SK hynix Inc. reported an accounting loss of approximately 3.98 trillion Korean Won on derivatives related to the exercise of exchange rights for its exchangeable bonds issued in April 2023. This non-cash loss, recognized under International Financial Reporting Standards due to increases in share price, represents roughly 3.3% of total equity as of December 31, 2025. The company clarified that the accounting loss is offset by gains on the disposal of treasury shares when bonds are exchanged for common stock, resulting in minimal overall impact on total equity and no actual cash outflow. SK hynix Inc. operates in the semiconductor industry, specializing in memory chips such as DRAM and NAND flash.
