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DEEP RESEARCH · KCC

[KCC] Value-Up Plan and an EB Backed by HD Hyundai Heavy Industries Shares — A Transition Toward an Advanced-Materials Company

2030 vision, Momentive consolidation, an KRW 850B EB backed by HD KSOE shares, a new dividend policy, and an SOTP valuation

Written: 2025-07-03 · Value-up plan analysis · Original Naver Blog post

You are responsible for your own investment decisions. This material is research and is not a recommendation to buy or sell.

0. Bottom line first

KCC's value-up plan is more than a passive response to market demands — it is a strategic turning point aimed at closing a chronic valuation gap. The three pillars of success are: (1) integration and earnings recovery of the global silicone subsidiary Momentive, capturing the EV and advanced electronic materials markets, (2) clever monetization of undervalued strategic stakes — like the KRW 850B EB backed by HD KSOE shares, and (3) consistent execution of a transparent, predictable dividend policy defined as KRW 6,000 / share plus 10% of standalone operating income above KRW 100B. An SOTP intrinsic value of about KRW 559,700 / share versus the current KRW 309,500 implies roughly 80.8% upside. Key risks are a prolonged construction downturn, Momentive integration execution, and volatility of the listed-equity stakes.

1. The 2030 vision — quantitative targets

Revenue

KRW 10T (consol.)

Target by 2030.

Margin

OPM 10%

Consolidated operating margin of 10%+.

Balance sheet

Interest coverage 2.0x↑

Reducing the Momentive-driven debt burden is the key.

Valuation

PBR 1.0x↑

Up from a current 0.3–0.4x range.

Governance

86%+ compliance

Key-indicator compliance rate (2023 66.7% → 86%+).

Official fact: The structure mirrors KRX's "Corporate Value-Up Program" guidelines — Value-up Guidelines (Draft, FSC), KCC governance report (KIND).

Interpretation: Listing measurable financial and non-financial targets reads as a signal that KCC is moving away from the opaque, owner-centric governance behind the "Korea discount" and toward shareholder-centric, professional management. — See Thornburg: Why Is There a Korea Discount?, Berkeley Economic Review: The Korean Discount.

2. Acquiring Momentive — in two steps

Momentive acquisition timeline2019 consortium → 2024 100% subsidiary
Step 1, 2019~US$3B ≈ KRW 3.5T, KCC 45.5%
2024 IPO failedPlanned NYSE listing for debt repayment fell through
Step 2, 2024Bought remaining ~50% (effective KRW 405B)
100% subsidiary~KRW 400B additional debt + interest burden
Third-largest Korean overseas M&A ever. Full integration unifies the EV / electronics-materials value chain.

Official fact: In 2019, a consortium (KCC, SJL Partners, Wonik QnC) acquired Momentive for about US$3.0B (~KRW 3.5T), with KCC holding 45.5%Yonhap on the deal. After the planned NYSE listing fell through in April 2024, KCC raised ~KRW 400B more in debt and effectively spent ~KRW 405B to buy the rest, taking Momentive to a 100% subsidiaryAsia Business: failure of Momentive IPO, KRW 400B funding for FI stake purchase.

2-1. Strategic synergies

Semiconductors

Front + back-end

KCC's EMC localization track record + Momentive's high-purity quartz / ceramics / silicone gels / adhesives / coatings.

EV

Thermal, insulation, gap fillers

Battery thermal management, insulation and gap fillers for power electronics, adhesives, potting. Brands: SilCool™ / SnapSil™ / NEVSil™.

Coatings

Silicone-epoxy hybrid

In-house development possible for hybrid resin coatings — Elkay: Beyond Epoxy.

Competitors

Dow / Wacker / Shin-Etsu

Key global rivals — Dow, Wacker E-Mobility.

3. Listed-equity stakes — from white knight to ammunition

Official fact (end of 2023): KCC owned 9.17% of Samsung C&T (17,009,518 shares) and 3.91% of HD KSOE (2,763,962 shares). As of August 2024, the listed-equity portfolio was worth more than KRW 4.5T, while KCC's market cap was only about KRW 2.6T — a classic "conglomerate discount" where the operating business was barely valued. — Hankyung: White-knight KCC's holdings worth KRW 4.5T vs KRW 2.6T market cap, HD KSOE block-holding report (KIND).

3-1. KRW 850B EB backed by HD KSOE shares

Official fact: KCC decided to issue a KRW 850B exchangeable bond (EB) backed by its HD KSOE shares. Typical structure: 5-year maturity, 0% coupon, exchange price set at a premium to the current share price — Yonhap on HD KSOE's KRW 600B EB, Yonhap Infomax, KB Think: ICS / NH Sec underwriters.

Benefit 1

Cheap funding

0% coupon eases Momentive-related debt service.

Benefit 2

Keeps upside

If the exchange price isn't reached, KCC keeps the shares and any shipbuilding super-cycle gains.

Benefit 3

Tax deferral

Monetizes without triggering immediate capital-gains tax.

Benefit 4

Capital allocation

Proceeds go to repaying Momentive debt and to core-business investment.

Interpretation: The point is converting a passive non-operating asset into "ammunition" for the core business — a direct answer to criticism of capital-allocation inefficiency. — On EB mechanics: KLCA EB Issuance Handbook.

4. Balance-sheet health — debt & cash flow

4-1. Consolidated cash-flow statement (KRW B)

Item202120222023
Operating cash flow (CFO)649.3384.6788.3
Net income-53.228.792.5
D&A and other non-cash496.8511.9509.8
Working-capital change etc.205.7-155.9186.0
Investing cash flow (CFI)-259.3-393.0-379.0
Capex (tangible)-244.9-315.6-264.7
Intangible additions-10.4-28.9-20.2
Financing cash flow (CFF)-163.4-184.0-279.1
Net debt change-143.2163.1-154.9
Dividends paid-44.4-62.8-80.1
Net change in cash226.6-192.5130.1

Official fact: At end-2023 total debt was KRW 7.9T with a debt-to-equity ratio of 145.13% (vs 136.32% in 2022) — reflecting the Momentive investment. — KCC financials (CompanyGuide).

5. New dividend policy — two-tier

Official fact: The new policy is (1) a floor of KRW 6,000 / share, plus (2) 10% of standalone operating income above KRW 100B as additional dividend funding. Historically dividends were KRW 6,000 (2021), KRW 7,000 (2022), KRW 7,000 (2023) — discretionary. Anchoring on standalone operating income raises both predictability and transparency.

5-1. Simulation (assumes ~7.35M shares outstanding ex treasury)

Item202120222023
Standalone OP (KRW B)299.9177.8345.3
Base DPS (KRW)6,0006,0006,000
Variable pool (KRW B)19.997.7824.53
Variable DPS (est., KRW)~2,718~1,058~3,335
Simulated total DPS (KRW)~8,718~7,058~9,335
Actual paid DPS (KRW)6,0007,0007,000
Simulated yield3.12%2.53%3.34%

Interpretation: On 2024 estimates this works out to roughly a 4.25% dividend yield. The floor-plus-variable structure provides stability in weak years and lifts payout automatically in strong ones.

6. SOTP valuation

6-1. Operating value

Segment2024E EBITDA (KRW B)EV/EBITDAValue (KRW B)Note
Silicones (Momentive)5509.0x4,950Global chemical peer average
Coatings2508.0x2,000Global coatings peer average
Building materials2006.0x1,200Korean building-materials peer average
Total operating value8,150

6-2. Non-operating asset value (close, 2025-07-03)

StakeSharesPrice (KRW)Value (KRW B)
Samsung C&T17,009,518162,6002,766
HD KSOE2,763,962330,500913
Total non-op value3,679

6-3. Intrinsic value

  • Total EV = Operating + Non-op = KRW 11,829B
  • (-) Net debt (end-2023) = KRW 6,856B
  • Implied equity value = KRW 4,973B
  • Per-share intrinsic value ≈ KRW 559,700
  • Current share price (2025-07-03) = KRW 309,500
  • Implied upside ≈ 80.8%

Official fact: Price sources — Samsung C&T (Toss Sec), HD KSOE (Toss Sec), KCC snapshot: CompanyGuide. Multiple references: NYU Stern (Damodaran) Sector EV/EBITDA, Equidam Industry EBITDA Multiples 2025.

7. Risks

8. Conclusion & suggestion

This is a blueprint for an identity transition, not a formal announcement. Reaching PBR 1.0x requires (1) silicones staying profitable, (2) continued asset rationalization (the EB is just the start — Samsung C&T stake monetization may follow), and (3) consistent execution of the new dividend policy. Monitor quarterly silicone revenue / OPM, leverage / interest coverage trends, dividend follow-through, and further strategic moves like more EBs or stake sales.

Sources