Ilsung Pharm (003120) - Net Assets

Latest as of December 2025: ₩386.34 Billion KRW ≈ $261.82 Million USD

Based on the latest financial reports, Ilsung Pharm (003120) has net assets worth ₩386.34 Billion KRW (≈ $261.82 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 (₩403.01 Billion ≈ $273.11 Million USD) and total liabilities (₩16.67 Billion ≈ $11.29 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 003120 intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

Key Net Assets Metrics

Metric	Value
Current Net Assets	₩386.34 Billion
% of Total Assets	95.86%
Annual Growth Rate	1.51%
5-Year Change	11.69%
10-Year Change	20.69%
Growth Volatility	9.32

Ilsung Pharm - Net Assets Trend (2013–2025)

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

Annual Net Assets for Ilsung Pharm (2013–2025)

The table below shows the annual net assets of Ilsung Pharm from 2013 to 2025. For live valuation and market cap data, see market value of Ilsung Pharm.

Year	Net Assets	Change
2025-12-31	₩386.34 Billion ≈ $261.82 Million	+0.31%
2024-12-31	₩385.13 Billion ≈ $261.00 Million	+0.62%
2023-12-31	₩382.75 Billion ≈ $259.39 Million	-14.10%
2022-12-31	₩445.57 Billion ≈ $301.95 Million	+28.81%
2021-12-31	₩345.91 Billion ≈ $234.42 Million	-0.45%
2020-12-31	₩347.48 Billion ≈ $235.48 Million	+0.58%
2019-12-31	₩345.49 Billion ≈ $234.13 Million	+6.52%
2018-12-31	₩324.34 Billion ≈ $219.80 Million	+0.47%
2017-12-31	₩322.83 Billion ≈ $218.77 Million	+0.85%
2016-12-31	₩320.10 Billion ≈ $216.93 Million	+0.55%
2015-12-31	₩318.34 Billion ≈ $215.74 Million	-3.15%
2014-12-31	₩328.68 Billion ≈ $222.74 Million	+1.84%
2013-12-31	₩322.74 Billion ≈ $218.72 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Ilsung Pharm'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 57.2% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	₩455.24 Billion	117.83%
Total Equity	₩386.34 Billion	100.00%

Ilsung Pharm Competitors by Market Cap

The table below lists competitors of Ilsung Pharm ranked by their market capitalization.

Company	Market Cap
Aditya Birla Money Limited NSE:BIRLAMONEY	$89.81 Million
BCP Investment Corp. NASDAQ:BCIC	$89.86 Million
KKB Engineering Berhad KLSE:9466	$89.89 Million
Charoong Thai Wire and Cable Public Company Limited BK:CTW	$89.92 Million
Ersan Alisveris Hizmetleri & Gida Sanayi Ticaret AS IS:KIMMR	$89.77 Million
Stars Microelectronics (Thailand) PCL BK:SMT	$89.75 Million
BIOCELTIX S.A. ZY -10 F:XI3	$89.73 Million
CURATIS N AG SW:CURN	$89.64 Million

Equity Growth Attribution

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

Equity Growth Insights

From 2024 to 2025, total equity changed from 385,134,595,280 to 386,344,748,050, a change of 1,210,152,770 (0.3%).
Net income of 1,165,834,880 contributed positively to equity growth.
Dividend payments of 6,815,673,000 reduced retained earnings.
New share issuances of 7,852,428,470 increased equity.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	₩1.17 Billion	+0.3%
Dividends Paid	₩6.82 Billion	-1.76%
Share Issuances	₩7.85 Billion	+2.03%
Other Changes	₩-992.44 Million	-0.26%
Total Change	₩-	0.31%

Book Value vs Market Value Analysis

This analysis compares Ilsung Pharm'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: 0.34x
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.
The price-to-book ratio has increased from 0.08x to 0.34x over the analyzed period, suggesting growing market confidence.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2017-12-31	₩240239.56	₩19440.00	x
2018-12-31	₩241362.39	₩19440.00	x
2019-12-31	₩225255.35	₩19440.00	x
2020-12-31	₩226550.62	₩19440.00	x
2021-12-31	₩225529.28	₩19440.00	x
2022-12-31	₩300483.74	₩19440.00	x
2023-12-31	₩56157.87	₩19440.00	x
2024-12-31	₩56507.20	₩19440.00	x
2025-12-31	₩56684.75	₩19440.00	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Ilsung Pharm 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): 0.30%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 1.81%
• Asset Turnover: 0.16x
• Equity Multiplier: 1.04x
Recent ROE (0.30%) is below the historical average (4.75%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2013	2.46%	12.67%	0.17x	1.15x	₩-24.32 Billion
2014	1.23%	6.42%	0.17x	1.15x	₩-28.83 Billion
2015	31.05%	160.10%	0.17x	1.15x	₩67.02 Billion
2016	0.94%	4.47%	0.20x	1.06x	₩-28.99 Billion
2017	0.81%	3.92%	0.19x	1.08x	₩-29.65 Billion
2018	0.91%	4.78%	0.18x	1.07x	₩-29.49 Billion
2019	1.94%	13.88%	0.13x	1.07x	₩-27.83 Billion
2020	0.93%	7.93%	0.11x	1.07x	₩-31.53 Billion
2021	-0.40%	-3.25%	0.11x	1.07x	₩-35.96 Billion
2022	23.62%	171.83%	0.12x	1.11x	₩60.68 Billion
2023	-5.47%	-26.83%	0.19x	1.10x	₩-59.22 Billion
2024	3.40%	18.97%	0.17x	1.03x	₩-25.42 Billion
2025	0.30%	1.81%	0.16x	1.04x	₩-37.47 Billion

Industry Comparison

This section compares Ilsung Pharm's net assets metrics with peer companies in the Drug Manufacturers - Specialty & Generic industry.

Industry Context

Industry: Drug Manufacturers - Specialty & Generic
Average net assets among peers: $329,362,045,253
Average return on equity (ROE) among peers: 3.99%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Ilsung Pharm (003120)	₩386.34 Billion	2.46%	0.04x	$89.79 Million
Dongwha Pharm.Co.Ltd (000020)	$297.40 Billion	3.39%	0.25x	$97.49 Million
Yuhan Corp. (000100)	$519.03 Billion	9.81%	0.47x	$3.90 Billion
Yuhan Corp Preferred (000105)	$1.65 Trillion	3.48%	0.32x	$51.83 Million
Yuyu Pharma (000220)	$128.69 Billion	-1.72%	0.50x	$43.48 Million
Yuyu Pharma Inc (000225)	$120.36 Billion	-5.97%	0.65x	$14.47 Million
Yuyu Pharma Inc (000227)	$86.87 Billion	4.63%	0.56x	$42.09 Million
Ildong Holdings Co Ltd (000230)	$55.81 Billion	8.24%	2.38x	$53.57 Million
Samil Pharm (000520)	$54.41 Billion	1.08%	0.83x	$101.43 Million
Donga Socio Holdings (000640)	$266.72 Billion	7.48%	1.59x	$367.37 Million
Jw Pharmac (001060)	$112.60 Billion	9.51%	2.66x	$416.42 Million

About Ilsung Pharm

KO:003120 Korea Drug Manufacturers - Specialty & Generic

Market Cap

$89.79 Million

₩132.50 Billion KRW

Market Cap Rank

#19708 Global

#1008 in Korea

Share Price

₩19440.00

Change (1 day)

-1.32%

52-Week Range

₩18300.00 - ₩28650.00

All Time High

₩31693.76