Sun&L Co Ltd (002820) - Net Assets

Latest as of December 2025: ₩222.94 Billion KRW ≈ $151.08 Million USD

Based on the latest financial reports, Sun&L Co Ltd (002820) has net assets worth ₩222.94 Billion KRW (≈ $151.08 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 (₩473.16 Billion ≈ $320.65 Million USD) and total liabilities (₩250.22 Billion ≈ $169.57 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 how tangible is Sun&L Co Ltd's equity to evaluate the tangible quality of the company's equity base.

Key Net Assets Metrics

Metric	Value
Current Net Assets	₩222.94 Billion
% of Total Assets	47.12%
Annual Growth Rate	1.21%
5-Year Change	32.46%
10-Year Change	-21.09%
Growth Volatility	14.15

Sun&L Co Ltd - Net Assets Trend (2004–2025)

This chart illustrates how Sun&L Co Ltd's net assets have evolved over time, based on quarterly financial data. See Sun&L Co Ltd defensive interval ratio to measure how many days the company can operate on defensive assets alone.

Annual Net Assets for Sun&L Co Ltd (2004–2025)

The table below shows the annual net assets of Sun&L Co Ltd from 2004 to 2025. For live valuation and market cap data, see Sun&L Co Ltd market cap and net worth.

Year	Net Assets	Change
2025-12-31	₩222.94 Billion ≈ $151.08 Million	-0.96%
2024-12-31	₩225.09 Billion ≈ $152.54 Million	-2.72%
2023-12-31	₩231.39 Billion ≈ $156.81 Million	+53.80%
2022-12-31	₩150.45 Billion ≈ $101.96 Million	-10.61%
2021-12-31	₩168.30 Billion ≈ $114.06 Million	-17.20%
2020-12-31	₩203.27 Billion ≈ $137.75 Million	-6.24%
2019-12-31	₩216.80 Billion ≈ $146.92 Million	-15.01%
2018-12-31	₩255.10 Billion ≈ $172.88 Million	-5.55%
2017-12-31	₩270.10 Billion ≈ $183.04 Million	-4.40%
2016-12-31	₩282.52 Billion ≈ $191.46 Million	+3.51%
2015-12-31	₩272.94 Billion ≈ $184.97 Million	+1.74%
2014-12-31	₩268.29 Billion ≈ $181.81 Million	+1.41%
2013-12-31	₩264.55 Billion ≈ $179.28 Million	-0.43%
2012-12-31	₩265.68 Billion ≈ $180.05 Million	-2.57%
2011-12-31	₩272.71 Billion ≈ $184.81 Million	+25.88%
2010-12-31	₩216.64 Billion ≈ $146.82 Million	+1.33%
2009-12-31	₩213.80 Billion ≈ $144.89 Million	+7.46%
2008-12-31	₩198.96 Billion ≈ $134.83 Million	-2.30%
2007-12-31	₩203.64 Billion ≈ $138.00 Million	-0.12%
2007-09-30	₩203.87 Billion ≈ $138.16 Million	+8.03%
2006-12-31	₩188.72 Billion ≈ $127.89 Million	+2.49%
2005-12-31	₩184.14 Billion ≈ $124.79 Million	+6.40%
2004-12-31	₩173.05 Billion ≈ $117.28 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Sun&L Co Ltd'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 decreased by 126.6% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Other Components	₩234.96 Billion	106.59%
Total Equity	₩220.43 Billion	100.00%

Sun&L Co Ltd Competitors by Market Cap

The table below lists competitors of Sun&L Co Ltd ranked by their market capitalization.

Company	Market Cap
Chinyang Poly KO:010640	$16.02 Million
Yellow Cake PLC LSE:YCA	$16.02 Million
4DS Memory Ltd AU:4DS	$16.04 Million
MDB Capital Holdings, LLC Class A common NASDAQ:MDBH	$16.04 Million
Prajay Engineers Syndicate Limited NSE:PRAENG	$16.00 Million
Avillion Bhd KLSE:8885	$16.00 Million
Theta Edge Bhd KLSE:9075	$15.99 Million
Edaran Bhd KLSE:5036	$15.99 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Sun&L Co Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 222,758,292,310 to 220,434,482,730, a change of -2,323,809,580 (-1.0%).
Net loss of 2,346,869,540 reduced equity.
New share issuances of 400,000,000 increased equity.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	₩-2.35 Billion	-1.06%
Share Issuances	₩400.00 Million	+0.18%
Other Changes	₩-376.94 Million	-0.17%
Total Change	₩-	-1.04%

Book Value vs Market Value Analysis

This analysis compares Sun&L Co Ltd'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: 0.11x
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	₩21902.25	₩1959.00	x
2018-12-31	₩20911.61	₩1959.00	x
2019-12-31	₩17712.20	₩1959.00	x
2020-12-31	₩17123.78	₩1959.00	x
2021-12-31	₩14374.75	₩1959.00	x
2022-12-31	₩12936.14	₩1959.00	x
2023-12-31	₩19587.07	₩1959.00	x
2024-12-31	₩18465.93	₩1959.00	x
2025-12-31	₩18273.29	₩1959.00	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Sun&L Co Ltd 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): -1.06%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -0.86%
• Asset Turnover: 0.58x
• Equity Multiplier: 2.15x
Recent ROE (-1.06%) is above the historical average (-4.57%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2004	2.46%	2.04%	0.68x	1.78x	₩-13.05 Billion
2005	6.56%	5.83%	0.63x	1.77x	₩-6.33 Billion
2006	3.22%	2.65%	0.65x	1.86x	₩-12.79 Billion
2007	8.27%	6.39%	0.65x	1.98x	₩-3.53 Billion
2007	0.87%	2.31%	0.19x	1.99x	₩-18.60 Billion
2009	7.32%	5.16%	0.81x	1.76x	₩-5.73 Billion
2010	1.98%	1.36%	0.84x	1.74x	₩-17.38 Billion
2011	2.18%	1.76%	0.68x	1.82x	₩-21.33 Billion
2013	0.91%	0.60%	0.78x	1.96x	₩-24.12 Billion
2014	-0.84%	-0.47%	0.92x	1.95x	₩-29.12 Billion
2015	1.58%	0.77%	0.98x	2.10x	₩-22.57 Billion
2016	3.10%	1.56%	0.95x	2.08x	₩-19.15 Billion
2017	-1.34%	-0.57%	1.01x	2.32x	₩-30.21 Billion
2018	-3.09%	-1.39%	0.91x	2.46x	₩-33.30 Billion
2019	-17.13%	-8.22%	0.84x	2.48x	₩-59.37 Billion
2020	-4.45%	-2.23%	0.78x	2.56x	₩-29.86 Billion
2021	-19.53%	-7.28%	0.82x	3.27x	₩-51.21 Billion
2022	-11.70%	-3.60%	0.97x	3.36x	₩-33.86 Billion
2023	-68.10%	-36.48%	0.70x	2.66x	₩-184.53 Billion
2024	-7.06%	-4.63%	0.67x	2.26x	₩-38.00 Billion
2025	-1.06%	-0.86%	0.58x	2.15x	₩-24.39 Billion

Industry Comparison

This section compares Sun&L Co Ltd's net assets metrics with peer companies in the Lumber & Wood Production industry.

Industry Context

Industry: Lumber & Wood Production
Average net assets among peers: $216,691,885,000
Average return on equity (ROE) among peers: 0.19%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Sun&L Co Ltd (002820)	₩222.94 Billion	2.46%	1.12x	$16.01 Million
Sungchang Hold (000180)	$253.42 Billion	-1.68%	0.28x	$49.25 Million
Eagon Ind (008250)	$108.10 Billion	1.72%	1.68x	$18.95 Million
Dongwha Enterprise Co.Ltd (025900)	$288.56 Billion	0.54%	1.13x	$229.08 Million

About Sun&L Co Ltd

KO:002820 Korea Lumber & Wood Production

Market Cap

$16.01 Million

₩23.63 Billion KRW

Market Cap Rank

#25803 Global

#1879 in Korea

Share Price

₩1959.00

Change (1 day)

-1.21%

52-Week Range

₩1915.00 - ₩2995.00

All Time High

₩16597.83