Finvest
PKX Steel and Materials · Steel · Battery materials · Korea · Thesis updated July 19, 2026

Steel pays, lithium still has to prove itself

01 Running thesis

Old steel, new borders

POSCO Holdings is trying to solve two problems at once. The first is steel. Trade rules are getting tougher, so the company wants more local production in key markets. The Hyundai Motor Group plan for a US electric arc furnace, or EAF, is meant to meet the USMCA rule that steel must be melted and poured in the region starting in July 2027.

The second problem is growth. POSCO wants rechargeable battery materials to become its second growth engine. That includes lithium, cathode materials, anode materials, and nickel-linked projects. Management says it plans to sell 50,000 tons of lithium this year, which would be twice last year's volume.

The bear case is not gone. Argentina Phase 1 brine lithium hit supply issues for membrane parts, so full operation slipped to July to August 2026. The hard rock lithium business also has a margin squeeze because spodumene input costs rose faster than lithium hydroxide prices. Management said the spodumene to lithium hydroxide price ratio reached 11%.

This is a company in a hard middle stage. Steel pays the bills, but steel prices and imports remain weak. Battery materials could change the story, but only if POSCO can ramp Argentina, protect margins at Pilbara Lithium Solutions, and avoid building too much capacity before EV demand recovers.

Feb 2026The lithium volume target rose to 50,000 tons, but the quality of the ramp became more uncertain. Argentina Phase 1 full operation slipped to July to August 2026, and PPLS margins are squeezed by spodumene costs.
Apr 2025The 2024 Form 20-F showed revenue down 4.7% and profit down 45.6%. That confirmed weak steel and battery materials conditions were hitting reported results.
Apr 2025The Hyundai US steel plant plan improved the trade-barrier response. At the same time, Argentina Plant 4 was pushed to Q1 2026 because lithium markets stayed weak.
Feb 2025Management took about Won 1 trillion of impairments across older steel lines and battery assets. Supply contracts helped validate lithium demand, but the reset showed how hard the downturn had become.
Oct 2024POSCO signed an MOU with JSW in India and completed Argentina Brine Lithium Phase 1. This strengthened the localization and lithium growth story, even as lithium prices stayed weak.
Jul 2024The first thesis framed POSCO as a steel company trying to build battery materials as a second growth engine. The main concern was the EV demand chasm and cheap steel imports in Asia.
02 Business model

How POSCO makes money

POSCO makes most of its money by producing and selling steel, then moving steel and other goods through trading and infrastructure units. Steel earnings depend on the spread between selling prices and raw material costs like iron ore and coal. In 2024, the company said its average steel unit price fell 4.3%, even though sales volume rose 1.1%.

Infrastructure adds trading, construction, logistics, power, and natural resources work. This makes POSCO more than a steel mill, but it also ties the company to global trade, construction cycles, currency moves, and energy prices.

Battery materials are the big reinvestment area. POSCO Future M sells cathode and anode materials. POSCO Argentina and Pilbara-related projects are meant to secure lithium supply. The logic is simple: if automakers need secure battery supply chains, POSCO wants to own more of the raw material and processing chain.

Where it breaks is timing. Building mines, brine projects, and chemical plants costs money before they earn steady cash. If lithium prices stay low, if spodumene costs stay high, or if EV demand stays soft, the battery materials plan can hurt profits instead of helping them.

03 Product portfolio

What POSCO sells

Cash cow

Steel products

POSCO sells hot rolled, cold rolled, plate, stainless, wire rod, and silicon steel products. This is still the core profit engine, but prices are under pressure.

Steady

Automotive steel

Automotive steel links POSCO to carmakers like Hyundai. The planned US EAF is meant to protect this supply chain under stricter North American rules.

Growth engine

Lithium hydroxide

Lithium hydroxide is used in EV batteries. POSCO is ramping Pilbara and Argentina supply, with management targeting 50,000 tons of lithium sales this year.

Growth engine

Cathode materials

POSCO Future M makes cathode materials, including high nickel cathodes. Q1 2025 showed a profit turnaround, helped by a 64% quarter over quarter rise in high nickel cathode sales volume.

Option

Anode materials

POSCO sells artificial and natural graphite anode materials. The line is tied to EV battery demand and was part of the 2024 battery materials slowdown.

Option

Green steel technology

HyREX is POSCO's hydrogen-based steelmaking effort. It is an option on lower-carbon steel, but it is not yet the main profit driver.

Steady

Infrastructure and energy

POSCO International, POSCO E&C, POSCO DX, and related units handle trading, construction, logistics, power, and natural gas. These businesses add scale but can swing with trade and construction cycles.

04 Business segments

2024 revenue mix

Steel54%declining
Infrastructure, Trading31%declining
Infrastructure, Construction10%declining
Secondary Battery Materials4%declining
Infrastructure, Logistics and Others1%modest
Others0%flat

The mix uses 2024 external segment revenue from POSCO's Form 20-F, before consolidation and basis difference adjustments. Steel and infrastructure still dominate the company.

05 Risk factors

What could go wrong

Lithium ramp slips again

High impact · Medium odds

Argentina Phase 1 already faced a 2 to 3 month delay because key membrane parts had supply issues. Management expects full operation in July to August 2026. Another delay would hurt the 50,000 ton lithium sales target and weaken trust in the battery materials plan.

We watchArgentina Phase 1 utilization, full operation timing, and quarterly lithium sales volume.

Spodumene costs eat lithium margins

High impact · High odds

The hard rock lithium business is seeing input costs rise faster than lithium hydroxide prices. Management said the spodumene to lithium hydroxide price ratio reached 11%. Higher lithium prices may not help if raw material costs rise first.

We watchThe spread between spodumene prices and lithium hydroxide prices, plus PPLS margin commentary.

US localization costs more than expected

Medium impact · Medium odds

The USMCA melted and poured rule starts in July 2027 and pushes POSCO toward local US steelmaking with Hyundai. This can protect auto steel demand, but an EAF plant needs capital and execution. A poor equity structure or cost overrun could dilute the benefit.

We watchFinal Hyundai US EAF ownership terms, capital budget, site timing, and customer commitments.

Cheap Asian steel keeps prices weak

High impact · High odds

POSCO has already said cheap imports in East and Southeast Asia hurt operations. In 2024, average steel unit prices fell 4.3% from 2023, and operating profit margin fell to 2.0%. If imports keep pressure on prices, steel may not generate enough cash to fund the growth plan comfortably.

We watchAsian steel import volumes, Korean trade cases, and POSCO's average steel selling price.

EV demand stays in the chasm

High impact · Medium odds

Battery materials external revenue fell 26.3% in 2024. POSCO has postponed Argentina Plant 4 completion to Q1 2026 because lithium prices and demand stayed weak. If automakers slow orders again, cathode, anode, and lithium assets may stay underused.

We watchPOSCO Future M order volume, lithium price trends, and any further battery materials capex delays.
06 Quick answers

In one breath

Is POSCO Holdings mainly a steel company or a battery company?

It is still mainly a steel and infrastructure company. Battery materials are the growth plan, but the 2024 revenue mix shows steel and trading are much larger today.

Why is POSCO building steel capacity in the United States?

North American trade rules are getting stricter. The July 2027 USMCA melted and poured rule means some auto steel needs to be made in the region, so POSCO is working with Hyundai on a US EAF plant.

What is the key lithium risk for POSCO?

The key risk is execution and margin spread. Argentina Phase 1 must ramp after membrane part delays, and Pilbara Lithium Solutions needs lithium hydroxide prices to recover faster than spodumene costs.

Why did POSCO's 2024 profit fall so much?

Revenue fell 4.7% in 2024, and profit fell 45.6%. Steel prices were weak, battery materials demand slowed, and the company recorded pressure from impairments and weaker segment profit.