[외부감사 진단] 보령, 자회사 손상차손 위기 넘겼다…실적 리스크 과제

Boryung faces a potential net income crisis as its subsidiary, Boryung Consumer Healthcare, shows clear signs of impairment with a zero-percent terminal growth valuation. The auditor's decision to avoid immediate impairment loss provides only a temporary reprieve, highlighting the urgent need for Boryung to pivot from low-margin distribution to high-value proprietary products to ensure long-term financial stability.