Rifa Ind (000760) - Net Assets

Latest as of December 2025: ₩204.86 Billion KRW ≈ $138.83 Million USD

Based on the latest financial reports, Rifa Ind (000760) has net assets worth ₩204.86 Billion KRW (≈ $138.83 Million USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₩269.56 Billion ≈ $182.68 Million USD) and total liabilities (₩64.70 Billion ≈ $43.84 Million USD). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check 000760 financial resilience to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	₩204.86 Billion
% of Total Assets	76.0%
Annual Growth Rate	1.07%
5-Year Change	-12.28%
10-Year Change	8.82%
Growth Volatility	11.04

Rifa Ind - Net Assets Trend (2009–2025)

This chart illustrates how Rifa Ind's net assets have evolved over time, based on quarterly financial data. Also explore balance sheet size of Rifa Ind for the complete picture of this company's asset base.

Annual Net Assets for Rifa Ind (2009–2025)

The table below shows the annual net assets of Rifa Ind from 2009 to 2025. For live valuation and market cap data, see 000760 market cap.

Year	Net Assets	Change
2025-12-31	₩204.86 Billion ≈ $138.83 Million	-1.07%
2024-12-31	₩207.07 Billion ≈ $140.33 Million	-0.10%
2023-12-31	₩207.28 Billion ≈ $140.47 Million	-11.34%
2022-12-31	₩233.78 Billion ≈ $158.43 Million	+0.10%
2021-12-31	₩233.55 Billion ≈ $158.27 Million	+33.83%
2020-12-31	₩174.51 Billion ≈ $118.26 Million	-1.90%
2019-12-31	₩177.89 Billion ≈ $120.56 Million	-2.69%
2018-12-31	₩182.80 Billion ≈ $123.88 Million	-1.07%
2017-12-31	₩184.79 Billion ≈ $125.23 Million	-1.85%
2016-12-31	₩188.26 Billion ≈ $127.58 Million	+0.25%
2015-12-31	₩187.80 Billion ≈ $127.27 Million	+0.07%
2014-12-31	₩187.68 Billion ≈ $127.19 Million	+3.60%
2013-12-31	₩181.15 Billion ≈ $122.77 Million	-1.54%
2012-12-31	₩183.99 Billion ≈ $124.68 Million	-11.79%
2011-12-31	₩208.57 Billion ≈ $141.34 Million	+20.64%
2009-12-31	₩172.89 Billion ≈ $117.16 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Rifa Ind's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.

Equity Composition Insights

Retained earnings have grown by 8050493489000.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	₩80.50 Billion	60.09%
Other Components	₩53.46 Billion	39.91%
Total Equity	₩133.96 Billion	100.00%

Rifa Ind Competitors by Market Cap

The table below lists competitors of Rifa Ind ranked by their market capitalization.

Company	Market Cap
Tira Austenite Tbk JK:TIRA	$29.98 Million
D P Wires Limited NSE:DPWIRES	$29.98 Million
Avertronics TWO:3597	$29.98 Million
BIOCERES CROP SOL. F:0G4	$29.98 Million
BonTerra Resources Inc V:BTR	$29.96 Million
Stadlauer Malzfabrik Aktiengesellschaft VI:STM	$29.96 Million
Pelangio Exploration Inc V:PX	$29.96 Million
Dataproces Group A/S CO:DATA	$29.96 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Rifa Ind's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 135,811,156,350 to 133,963,045,100, a change of -1,848,111,250 (-1.4%).
Net loss of 1,793,269,900 reduced equity.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	₩-1.79 Billion	-1.34%
Other Changes	₩-54.84 Million	-0.04%
Total Change	₩-	-1.36%

Book Value vs Market Value Analysis

This analysis compares Rifa Ind's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.

Valuation Insights

Current price-to-book ratio: 0.33x
The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2017-12-31	₩38463.44	₩15790.00	x
2018-12-31	₩37972.70	₩15790.00	x
2019-12-31	₩36329.32	₩15790.00	x
2020-12-31	₩35474.98	₩15790.00	x
2021-12-31	₩52259.43	₩15790.00	x
2022-12-31	₩54786.50	₩15790.00	x
2023-12-31	₩48270.33	₩15790.00	x
2024-12-31	₩48503.98	₩15790.00	x
2025-12-31	₩47843.94	₩15790.00	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Rifa Ind utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.

Capital Efficiency Insights

Current Return on Equity (ROE): -1.34%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -3.88%
• Asset Turnover: 0.17x
• Equity Multiplier: 2.01x
Recent ROE (-1.34%) is below the historical average (3.16%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2009	24.34%	14.94%	0.28x	5.80x	₩5.64 Billion
2012	0.99%	1.47%	0.26x	2.61x	₩-9.59 Billion
2013	-3.28%	-4.25%	0.30x	2.60x	₩-13.69 Billion
2014	6.54%	8.64%	0.30x	2.50x	₩-3.79 Billion
2015	-0.24%	-0.39%	0.24x	2.54x	₩-11.21 Billion
2016	0.24%	0.49%	0.20x	2.52x	₩-10.77 Billion
2017	-1.99%	-3.27%	0.23x	2.61x	₩-12.92 Billion
2018	-1.01%	-1.56%	0.24x	2.70x	₩-11.71 Billion
2019	-4.45%	-7.33%	0.22x	2.78x	₩-14.69 Billion
2020	-2.68%	-5.21%	0.18x	2.85x	₩-12.59 Billion
2021	32.18%	81.50%	0.21x	1.88x	₩32.46 Billion
2022	0.03%	0.09%	0.22x	1.75x	₩-15.29 Billion
2023	-1.54%	-4.42%	0.18x	1.97x	₩-15.60 Billion
2024	-0.46%	-1.27%	0.18x	1.99x	₩-14.21 Billion
2025	-1.34%	-3.88%	0.17x	2.01x	₩-15.19 Billion

Industry Comparison

This section compares Rifa Ind's net assets metrics with peer companies in the Chemicals industry.

Industry Context

Industry: Chemicals
Average net assets among peers: $1,367,553,097,197
Average return on equity (ROE) among peers: 4.18%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Rifa Ind (000760)	₩204.86 Billion	24.34%	0.32x	$29.96 Million
Kumyang (001570)	$21.43 Billion	0.12%	1.54x	$428.33 Million
Sh E & Chemical Co. Ltd. (002360)	$64.16 Billion	3.67%	0.88x	$26.35 Million
KCC Corporation (002380)	$5.38 Trillion	-0.85%	1.40x	$2.77 Billion
Miwon Commerci (002840)	$400.46 Billion	12.62%	0.20x	$473.99 Million
Taekwang Ind (003240)	$3.48 Trillion	3.91%	0.25x	$570.36 Million
Lotte Fine Chemical Co Ltd (004000)	$1.19 Trillion	7.48%	0.38x	$1.20 Billion
Dongjin Semichem Co. Ltd (005290)	$553.45 Billion	18.66%	1.14x	$1.97 Billion
Isu Chemical Co Ltd (005950)	$373.77 Billion	-15.59%	1.93x	$193.47 Million
Korea Petro Chemical Ind (006650)	$842.12 Billion	7.61%	0.71x	$757.99 Million

About Rifa Ind

KO:000760 Korea Chemicals

Market Cap

$29.96 Million

₩44.21 Billion KRW

Market Cap Rank

#23724 Global

#1710 in Korea

Share Price

₩15790.00

Change (1 day)

-0.63%

52-Week Range

₩10750.00 - ₩20350.00

All Time High

₩33600.00