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Kangdong C&L is a KOSDAQ-listed cement-and-leisure conglomerate that owns the 'Goryeo Cement' brand of Portland cement, based in Jangseong, Jeollanam-do. In July 2024 it entered the leisure business by acquiring Dianeos CC (golf course, resort, and water park) in Gyeongju, Gyeongsangbuk-do. Per the 2025 business report (standalone), revenue was KRW 71.8bn, operating profit KRW 7.4bn, and net income KRW 660mn, maintaining profitability from the prior year. However, in H1 2026 (cumulative), revenue was KRW 32.2bn with operating profit of KRW 1.7bn (in the black), yet net income turned negative again at -KRW 360mn. As of the reference date (2026-08-18), the closing price was KRW 1,240, down -1.74% from the prior trading day's close (KRW 1,262), on volume of 511,495 shares.