overhang from unannounced Plant 6 construction timelines and near-term contract disclosure gaps, core business fundamentals remain solid with flexible pipeline allocations between domestic and US facilities.

📝 Editor’s Comment (Perspective)

The analyst views Samsung Biologics as a leading global CDMO fortifying its operational moat by complementing its fully utilized domestic infrastructure with a newly acquired US site, effectively hedging against geopolitical/trade uncertainties and enhancing its global contracting flexibility. The overarching perspective prioritizes the structural advantages of geographic diversification and favorable regulatory momentum (such as the US Biosecure Act and domestic CDMO legislation) over transient market concerns regarding temporary contract disclosure intervals.

To verify whether this investment thesis progresses as expected, investors should primarily monitor the actual consolidated revenue contributions and contract conversions from the US site starting in Q3, official milestone announcements regarding Plant 6 groundbreaking timelines, and disclosures of major new commercial contracts with global pharmaceutical partners. These developments can be verified through future quarterly earnings releases, official company IR presentations, and regulatory filings on DART/KRX.

📢 Disclaimer & Source

Source: This content has been structured and newly written based on officially disclosed financial facts and data from brokerage reports.

Investment Risk Notice: This content is provided for informational and linguistic reference purposes only. Under no circumstances does it constitute financial advice or a recommendation to buy or sell any specific securities. All investment decisions and financial responsibilities rest entirely with the investor.

Contact: Compliance and Copyright Inquiries (ksb220805@gmail.com)

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