NAVER Bets on AI as Profit Stalls

NAVER reported 3.3888 trillion won in second-quarter revenue, but flat operating profit shows how AI investment is testing the near-term earnings story.

✓ Verified Source NAVER 2Q26 Earnings Results (company disclosure, unaudited), independently reported by Yonhap News Agency and KED Global ⚑ AI business

The 60-second version

NAVER's revenue reached 3.3888 trillion won, but nearly flat operating profit shows that AI investment is pressuring near-term earnings.

Key points

  • NAVER disclosed 520.3 billion won in operating profit, down 0.2% year on year, with a 15.4% margin.
  • The disclosed 704.3 billion won net profit benefited mainly from equity-method gains and other non-operating items.
  • KED Global reports an AI factory revenue plan for 2027, but that remains a target rather than a realized result.
  • The company says the quarterly figures had not completed external review and may be adjusted.

Verdict. NAVER can fund the AI build-out, but investors still need evidence that the spending becomes durable operating profit and actual AI revenue.

The quarterRevenue scale, limited profit growth

NAVER disclosed 3.3888 trillion won in revenue and 520.3 billion won in operating profit for the second quarter. Operating profit fell 0.2% from a year earlier, leaving the operating margin at 15.4%.

₩3.3888tnquarterly revenue disclosed by NAVER
₩520.3bnoperating profit disclosed by NAVER
15.4%reported operating margin
-0.2%year-on-year operating-profit change

The company remained solidly profitable, but the operating line was essentially flat. That makes cost discipline and the timing of returns from new investment more important than the revenue total alone.

Investment cycleAI costs arrive before AI factory revenue

KED Global reported that AI investment weighed on profitability. Building an AI factory requires computing capacity, engineering, software and product work before a new business necessarily produces material sales.

That timing gap is the central business question. Current spending can be rational if it creates durable services and paying demand, but this quarter cannot establish the future return.

Income qualityWhy net profit tells a different story

NAVER disclosed 704.3 billion won in net profit. The increase was driven mainly by equity-method gains and other non-operating items, rather than a comparable rise in operating profit.

Operating profit₩520.3 billion; down 0.2% year on year and tied more closely to core operations.
Net profit₩704.3 billion; its increase mainly reflected equity-method gains and other non-operating items.
AI factoryRevenue generation is planned for 2027 according to KED Global; it is not yet a realized result.
The AI thesis may be credible, but this quarter measures spending more clearly than payoff.

What matters nextWatch execution, not just the headline

  • Whether operating profit returns to growth while AI investment continues.
  • Whether the 15.4% operating margin holds as infrastructure and development costs develop.
  • Whether NAVER reports identifiable AI factory customers, contracts or revenue as 2027 approaches.

The disciplined takeaway is to separate a profitable existing business, the near-term cost of AI expansion, and a future revenue plan that still needs to be delivered.